2018 Indiana Code
TITLE 6. Taxation
ARTICLE 1.1. PROPERTY TAXES
CHAPTER 17. Procedures for Fixing and Reviewing Budgets, Tax Rates, and Tax Levies
6-1.1-17-16.1. Political subdivision budget, tax rates, levies; public hearing request

     Sec. 16.1. (a) If a taxpayer of a political subdivision requests a public hearing in the manner required by subsection (b) before the department of local government finance reviews, revises, reduces, or increases a political subdivision's budget by fund, tax rate, or tax levy under section 16 of this chapter, the department of local government finance shall hold the hearing in the county in which the political subdivision is located.

     (b) A taxpayer may request a public hearing by filing a written request with the county auditor or directly with the department of local government finance in either a paper or electronic format. A county auditor shall forward any requests received under this section to the department of local government finance within two (2) business days of receipt. The department of local government finance is not required to hold a public hearing under this section unless it receives the taxpayer's request before November 3.

     (c) The department of local government finance may consider the budgets by fund, tax rates, and tax levies of several political subdivisions at the same public hearing.

     (d) At least five (5) days before the date fixed for a public hearing, the department of local government finance shall give notice of the time and place of the hearing and of the budgets by fund, levies, and tax rates to be considered at the hearing. The department of local government finance shall publish the notice in two (2) newspapers of general circulation published in the county. However, if only one (1) newspaper of general circulation is published in the county, the department of local government finance shall publish the notice in that newspaper.

As added by P.L.218-2013, SEC.3.