Sec. 20. (a) The county auditor shall compute the amount of the tax to be levied each year. Before August 2, the county auditor shall certify the amount to the county council.
(b) The tax rate shall be advertised and fixed by the county council in the same manner as other property tax rates. The tax rate shall be subject to all applicable law relating to review by the department of local government finance.
(c) The department of local government finance shall certify the tax rate at the time it certifies the other county tax rates.
(d) The department of local government finance shall raise or lower the tax rate to the tax rate provided in this chapter, regardless of whether the certified tax rate is below or above the tax rate advertised by the county.
[Pre-2006 Recodification Citation: 21-2-12-4.1(b) part.]
As added by P.L.2-2006, SEC.168. Amended by P.L.224-2007, SEC.114; P.L.146-2008, SEC.492; P.L.257-2019, SEC.91.
Structure Indiana Code
Article 45. General Fund Levies
Chapter 7. Supplemental County Levy; Lake County
20-45-7-5. "Assessed Valuation"
20-45-7-13. "Qualified County"
20-45-7-14. "Qualified School Corporation"
20-45-7-16. Duty; Levy of Countywide Tax
20-45-7-17. Adoption Procedure
20-45-7-18. Calculation; Tax Rate
20-45-7-19. Certification; Information Needed to Set Tax Rate
20-45-7-20. County Auditor Certification; Tax Rate
20-45-7-21. Tax Subject to Maximum County Levy Limit
20-45-7-23. Treasurer; Deposits; County School Distribution Fund
20-45-7-24. Effect of Distribution of Excise Taxes
20-45-7-25. Distribution of Tax Collections to School Corporations
20-45-7-26. Calculation; School Corporation's Distribution
20-45-7-27. Correction of Errors
20-45-7-28. Distribution by Warrant; Schedule