Special Taxing Districts are jurisdictions used to raise revenues for particular services from the residents or properties within Marion County that receive the services. When the area of benefit for a service does not conform precisely to the boundaries of the Consolidated City of Indianapolis, by state law, the City-County Council may create a special taxing district within which taxes or service charges can be collected to pay for the delivery of that service.

The special taxing districts include: 

  • Flood Control District: imposes taxes to support flood control and surface drainage services.
  • Park District: imposes taxes and collects charges to support recreational facilities.
  • Redevelopment District: imposes taxes and uses intergovernmental funds to support economic and community development activities.
  • Sanitary District: imposes service charges to support wastewater and sewage treatment and disposal.
  • Waste Disposal District: imposes taxes to support solid waste disposal services.
  • Metropolitan Thoroughfare District: imposes taxes and collects fees and charges to support maintenance and operations for arterial streets, bridges, and highways.

The flood control, park, and metropolitan thoroughfare districts all cover the entire county, while the Redevelopment District is limited to the Consolidated City area, and the Sanitary and Waste Disposal districts include both the Consolidated City area plus any territories that comprise it.

Revised July 2021

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