§ 6-1.1-17-5 — Time for meetings; objections; required information; carryover; information on adopting document

Indiana § 6-1.1-17-5

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

Text

(a) The officers of political subdivisions shall
meet each year to fix the budget, tax rate, and tax levy of their
respective subdivisions for the ensuing budget year as follows:
(1) The board of school trustees of a school corporation that is
located in a city having a population of more than one hundred
thousand (100,000) and less than one hundred ten thousand
(110,000), not later than:
(A) the time required in section 5.6(b) of this chapter; or
(B) November 1 if a resolution adopted under section 5.6(d) of
this chapter is in effect.
(2) Except as provided in section 5.2 of this chapter, the proper
officers of all other political subdivisions that are not school
corporations, not later than November 1.
(3) The governing body of a school corporation (other than a
school corporation described in subdivision (1)) that elects to
adopt a budget under section 5.6 of this chapter for budget years
beginning after June 30, 2011, not later than the time required
under section 5.6(b) of this chapter for budget years beginning
after June 30, 2011.
(4) The governing body of a school corporation that is not
described in subdivision (1) or (3), not later than November 1.
Except in a consolidated city and county and in a second class city, the
public hearing required by section 3 of this chapter must be completed
at least ten (10) days before the proper officers of the political
subdivision meet to fix the budget, tax rate, and tax levy. In a
consolidated city and county and in a second class city, that public
hearing, by any committee or by the entire fiscal body, may be held at
any time after introduction of the budget.
(b) Ten (10) or more taxpayers may object to a budget, tax rate, or
tax levy of a political subdivision fixed under subsection (a) by filing
an objection petition with the proper officers of the political
subdivision not more than seven (7) days after the hearing. The
objection petition must specifically identify the provisions of the
budget, tax rate, and tax levy to which the taxpayers object.
(c) If a petition is filed under subsection (b), the fiscal body of the
political subdivision shall adopt with its budget a finding concerning
the objections in the petition and any testimony presented at the
adoption hearing.
(d) A political subdivision shall file the budget adopted by the
political subdivision with the department of local government finance
not later than five (5) business days after the budget is adopted under
subsection (a). The filing with the department of local government
finance must be in a manner prescribed by the department.
(e) In a consolidated city and county and in a second class city, the
clerk of the fiscal body shall, notwithstanding subsection (d), file the
adopted budget and tax ordinances with the department of local
government finance within five (5) business days after the ordinances
are signed by the executive, or within five (5) business days after action
is taken by the fiscal body to override a veto of the ordinances,
whichever is later.
(f) If a fiscal body does not fix the budget, tax rate, and tax levy of
the political subdivisions for the ensuing budget year as required under
this section, the most recent annual appropriations and annual tax levy
are continued for the ensuing budget year.
(g) When fixing a budget, tax rate, or tax levy under subsection (a),
the political subdivision shall indicate on its adopting document, in the
manner prescribed by the department, whether the political subdivision
intends to:
(1) issue debt after December 1 of the year preceding the budget
year; or
(2) file a shortfall appeal under IC 6-1.1-18.5-16.
[Pre-1975 Property Tax Recodification Citations: 6-1-1-22
part; 6-1-1-32 part; 6-1-46-4 part; 6-1-46-5 part. Pre-Local
Government Recodification Citations: 6-1.1-17-5; 17-3-78-1;
17-3-78-2; 17-3-78-3; 18-4-4-4.5 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1979,
P.L.57, SEC.1; Acts 1980, P.L.8, SEC.53; Acts 1981, P.L.52, SEC.2;
P.L.8-1987, SEC.11; P.L.8-1989, SEC.24; P.L.81-1989, SEC.1;
P.L.44-1991, SEC.2; P.L.1-1992, SEC.15; P.L.35-1994, SEC.1;
P.L.34-1994, SEC.2; P.L.1-1996, SEC.42; P.L.49-1996, SEC.3;
P.L.50-1996, SEC.4; P.L.96-2000, SEC.1; P.L.178-2001, SEC.1;
P.L.177-2002, SEC.6; P.L.170-2002, SEC.19; P.L.178-2002, SEC.24;
P.L.1-2003, SEC.23; P.L.169-2006, SEC.8; P.L.219-2007, SEC.50;
P.L.224-2007, SEC.6; P.L.3-2008, SEC.42; P.L.146-2008, SEC.149;
P.L.182-2009(ss), SEC.116; P.L.111-2010, SEC.1; P.L.119-2012,
SEC.30; P.L.257-2019, SEC.34; P.L.159-2020, SEC.23; P.L.11-2023,
SEC.23.