Indiana § 36-8-13-6.5 Objection by taxpayers; department of local government finance
hearing and action; appeal

Indiana Statutes

§ 36-8-13-6.5 — Objection by taxpayers; department of local government finance hearing and action; appeal

Indiana § 36-8-13-6.5

Title 36LOCAL GOVERNMENT

Art. 8PUBLIC SAFETY

Ch. 13Township Fire Protection and Emergency Services

This text of Indiana § 36-8-13-6.5 (Objection by taxpayers; department of local government finance hearing and action; appeal) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 36-8-13-6.5 (2026).

Text

5.

(a)If the executive and the legislative body determine that money should be borrowed under section 6 of this chapter, not less than ten (10) taxpayers in the township who disagree with the determination may file a petition in the office of the county auditor not more than thirty (30) days after notice of the determination is given. The petition must state the taxpayers' objections and the reasons why the taxpayers believe the borrowing to be unnecessary or unwise.

(b)The county auditor shall immediately certify a copy of the petition, together with other data necessary to present the questions involved, to the department of local government finance. Upon receipt of the certified petition and other data, the department of local government finance shall fix a time for the hearing of the

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5. (a) If the executive and the legislative body
determine that money should be borrowed under section 6 of this
chapter, not less than ten (10) taxpayers in the township who disagree
with the determination may file a petition in the office of the county
auditor not more than thirty (30) days after notice of the determination
is given. The petition must state the taxpayers' objections and the
reasons why the taxpayers believe the borrowing to be unnecessary or
unwise.
(b) The county auditor shall immediately certify a copy of the
petition, together with other data necessary to present the questions
involved, to the department of local government finance. Upon receipt
of the certified petition and other data, the department of local
government finance shall fix a time for the hearing of the matter. The
hearing shall be held not less than five (5) and not more than thirty (30)
days after the receipt of the certified documents.
(c) The hearing may be held in the county where the petition arose
or through electronic means.
(d) Notice of the hearing shall be given by the department of local
government finance to the township and to the first ten (10) taxpayer
petitioners listed on the petition by letter. The letter shall be sent to the
first ten (10) taxpayer petitioners at the taxpayer's usual place of
residence at least five (5) days before the date of the hearing.
(e) A:
(1) taxpayer who signed a petition filed under subsection (a); or
(2) township against which a petition under subsection (a) is filed;
may petition for judicial review of the final determination of the
department of local government finance under subsection (a). The
petition must be filed in the tax court not more than forty-five (45) days
after the date of the department's final determination.