§ 6-1.1-41-9 — Department of local government finance action on proposal; appeal

Indiana § 6-1.1-41-9

• Jurisdiction: Indiana
• Art. 1.1: PROPERTY TAXES
• Ch. 41: Cumulative Fund Tax Levy Procedures

Text

(a) This section applies only to a hearing upon
a proposal under section 7 of this chapter. The department of local
government finance shall certify approval, disapproval, or modification
of the proposal to:
(1) the county auditor, if the proposal is from the county; or
(2) the fiscal officer of the political subdivision if the proposal is
from a political subdivision other than a county;
against which a petition under section 6 of this chapter is filed.
(b) The department of local government finance may not disapprove
a proposal under this section unless the department finds that the
political subdivision did not comply with the procedural requirements
under:
(1) this chapter;
(2) IC 5-3-1; or
(3) the applicable statute listed in section 1 of this chapter under
which the political subdivision proposes to establish or reestablish
the fund.
If the department of local government finance certifies approval under
this section, it shall certify the proposal under section 4 of this chapter.
(c) A:
(1) taxpayer who signed a petition filed under section 6 of this
chapter; or
(2) political subdivision against which a petition under section 6
of this chapter is filed;
may petition for judicial review of the final determination of the
department of local government finance under subsection (a). The
petition must be filed in the tax court not more than forty-five (45) days
after the department certifies its action under subsection (a).

Legislative History

As added by P.L.17-1995, SEC.6. Amended by P.L.90-2002, SEC.280; P.L.256-2003, SEC.30; P.L.137-2012, SEC.44; P.L.38-2021, SEC.43.