Sec. 8.5. (a) If a county auditor reduces a taxing unit's net assessed valuation under section 0.5(d) of this chapter, the department of local government finance shall, in the manner prescribed in section 16 of this chapter, review the budget, tax rate, and tax levy of the taxing unit.
(b) The county auditor may appeal to the department of local government finance to reduce a taxing unit's net assessed valuation by an amount that exceeds the limits set forth in section 0.5(e) of this chapter. The department of local government finance:
(1) may require the county auditor to submit supporting information with the county auditor's appeal;
(2) shall consider the appeal at the time of the review required by subsection (a); and
(3) may approve, modify and approve, or reject the amount of the reduction sought in the appeal.
As added by P.L.154-2006, SEC.43. Amended by P.L.137-2012, SEC.25.
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