Notice to taxpayers of estimated budget; public hearing for solid
waste management district; budget and tax rate for township
assistance; budget for child services and child psychiatric
residential treatment
Sec. 3. (a) The proper officers of a political subdivision shall
formulate its estimated budget and its proposed tax rate and tax levy
on the form prescribed by the department of local government
finance and approved by the state board of accounts. The political
subdivision shall give notice by publication to taxpayers of:
(1) the estimated budget;
(2) the estimated maximum permissible levy;
(3) the current and proposed tax levies of each fund; and
(4) the amounts of excessive levy appeals to be requested.
In the notice, the political subdivision shall also state the time and
place at which a public hearing will be held on these items. The
notice shall be published twice in accordance with IC 5-3-1 with the
first publication at least ten (10) days before the date fixed for the
public hearing.
(b) The board of directors of a solid waste management district
established under IC 13-21 or IC 13-9.5-2 (before its repeal) may
conduct the public hearing required under subsection (a):
(1) in any county of the solid waste management district; and
(2) in accordance with the annual notice of meetings published
under IC 13-21-5-2.
(c) The trustee of each township in the county shall estimate the
amount necessary to meet the cost of township assistance in the
township for the ensuing calendar year. The township board shall
adopt with the township budget a tax rate sufficient to meet the
estimated cost of township assistance. The taxes collected as a result
of the tax rate adopted under this subsection are credited to the
township assistance fund.
(d) A county shall adopt with the county budget and the
department of local government finance shall certify under section
16 of this chapter a tax rate sufficient to raise the levy necessary to
pay the following:
(1) The cost of child services (as defined in IC 12-19-7-1) of the
county payable from the family and children's fund.
(2) The cost of children's psychiatric residential treatment
services (as defined in IC 12-19-7.5-1) of the county payable
from the children's psychiatric residential treatment services
fund.
A budget, tax rate, or tax levy adopted by a county fiscal body or
approved or modified by a county board of tax adjustment that is less
than the levy necessary to pay the costs described in subdivision (1)
or (2) shall not be treated as a final budget, tax rate, or tax levy under
section 11 of this chapter.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1981,
P.L.45, SEC.5; P.L.34-1994, SEC.1; P.L.33-1994, SEC.1;
P.L.1-1996, SEC.41; P.L.51-1996, SEC.1; P.L.49-1996, SEC.2;
P.L.2-1997, SEC.17; P.L.50-1996, SEC.3; P.L.90-2002, SEC.148;
P.L.178-2002, SEC.23; P.L.256-2003, SEC.14; P.L.73-2005, SEC.2;
P.L.234-2005, SEC.3.
Last modified: May 28, 2006