Note: This version of section amended by P.L.245-2015, SEC.12, effective 1-1-2016. See also preceding version of this section amended by P.L.184-2015, SEC.8, effective 7-1-2015.
Sec. 16.2. The department of local government finance may not approve the budget of a taxing unit or a supplemental appropriation for a taxing unit until the taxing unit files an annual report under IC 5-11-1-4 or IC 5-11-13 for the preceding calendar year, unless the taxing unit did not exist as of the assessment date of the calendar year preceding the ensuing calendar year by two (2) years. This section applies to a taxing unit that is the successor to another taxing unit or the result of a consolidation or merger of more than one (1) taxing unit, if an annual report under IC 5-11-1-4 or IC 5-11-13 has not been filed for each predecessor taxing unit.
As added by P.L.172-2011, SEC.33. Amended by P.L.245-2015, SEC.12.
Structure Indiana Code
Chapter 17. Procedures for Fixing and Reviewing Budgets, Tax Rates, and Tax Levies
6-1.1-17-0.3. "Nonconforming"; Application
6-1.1-17-0.7. Estimates of Debt Service; Property Tax Rates and Revenue; Report of Annexations
6-1.1-17-5.2. Veto of Ordinance After October 1
6-1.1-17-5.3. School Corporation Anticipated Transfer Amount
6-1.1-17-5.6. School Corporation Resolutions to Adopt Fiscal Year Budgets
6-1.1-17-7. Multiple County Political Subdivision; Filing Budget, Tax Levy, and Tax Rate
6-1.1-17-8.5. Review by Department if Assessed Value Reduced; Appeal
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
6-1.1-17-16.2-b. Certain Reports Required Before Approval of Budgets and Supplemental Appropriations
6-1.1-17-17. Increase in Tax Rate and Levy by Department of Local Government Finance
6-1.1-17-19. Conflicting Provisions
6-1.1-17-21. Powers and Duties of City Controller in Consolidated City