§ 20-45-7-20 — County auditor certification; tax rate

Indiana § 20-45-7-20

• Jurisdiction: Indiana
• Title 20: EDUCATION
• Art. 45: GENERAL FUND LEVIES
• Ch. 7: Supplemental County Levy; Lake County

Text

(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.]

Legislative History

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.