Indiana § 6-1.1-18.5-12 Civil taxing unit appeal to department of local government finance for
relief from levy limits; department procedure and summons for
appearance or production of books and records

Indiana Statutes

§ 6-1.1-18.5-12 — Civil taxing unit appeal to department of local government finance for relief from levy limits; department procedure and summons for appearance or production of books and records

Indiana § 6-1.1-18.5-12

Art. 1.1PROPERTY TAXES

Ch. 18.5Civil Government Property Tax Controls

This text of Indiana § 6-1.1-18.5-12 (Civil taxing unit appeal to department of local government finance for relief from levy limits; department procedure and summons for appearance or production of books and records) 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 § 6-1.1-18.5-12 (2026).

Text

Note: This version of section effective until 1-1-2026. See also following version of this section, effective 1-1-2026. Sec. 12.

(a)Any civil taxing unit that determines that it cannot carry out its governmental functions for an ensuing calendar year under the levy limitations imposed by section 3 or 25 of this chapter, as applicable, may, subject to subsections (h) and (i):

(1)before October 20 of the calendar year immediately preceding the ensuing calendar year; or

(2)in the case of a request described in section 16 of this chapter, before December 31 of the calendar year immediately preceding the ensuing calendar year; appeal to the department of local government finance for relief from those levy limitations. In the appeal the civil taxing unit must state that it will be unable to c

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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. 12. (a) Any civil taxing unit that determines
that it cannot carry out its governmental functions for an ensuing
calendar year under the levy limitations imposed by section 3 or 25 of
this chapter, as applicable, may, subject to subsections (h) and (i):
(1) before October 20 of the calendar year immediately preceding
the ensuing calendar year; or
(2) in the case of a request described in section 16 of this chapter,
before December 31 of the calendar year immediately preceding
the ensuing calendar year;
appeal to the department of local government finance for relief from
those levy limitations. In the appeal the civil taxing unit must state that
it will be unable to carry out the governmental functions committed to
it by law unless it is given the authority that it is petitioning for. The
civil taxing unit must support these allegations by reasonably detailed
statements of fact.
(b) The department of local government finance shall immediately
proceed to the examination and consideration of the merits of the civil
taxing unit's appeal.
(c) In considering an appeal, the department of local government
finance has the power to conduct hearings, require any officer or
member of the appealing civil taxing unit to appear before it, or require
any officer or member of the appealing civil taxing unit to provide the
department with any relevant records or books.
(d) If an officer or member:
(1) fails to appear at a hearing after having been given written
notice requiring that person's attendance; or
(2) fails to produce the books and records that the department by
written notice required the officer or member to produce;
then the department may file an affidavit in the circuit court, superior
court, or probate court in the jurisdiction in which the officer or
member may be found setting forth the facts of the failure.
(e) Upon the filing of an affidavit under subsection (d), the court
shall promptly issue a summons, and the sheriff of the county within
which the court is sitting shall serve the summons. The summons must
command the officer or member to appear before the department to
provide information to the department or to produce books and records
for the department's use, as the case may be. Disobedience of the
summons constitutes, and is punishable as, a contempt of the court that
issued the summons.
(f) All expenses incident to the filing of an affidavit under
subsection (d) and the issuance and service of a summons shall be
charged to the officer or member against whom the summons is issued,
unless the court finds that the officer or member was acting in good
faith and with reasonable cause. If the court finds that the officer or
member was acting in good faith and with reasonable cause or if an
affidavit is filed and no summons is issued, the expenses shall be
charged against the county in which the affidavit was filed and shall be
allowed by the proper fiscal officers of that county.
(g) The fiscal officer of a civil taxing unit that appeals under section
16 of this chapter for relief from levy limitations shall immediately file
a copy of the appeal petition with the county auditor and the county
treasurer of the county in which the unit is located.
(h) This subsection applies to a civil taxing unit whose budget for
the upcoming year is subject to review by a fiscal body under:
(1) IC 6-1.1-17-20;
(2) IC 6-1.1-17-20.3; or
(3) IC 6-1.1-17-20.4.
A civil taxing unit described in this subsection may not submit an
appeal under this section unless the civil taxing unit receives approval
from the appropriate fiscal body to submit the appeal.
(i) A participating unit of a fire protection territory may not submit
an appeal under this section unless each participating unit of the fire
protection territory has adopted a resolution approving submission of
the appeal.

Legislative History

As added by P.L.73-1983, SEC.1. Amended by P.L.90-2002, SEC.167; P.L.178-2002, SEC.27; P.L.23-2004, SEC.23; P.L.67-2006, SEC.2; P.L.219-2007, SEC.56; P.L.224-2007, SEC.24; P.L.3-2008, SEC.45; P.L.146-2008, SEC.179; P.L.182-2009(ss), SEC.130; P.L.84-2016, SEC.29; P.L.159-2020, SEC.35; P.L.156-2024, SEC.16.