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2018 Indiana Code
TITLE 6. Taxation
ARTICLE 1.1. PROPERTY TAXES
CHAPTER 17. Procedures for Fixing and Reviewing Budgets, Tax Rates, and Tax Levies
- 6-1.1-17-0.5. Exclusion by county auditor of certain assessed value on tax duplicate; county auditor reduction of assessed value used to set tax rates; limitation on reduction; reduction may not be offered as evidence in appeal
- 6-1.1-17-0.7. Estimates of debt service, property tax rates, and revenue
- 6-1.1-17-1. County auditor certified statement; amendment of statement; submission of parcel level data
- 6-1.1-17-2. Budget estimates
- 6-1.1-17-3. Formulation of local budgets, tax rates, and levies; public notice; availability on computer gateway; solid waste management districts; township trustee estimate of cost of township assistance
- 6-1.1-17-3.5. Repealed
- 6-1.1-17-3.6. County fiscal body review of levy limits and tax reductions from credits; meeting by county fiscal body; recommendations
- 6-1.1-17-3.7. Repealed
- 6-1.1-17-4. Repealed
- 6-1.1-17-5. Time for meetings to set local budget, rate, and levy; taxpayer objections; information to be filed with the county auditor by civil taxing units; presentation of information to county board of tax adjustment; carryover of appropriations if budget, rate, and levy not set
- 6-1.1-17-5.1. Repealed
- 6-1.1-17-5.6. School corporation resolutions to adopt fiscal year budgets
- 6-1.1-17-6. Review by county board; revision
- 6-1.1-17-7. Multiple county political subdivision; filing budget, tax levy, and tax rate; jurisdiction
- 6-1.1-17-8. Maximum aggregate tax rate; inadequacy; recommendations
- 6-1.1-17-8.5. Review by department if assessed value reduced; appeal
- 6-1.1-17-9. Deadline for completion of duties by county board of tax adjustment; county auditor action if county board fails to act
- 6-1.1-17-10. Maximum aggregate tax rate; exceeding; procedure
- 6-1.1-17-11. Final budget, tax rate, and tax levy; appeal and review
- 6-1.1-17-12. County auditor notice to taxpayers of modification of budgets, rates, and levies by county board of tax adjustment; notice of appeal opportunity
- 6-1.1-17-13. Appeal by taxpayers of modification of budgets, rates, and levies by county board of tax adjustment; action on the appeal required by the department of local government finance
- 6-1.1-17-14. County auditor must appeal to the department of local government finance if the township assistance rate is reduced below the necessary rate
- 6-1.1-17-15. Appeal by political subdivision to department of local government finance for increase in modified rate or levy; approval of appeal required by local legislative body
- 6-1.1-17-16. Department of local government finance certification of tax rates, tax levies, and budgets; public hearing requests; deadline for completion; limitations on levy for lease payments; judicial review of department action
- 6-1.1-17-16.1. Political subdivision budget, tax rates, levies; public hearing request
- 6-1.1-17-16.2. No approval of budget or supplemental appropriations due to noncompliance
- 6-1.1-17-16.5. Cumulative building or sinking fund proposal; action by department of local government finance
- 6-1.1-17-16.7. Proposals to establish cumulative funds or sinking funds; submission to department of local government finance
- 6-1.1-17-17. Increase in tax rate and levy by department of local government finance
- 6-1.1-17-18. Repealed
- 6-1.1-17-19. Conflicting provisions
- 6-1.1-17-20. Review of proposed budget and levy of taxing unit (other than public libraries) without an elected governing body by city, town, or county fiscal body
- 6-1.1-17-20.3. Review of proposed budget and levy of public libraries without an elected governing body by city, town, or county fiscal body
- 6-1.1-17-20.5. Circumstances under which a taxing unit's proposed bonds or lease must be reviewed by the city, town, or county fiscal body
- 6-1.1-17-21. Powers and duties of city controller in consolidated city
- 6-1.1-17-22. Operating balance in debt service fund
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