Partnertax.ai
Start free trial →

Indiana Code — Title 6 (Taxation)

IC 6-1.1-18.5-14

Department of local government finance correction of certain

Official textiga.in.govlast amended

levy and rate errors
Sec. 14.

# (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.
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.

Amendment 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.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
Nearby sections (25 sections)
  1. 6-1.1-18.5-10.3 · Levy limit on taxes by library board for capital…
  2. 6-1.1-18.5-10.4 · Levy limit on taxes imposed by township or…
  3. 6-1.1-18.5-10.5 · Civil taxing unit levy limit exceptions related to…
  4. 6-1.1-18.5-11 · Repealed
  5. 6-1.1-18.5-12 · Civil taxing unit appeal to department of local…
  6. 6-1.1-18.5-13 · Types of relief available to civil taxing unit in…
  7. 6-1.1-18.5-13.3 · Repealed
  8. 6-1.1-18.5-13.5 · Repealed
  9. 6-1.1-18.5-13.6 · Repealed
  10. 6-1.1-18.5-13.7 · Adjustment of certain maximum levies
  11. 6-1.1-18.5-13.8 · Expired
  12. 6-1.1-18.5-13.9 · Expired
  13. 6-1.1-18.5-14 · Department of local government finance correction of…
  14. 6-1.1-18.5-15 · Judicial review of department of local government…
  15. 6-1.1-18.5-16 · Civil taxing unit appeal to department of local…
  16. 6-1.1-18.5-17 · Civil taxing unit levy excess fund; use of fund
  17. 6-1.1-18.5-18 · Repealed
  18. 6-1.1-18.5-19 · Levy limit on taxes for township firefighting fund
  19. 6-1.1-18.5-19.1 · Expired
  20. 6-1.1-18.5-20 · Exemption from levy limits; local airport authorities
  21. 6-1.1-18.5-21 · Civil taxing unit's determination that levy limits do…
  22. 6-1.1-18.5-22.3 · Expired
  23. 6-1.1-18.5-22.5 · Gary sanitary district
  24. 6-1.1-18.5-23 · Adjustment of certain maximum levies
  25. 6-1.1-18.5-23.2 · Green Township in Hancock County; petition to increase
Full table of contents →