Indiana § 6-1.1-17-16.1 Political subdivision budget, tax rates, levies; public hearing request

Indiana Statutes

§ 6-1.1-17-16.1 — Political subdivision budget, tax rates, levies; public hearing request

Indiana § 6-1.1-17-16.1

Art. 1.1PROPERTY TAXES

Ch. 17Procedures for Fixing and Reviewing Budgets, Tax

This text of Indiana § 6-1.1-17-16.1 (Political subdivision budget, tax rates, levies; public hearing request) 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 § 6-1.1-17-16.1 (2026).

Text

1.

(a)If twenty-five (25) or more taxpayers of a political subdivision request a public hearing in the manner required by subsection (b) before the department of local government finance reviews, revises, reduces, or increases a political subdivision's budget by fund, tax rate, or tax levy under section 16 of this chapter, the department of local government finance shall hold the hearing in the county in which the political subdivision is located.

(b)A written request for a public hearing may be filed with the county auditor or directly with the department of local government finance in either a paper or electronic format. At least twenty-five (25) taxpayers of a political subdivision must sign the request. A county auditor shall forward any requests received under this section to the de

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1. (a) If twenty-five (25) or more taxpayers
of a political subdivision request a public hearing in the manner
required by subsection (b) before the department of local government
finance reviews, revises, reduces, or increases a political subdivision's
budget by fund, tax rate, or tax levy under section 16 of this chapter,
the department of local government finance shall hold the hearing in
the county in which the political subdivision is located.
(b) A written request for a public hearing may be filed with the
county auditor or directly with the department of local government
finance in either a paper or electronic format. At least twenty-five (25)
taxpayers of a political subdivision must sign the request. A county
auditor shall forward any requests received under this section to the
department of local government finance within two (2) business days
of receipt. The department of local government finance is not required
to hold a public hearing under this section unless it receives the request
before November 3.
(c) The department of local government finance may consider the
budgets by fund, tax rates, and tax levies of several political
subdivisions at the same public hearing.
(d) At least five (5) days before the date fixed for a public hearing,
the department of local government finance shall give notice of the
time and place of the hearing and of the budgets by fund, levies, and
tax rates to be considered at the hearing. The department of local
government finance may hold the hearing through electronic means.
The department of local government finance shall publish the notice in
two (2) newspapers of general circulation published in the county
where the request arose. However, if only one (1) newspaper of general
circulation is published in the county, the department of local
government finance shall publish the notice in that newspaper.