Note: This version of section effective until 1-1-2026. See also
following version of this section, effective 1-1-2026.
Sec. 5.
(a)If the proper officers of a political
subdivision desire to appropriate more money for a particular year than
the amount prescribed in the budget for that year as finally determined
under this article, they shall give notice of their proposed additional
appropriation. The notice shall state the time and place at which a
public hearing will be held on the proposal. The notice shall be given
once in accordance with IC 5-3-1-2(b).
(b)If the additional appropriation by the political subdivision is
made from a fund for which the budget, rate, or levy is certified by the
department of local government finance under IC 6-1.1-17-16, the
political subdivision must rep
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Note: This version of section effective until 1-1-2026. See also
following version of this section, effective 1-1-2026.
Sec. 5. (a) If the proper officers of a political
subdivision desire to appropriate more money for a particular year than
the amount prescribed in the budget for that year as finally determined
under this article, they shall give notice of their proposed additional
appropriation. The notice shall state the time and place at which a
public hearing will be held on the proposal. The notice shall be given
once in accordance with IC 5-3-1-2(b).
(b) If the additional appropriation by the political subdivision is
made from a fund for which the budget, rate, or levy is certified by the
department of local government finance under IC 6-1.1-17-16, the
political subdivision must report the additional appropriation to the
department of local government finance in the manner prescribed by
the department of local government finance. If the additional
appropriation is made from a fund described under this subsection,
subsections (f), (g), (h), and (i) apply to the political subdivision.
(c) However, if the additional appropriation is not made from a fund
described under subsection (b), subsections (f), (g), (h), and (i) do not
apply to the political subdivision. Subsections (f), (g), (h), and (i) do
not apply to an additional appropriation made from the cumulative
bridge fund if the appropriation meets the requirements under IC 8-16-3-3(c).
(d) A political subdivision may make an additional appropriation
without approval of the department of local government finance if the
additional appropriation is made from a fund that is not described
under subsection (b). However, the fiscal officer of the political
subdivision shall report the additional appropriation to the department
of local government finance.
(e) Subject to subsections (j) and (k), after the public hearing, the
proper officers of the political subdivision shall file a certified copy of
their final proposal and any other relevant information to the
department of local government finance not later than fifteen (15) days
after the additional appropriation is adopted by the appropriate fiscal
body. If the additional appropriation is not submitted to the department
of local government finance within fifteen (15) days after adoption, the
department of local government finance may require the political
subdivision to conduct a readoption hearing.
(f) When the department of local government finance receives a
certified copy of a proposal for an additional appropriation under
subsection (e), the department shall determine whether sufficient funds
are available or will be available for the proposal. The determination
shall be made in writing and sent to the political subdivision not more
than fifteen (15) days after the department of local government finance
receives the proposal.
(g) In making the determination under subsection (f), the
department of local government finance shall limit the amount of the
additional appropriation to revenues available, or to be made available,
which have not been previously appropriated.
(h) If the department of local government finance disapproves an
additional appropriation under subsection (f), the department shall
specify the reason for its disapproval on the determination sent to the
political subdivision.
(i) A political subdivision may request a reconsideration of a
determination of the department of local government finance under this
section by filing a written request for reconsideration. A request for
reconsideration must:
(1) be filed with the department of local government finance
within fifteen (15) days of the receipt of the determination by the
political subdivision; and
(2) state with reasonable specificity the reason for the request.
The department of local government finance must act on a request for
reconsideration within fifteen (15) days of receiving the request.
(j) This subsection applies to an additional appropriation by a
political subdivision that must have the political subdivision's annual
appropriations and annual tax levy adopted by a city, town, or county
fiscal body under IC 6-1.1-17-20 or IC 36-1-23 or by a legislative or
fiscal body under IC 36-3-6-9. The fiscal or legislative body of the city,
town, or county that adopted the political subdivision's annual
appropriation and annual tax levy must adopt the additional
appropriation by ordinance before the department of local government
finance may approve the additional appropriation.
(k) This subsection applies to a public library that is not required to
submit the public library's budgets, tax rates, and tax levies for binding
review and approval under IC 6-1.1-17-20 or IC 6-1.1-17-20.4. If a
public library subject to this subsection proposes to make an additional
appropriation for a year, and the additional appropriation would result
in the budget for the library for that year increasing (as compared to the
previous year) by a percentage that is greater than the result of the
maximum levy growth quotient determined under IC 6-1.1-18.5-2 for
the calendar year minus one (1), the additional appropriation must first
be approved by the city, town, or county fiscal body described in IC 6-1.1-17-20.3(c) or IC 6-1.1-17-20.3(d), as appropriate.
(l) This subsection applies to an appropriation for which the
underlying purpose is a bond issue. The political subdivision shall
include the appropriation for the bond proceeds in the budget of the
political subdivision for the ensuing year adopted under IC 6-1.1-17.
If the political subdivision does not include the appropriation for the
bond proceeds as required by this subsection, the political subdivision
shall comply with the requirements of this section in the year in which
the bond proceeds are received, but may not take an action pursuant to
this section in a year before the year in which the bond proceeds are
received.
[Pre-1975 Property Tax Recodification Citation: 6-1-1-24
part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1981,
P.L.46, SEC.2; P.L.69-1983, SEC.5; P.L.57-1991, SEC.1; P.L.17-1995,
SEC.4; P.L.90-2002, SEC.161; P.L.137-2012, SEC.29; P.L.184-2015,
SEC.9; P.L.184-2016, SEC.13; P.L.252-2019, SEC.3; P.L.257-2019,
SEC.49; P.L.156-2020, SEC.19; P.L.159-2020, SEC.27; P.L.38-2021,
SEC.30.