§ 6-1.1-17-16.2 — No approval of budget or supplemental appropriations due to noncompliance

Indiana § 6-1.1-17-16.2

• Jurisdiction: Indiana
• Art. 1.1: PROPERTY TAXES
• Ch. 17: Procedures for Fixing and Reviewing Budgets, Tax

Text

Note: This version of section amended by P.L.184-2015, SEC.8,
effective 7-1-2015. See also following version of this section amended
by P.L.245-2015, SEC.12, effective 1-1-2016.
Sec. 16.2. (a) The department of local government
finance may not approve the budget of a taxing unit or a supplemental
appropriation for a taxing unit until the taxing unit files an annual
report under IC 5-11-1-4 or IC 5-11-13 for the preceding calendar year,
unless the taxing unit did not exist as of March 1 of the calendar year
preceding the ensuing calendar year by two (2) years. This section
applies to a taxing unit that is the successor to another taxing unit or
the result of a consolidation or merger of more than one (1) taxing unit,
if an annual report under IC 5-11-1-4 or IC 5-11-13 has not been filed
for each predecessor taxing unit.
(b) After June 30, 2016, the department of local government finance
may not approve the budget of a taxing unit or a supplemental
appropriation for a taxing unit if the department of local government
finance receives information from the state board of accounts that the
political subdivision has not corrected a violation under IC 5-11-1-27(i)(1) or IC 5-11-1-27(i)(2) within the period set forth in IC 5-11-1-27(i).

Legislative History

As added by P.L.172-2011, SEC.33. Amended by P.L.184-2015, SEC.8.