Indiana Code — Title 6 (Taxation)
IC 6-1.1-18.5-15
Judicial review of department of local government finance
correction of certain levy and rate errors
Sec. 15.
# (a)
The department of local government finance, upon making a finding under section 13 or 14 of this chapter, shall enter an order setting forth its final determination.
# (b)
A civil taxing unit may petition for judicial review of the final determination made by the department of local government finance under subsection (a). The action must be taken to the tax court under IC 6-1.1-15 in the same manner that an action is taken to appeal a final determination of the Indiana board. The petition must be filed in the tax court not more than forty-five (45) days after the department enters its order under subsection (a).
As added by P.L.73-1983, SEC.1. Amended by P.L.90-2002, SEC.170; P.L.256-2003,
SEC.19; P.L.224-2007, SEC.29; P.L.146-2008, SEC.183; P.L.182-2009(ss), SEC.135.
Amendment history
As added by P.L.73-1983, SEC.1. Amended by P.L.90-2002, SEC.170; P.L.256-2003, SEC.19; P.L.224-2007, SEC.29; P.L.146-2008, SEC.183; P.L.182-2009(ss), SEC.135.
Source: view the official text
Nearby sections (25 sections)
- 6-1.1-18.5-10.4 · Levy limit on taxes imposed by township or…
- 6-1.1-18.5-10.5 · Civil taxing unit levy limit exceptions related to…
- 6-1.1-18.5-11 · Repealed
- 6-1.1-18.5-12 · Civil taxing unit appeal to department of local…
- 6-1.1-18.5-13 · Types of relief available to civil taxing unit in…
- 6-1.1-18.5-13.3 · Repealed
- 6-1.1-18.5-13.5 · Repealed
- 6-1.1-18.5-13.6 · Repealed
- 6-1.1-18.5-13.7 · Adjustment of certain maximum levies
- 6-1.1-18.5-13.8 · Expired
- 6-1.1-18.5-13.9 · Expired
- 6-1.1-18.5-14 · Department of local government finance correction of…
- 6-1.1-18.5-15 · Judicial review of department of local government…
- 6-1.1-18.5-16 · Civil taxing unit appeal to department of local…
- 6-1.1-18.5-17 · Civil taxing unit levy excess fund; use of fund
- 6-1.1-18.5-18 · Repealed
- 6-1.1-18.5-19 · Levy limit on taxes for township firefighting fund
- 6-1.1-18.5-19.1 · Expired
- 6-1.1-18.5-20 · Exemption from levy limits; local airport authorities
- 6-1.1-18.5-21 · Civil taxing unit's determination that levy limits do…
- 6-1.1-18.5-22.3 · Expired
- 6-1.1-18.5-22.5 · Gary sanitary district
- 6-1.1-18.5-23 · Adjustment of certain maximum levies
- 6-1.1-18.5-23.2 · Green Township in Hancock County; petition to increase
- 6-1.1-18.5-24 · Department of local government finance estimates of…