Indiana § 6-1.1-18.5-14 Department of local government finance correction of certain levy and
rate errors

Indiana Statutes

§ 6-1.1-18.5-14 — Department of local government finance correction of certain levy and rate errors

Indiana § 6-1.1-18.5-14

Art. 1.1PROPERTY TAXES

Ch. 18.5Civil Government Property Tax Controls

This text of Indiana § 6-1.1-18.5-14 (Department of local government finance correction of certain levy and rate errors) 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 § 6-1.1-18.5-14 (2026).

Text

(a)The department of local government finance may order a correction of any advertising error, mathematical error, or error in data made at the local level for any calendar year if the department finds that the error affects the determination of the limitations established by section 3 or 25 of this chapter, as applicable, or the tax rate or levy of a civil taxing unit. The department of local government finance may on its own initiative correct such an advertising error, mathematical error, or error in data for any civil taxing unit.

(b)A correction made under subsection (a) for a prior calendar year shall be applied to the civil taxing unit's levy limitations, rate, and levy for the ensuing calendar year to offset any cumulative effect that the error caused in the determination of the

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(a) The department of local government
finance may order a correction of any advertising error, mathematical
error, or error in data made at the local level for any calendar year if the
department finds that the error affects the determination of the
limitations established by section 3 or 25 of this chapter, as applicable,
or the tax rate or levy of a civil taxing unit. The department of local
government finance may on its own initiative correct such an
advertising error, mathematical error, or error in data for any civil
taxing unit.
(b) A correction made under subsection (a) for a prior calendar year
shall be applied to the civil taxing unit's levy limitations, rate, and levy
for the ensuing calendar year to offset any cumulative effect that the
error caused in the determination of the civil taxing unit's levy
limitations, rate, or levy for the ensuing calendar year.

Legislative History

As added by P.L.73-1983, SEC.1. Amended by P.L.90-2002, SEC.169; P.L.224-2007, SEC.28; P.L.146-2008, SEC.182; P.L.182-2009(ss), SEC.134; P.L.159-2020, SEC.37.