Indiana Code — Title 6 (Taxation)
IC 6-1.1-17-8.5
Review by department if assessed value reduced; appeal
Sec. 8.5. (a) If a county auditor reduces a taxing unit's net assessed valuation under section 0.5(d) of this chapter, the department of local government finance shall, in the manner prescribed in section 16 of this chapter, review the budget, tax rate, and tax levy of the taxing unit.
(b) The county auditor may appeal to the department of local government finance to reduce a taxing unit's net assessed valuation by an amount that exceeds the limits set forth in section 0.5(e) of this chapter. The department of local government finance:
# (1)
may require the county auditor to submit supporting information with the county auditor's appeal;
# (2)
shall consider the appeal at the time of the review required by subsection (a); and
# (3)
may approve, modify and approve, or reject the amount of the reduction sought in the appeal.
As added by P.L.154-2006, SEC.43. Amended by P.L.137-2012, SEC.25.
Amendment history
As added by P.L.154-2006, SEC.43. Amended by P.L.137-2012, SEC.25.
Source: view the official text
Nearby sections (25 sections)
- 6-1.1-17-3.6 · County fiscal body review of levy limits and tax…
- 6-1.1-17-3.7 · Repealed
- 6-1.1-17-4 · Repealed
- 6-1.1-17-5 · Time for meetings; objections; required information;
- 6-1.1-17-5.1 · Repealed
- 6-1.1-17-5.2 · Veto of ordinance after October 1
- 6-1.1-17-5.3 · School corporation anticipated transfer amount
- 6-1.1-17-5.4 · Attestation by political subdivision of upload of fire or
- 6-1.1-17-5.6 · School corporation resolutions to adopt fiscal year…
- 6-1.1-17-6 · Repealed
- 6-1.1-17-7 · Multiple county political subdivision; filing budget, tax…
- 6-1.1-17-8 · Repealed
- 6-1.1-17-8.5 · Review by department if assessed value reduced; appeal
- 6-1.1-17-9 · Repealed
- 6-1.1-17-10 · Repealed
- 6-1.1-17-11 · Repealed
- 6-1.1-17-12 · Repealed
- 6-1.1-17-13 · Repealed
- 6-1.1-17-14 · Repealed
- 6-1.1-17-15 · Repealed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…