Sec. 15. (a) The department of local government finance, upon making a finding under section 13 or 14 of this chapter, shall enter an order setting forth its final determination.
(b) A civil taxing unit may petition for judicial review of the final determination made by the department of local government finance under subsection (a). The action must be taken to the tax court under IC 6-1.1-15 in the same manner that an action is taken to appeal a final determination of the Indiana board. The petition must be filed in the tax court not more than forty-five (45) days after the department enters its order under subsection (a).
As added by P.L.73-1983, SEC.1. Amended by P.L.90-2002, SEC.170; P.L.256-2003, SEC.19; P.L.224-2007, SEC.29; P.L.146-2008, SEC.183; P.L.182-2009(ss), SEC.135.
Structure Indiana Code
Chapter 18.5. Civil Government Property Tax Controls
6-1.1-18.5-0.5. "Nonconforming"; Application
6-1.1-18.5-2. Assessed Value Growth Quotient
6-1.1-18.5-3. Maximum Ad Valorem Property Tax Levy; Formula
6-1.1-18.5-4.5. Levy Adjustment for Transfer of Duties Between Assessors
6-1.1-18.5-6. Taxable Property; Assessed Value
6-1.1-18.5-9. Exemption From Levy Limits; Major Bridge Fund
6-1.1-18.5-9.5. Application of Property Tax Levy Limits to Certain Port Authority Expenses
6-1.1-18.5-9.7. Ad Valorem Property Tax; Computation
6-1.1-18.5-10.2. Taxes Levied for Township Firefighting Fund; Treatment in Computation of Levy Limit
6-1.1-18.5-10.3. Levy Limit on Taxes by Library Board for Capital Projects Fund; Exemption
6-1.1-18.5-13. Types of Relief Available to Civil Taxing Unit in Appeal for Relief From Levy Limits
6-1.1-18.5-13.7. Adjustment of Certain Maximum Levies
6-1.1-18.5-13.9. Goshen Public Library; Maximum Levies
6-1.1-18.5-14. Department of Local Government Finance Correction of Certain Levy and Rate Errors
6-1.1-18.5-17. Civil Taxing Unit Levy Excess Fund; Use of Fund
6-1.1-18.5-19. Levy Limit on Taxes for Township Firefighting Fund
6-1.1-18.5-20. Exemption From Levy Limits; Local Airport Authorities
6-1.1-18.5-22.5. Gary Sanitary District
6-1.1-18.5-23. Adjustment of Certain Maximum Levies
6-1.1-18.5-24. Department of Local Government Finance Estimates of Maximum Tax Levies
6-1.1-18.5-27. Town of Winfield; Maximum Levies
6-1.1-18.5-28. Sugar Creek Township Fire Protection District; Maximum Levies