2018 Indiana Code
TITLE 6. Taxation
ARTICLE 1.1. PROPERTY TAXES
CHAPTER 17. Procedures for Fixing and Reviewing Budgets, Tax Rates, and Tax Levies
6-1.1-17-3.6. County fiscal body review of levy limits and tax reductions from credits; meeting by county fiscal body; recommendations
Sec. 3.6. (a) At the first meeting of the county fiscal body in August, the county fiscal body shall review the following:
(1) The estimated levy limits provided by the department of local government finance under IC 6-1.1-18.5-24.
(2) The estimate provided by the department of local government finance under IC 6-1.1-20.6-11.1 of how each taxing unit's distribution of property taxes will be reduced by credits under IC 6-1.1-20.6.
(b) The county fiscal body may request that representatives from the taxing units located within the county attend the meeting described in subsection (a).
(c) The county fiscal body must allow a representative of a taxing unit that attends the meeting described in subsection (a) to comment on the taxing unit's proposed budgets, tax levies, and tax rates for the ensuing calendar year.
(d) After the county fiscal body has held the meeting required by this section, the county fiscal body may prepare and distribute a written recommendation for taxing units in the county. If the county fiscal body does not prepare a written recommendation, the minutes of the meeting held under this section shall be distributed by the county auditor to all taxing units in the county after the minutes have been approved by the county fiscal body.
As added by P.L.184-2016, SEC.8.
