Indiana Code - Taxation - Title 6, Section 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.
(Formerly: Acts 1975, P.L.47, SEC.1.)

Last modified: May 28, 2006