County board of tax adjustment; duty deadline; failure to act
Sec. 9. (a) The county board of tax adjustment shall complete the
duties assigned to it under this chapter on or before October 1st of
each year, except that in a consolidated city and county and in a
county containing a second class city, the duties of this board need
not be completed until November 1 of each year.
(b) If the county board of tax adjustment fails to complete the
duties assigned to it within the time prescribed in this section or to
reduce aggregate tax rates so that they do not exceed the maximum
rates permitted under IC 6-1.1-18, the county auditor shall calculate
and fix the tax rate within each political subdivision of the county so
that the maximum rate permitted under IC 6-1.1-18 is not exceeded.
(c) When the county auditor calculates and fixes tax rates, he shall
send a certificate notice of the rate he has fixed to each political
subdivision of the county. He shall send these notices within five (5)
days after publication of the notice required by section 12 of this
chapter.
(d) When the county auditor calculates and fixes tax rates, his
action shall be treated as if it were the action of the county board of
tax adjustment.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1981,
P.L.52, SEC.3; P.L.44-1991, SEC.3.
Last modified: May 28, 2006