Indiana Code — Title 6 (Taxation)
IC 6-1.1-18-10
Excessive appropriations; liability of officers; action for
recovery
Sec. 10.
# (a)
If the proper officers of a political subdivision make an appropriation for an item which exceeds the amount which they are permitted to appropriate under this chapter, they are guilty of malfeasance in office and are liable to the political subdivision in an amount equal to the sum of one hundred and twenty-five percent (125%) of the excess so appropriated and court cost.
# (b)
Upon the relation of a taxpayer who owns property which is subject to taxation by the political subdivision, the appropriate prosecuting attorney shall initiate an action in the name of this state to recover the amount for which the proper officers of the political subdivision are liable under this section.
[Pre-1975 Property Tax Recodification Citations: 6-1-1-20 part; 6-1-1-24 part.]
Formerly: Acts 1975, P.L.47, SEC.1.
Amendment history
Formerly: Acts 1975, P.L.47, SEC.1.
Source: view the official text
Nearby sections (25 sections)
- 6-1.1-17-23 · Budget and tax levy; limitation; previous year tax levy,
- 6-1.1-18-1 · Budget, tax rate, and tax levy; exceeding amount published
- 6-1.1-18-2 · Maximum state tax rate
- 6-1.1-18-3 · Maximum political subdivision tax rate
- 6-1.1-18-4 · Appropriations not to exceed budget
- 6-1.1-18-5 · Proposed additional appropriations; public hearing;
- 6-1.1-18-6 · Transfer of money from one budget classification to another
- 6-1.1-18-6.5 · Volunteer firefighting purposes; expenditures
- 6-1.1-18-7 · Insurance funds; appropriations
- 6-1.1-18-7.5 · Appropriation of state and federal grant funds
- 6-1.1-18-8 · Expenditure of state funds by political subdivisions;…
- 6-1.1-18-9 · Reappropriations from erroneous or excessive disbursements;
- 6-1.1-18-10 · Excessive appropriations; liability of officers; action…
- 6-1.1-18-11 · Conflicting provisions
- 6-1.1-18-12 · Adjustment of maximum tax rates after reassessment or
- 6-1.1-18-12.5 · Expired
- 6-1.1-18-13 · Repealed
- 6-1.1-18-14 · Expired
- 6-1.1-18-15 · Expired
- 6-1.1-18-16 · Expired
- 6-1.1-18-17 · Expired
- 6-1.1-18-18 · Expired
- 6-1.1-18-19 · Expired
- 6-1.1-18-20 · Expired
- 6-1.1-18-21 · Expired