Sec. 10. (a) If the proper officers of a political subdivision make an appropriation for an item which exceeds the amount which they are permitted to appropriate under this chapter, they are guilty of malfeasance in office and are liable to the political subdivision in an amount equal to the sum of one hundred and twenty-five percent (125%) of the excess so appropriated and court cost.
(b) Upon the relation of a taxpayer who owns property which is subject to taxation by the political subdivision, the appropriate prosecuting attorney shall initiate an action in the name of this state to recover the amount for which the proper officers of the political subdivision are liable under this section.
[Pre-1975 Property Tax Recodification Citations: 6-1-1-20 part; 6-1-1-24 part.]
Formerly: Acts 1975, P.L.47, SEC.1.
Structure Indiana Code
Chapter 18. Limitations on Property Tax Rates and Appropriations
6-1.1-18-1. Budget, Tax Rate, and Tax Levy; Exceeding Amount Published
6-1.1-18-2. Maximum State Tax Rate
6-1.1-18-3. Maximum Political Subdivision Tax Rate
6-1.1-18-4. Appropriations Not to Exceed Budget
6-1.1-18-6. Transfer of Money From One Budget Classification to Another
6-1.1-18-6.5. Volunteer Firefighting Purposes; Expenditures
6-1.1-18-7. Insurance Funds; Appropriations
6-1.1-18-7.5. Appropriation of State and Federal Grant Funds
6-1.1-18-8. Expenditure of State Funds by Political Subdivisions; Conditions
6-1.1-18-10. Excessive Appropriations; Liability of Officers; Action for Recovery
6-1.1-18-11. Conflicting Provisions
6-1.1-18-12. Adjustment of Maximum Tax Rates After Reassessment or Annual Adjustment
6-1.1-18-25. Highland Township in Greene County; Maximum Levies
6-1.1-18-26. Taylor Township in Greene County; Maximum Levies
6-1.1-18-30. Sullivan County; Maximum Levies
6-1.1-18-31. Wabash City School Corporation; Maximum Levies