Indiana Code — Title 6 (Taxation)
IC 6-1.1-17-16.2
No approval of budget or supplemental appropriations due to
noncompliance
Note: This version of section amended by P.L.184-2015, SEC.8, effective 7-1-2015. See also following version of this section amended by P.L.245-2015, SEC.12, effective 1-1-2016.
Sec. 16.2.
# (a)
The department of local government finance may not approve the budget of a taxing unit or a supplemental appropriation for a taxing unit until the taxing unit files an annual report under IC 5-11-1-4 or IC 5-11-13 for the preceding calendar year, unless the taxing unit did not exist as of March 1 of the calendar year preceding the ensuing calendar year by two (2) years. This section applies to a taxing unit that is the successor to another taxing unit or the result of a consolidation or merger of more than one (1) taxing unit, if an annual report under IC 5-11-1-4 or IC 5-11-13 has not been filed for each predecessor taxing unit.
# (b)
After June 30, 2016, the department of local government finance may not approve the budget of a taxing unit or a supplemental appropriation for a taxing unit if the department of local government finance receives information from the state board of accounts that the political subdivision has not corrected a violation under IC 5-11-1-27(i)(1) or IC 5-11-1-27(i)(2) within the period set forth in IC 5-11-1-27(i).
As added by P.L.172-2011, SEC.33. Amended by P.L.184-2015, SEC.8.
Amendment history
As added by P.L.172-2011, SEC.33. Amended by P.L.184-2015, SEC.8.
Source: view the official text
Nearby sections (25 sections)
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- 6-1.1-17-8 · Repealed
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- 6-1.1-17-10 · Repealed
- 6-1.1-17-11 · Repealed
- 6-1.1-17-12 · Repealed
- 6-1.1-17-13 · Repealed
- 6-1.1-17-14 · Repealed
- 6-1.1-17-15 · Repealed
- 6-1.1-17-16 · Department of local government finance certification of…
- 6-1.1-17-16.1 · Political subdivision budget, tax rates, levies; public…
- 6-1.1-17-16.2 · No approval of budget or supplemental appropriations…
- 6-1.1-17-16.5 · Cumulative building or sinking fund proposal; action by
- 6-1.1-17-16.7 · Proposals to establish cumulative funds or sinking…
- 36-8-8-14.2 · IC 36-8-14
- 6-1.1-17-17 · Increase in tax rate and levy by department of local
- 6-1.1-17-18 · Repealed
- 6-1.1-17-19 · Conflicting provisions
- 6-1.1-17-20 · Review of proposed budget and levy of taxing unit (other…
- 6-1.1-17-20.3 · Review of proposed budget and levy of public libraries…
- 6-1.1-17-20.4 · Review of proposed budget and levy of public libraries…
- 6-1.1-17-20.5 · Circumstances under which a taxing unit's proposed…
- 6-1.1-17-20.6 · Reporting the city, town, or county fiscal body that…
- 6-1.1-17-21 · Powers and duties of city controller in consolidated city