Indiana Statutes

§ 6-1.1-18-10 — Excessive appropriations; liability of officers; action for recovery

Indiana § 6-1.1-18-10
JurisdictionIndiana
Art. 1.1PROPERTY TAXES
Ch. 18Limitations on Property Tax Rates and Appropriations

This text of Indiana § 6-1.1-18-10 (Excessive appropriations; liability of officers; action for recovery) 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 § 6-1.1-18-10 (2026).

Text

(a)If the proper officers of a political subdivision make an appropriation for an item which exceeds the amount which they are permitted to appropriate under this chapter, they are guilty of malfeasance in office and are liable to the political subdivision in an amount equal to the sum of one hundred and twenty-five percent (125%) of the excess so appropriated and court cost.
(b)Upon the relation of a taxpayer who owns property which is subject to taxation by the political subdivision, the appropriate prosecuting attorney shall initiate an action in the name of this state to recover the amount for which the proper officers of the political subdivision are liable under this section. [Pre-1975 Property Tax Recodification Citations: 6-1-1-20 part; 6-1-1-24 part.] Formerly: Acts 1975, P.L.47

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Nearby Sections

15
§ 6-1.1-1-1
Applicability
§ 6-1.1-1-1.5
"Assessing official"
§ 6-1.1-1-10
"Person"
§ 6-1.1-1-11
"Personal property"
§ 6-1.1-1-13
Repealed
§ 6-1.1-1-14
"Property taxation"
§ 6-1.1-1-15
"Real property"
§ 6-1.1-1-18
"State agency"
§ 6-1.1-1-19
"Tangible property"
§ 6-1.1-1-2
"Assessment date"
§ 6-1.1-1-20
"Taxing district"
§ 6-1.1-1-21
"Taxing unit"
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Bluebook (online)
Indiana § 6-1.1-18-10, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-1.1-18-10.