2018 Indiana Code
TITLE 6. Taxation
ARTICLE 1.1. PROPERTY TAXES
CHAPTER 17. Procedures for Fixing and Reviewing Budgets, Tax Rates, and Tax Levies
6-1.1-17-15. 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
Sec. 15. A political subdivision may appeal to the department of local government finance for an increase in its tax rate or tax levy as modified by the county board of tax adjustment or the county auditor. To initiate the appeal, the political subdivision must file a statement with the department of local government finance not later than ten (10) days after publication of the notice required by section 12 of this chapter. The legislative body of the political subdivision must authorize the filing of the statement by adopting a resolution. The resolution must be attached to the statement of objections, and the statement must be signed by the following officers:
(1) In the case of counties, by the board of county commissioners and by the president of the county council.
(2) In the case of all other political subdivisions, by the highest executive officer and by the presiding officer of the legislative body.
[Pre-1975 Property Tax Recodification Citation: 6-1-46-8 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.41-1993, SEC.18; P.L.90-2002, SEC.155; P.L.224-2007, SEC.16; P.L.146-2008, SEC.159; P.L.182-2009(ss), SEC.122.
