County board of tax adjustment; procedures for abolishing; effect
Sec. 9. (a) A county council may adopt an ordinance to abolish the
county board of tax adjustment. This ordinance must be adopted by
July 1 and may not be rescinded in the year it is adopted.
Notwithstanding IC 6-1.1-17, IC 6-1.1-18, IC 6-1.1-19, IC 12-19-7,
IC 12-19-7.5, IC 21-2-14, IC 36-8-6, IC 36-8-7, IC 36-8-7.5,
IC 36-8-11, IC 36-9-3, IC 36-9-4, and IC 36-9-13, if such an
ordinance is adopted, this section governs the treatment of tax rates,
tax levies, and budgets that would otherwise be reviewed by a county
board of tax adjustment under IC 6-1.1-17.
(b) The time requirements set forth in IC 6-1.1-17 govern all
filings and notices.
(c) A tax rate, tax levy, or budget that otherwise would be
reviewed by the county board of tax adjustment is considered and
must be treated for all purposes as if the county board of tax
adjustment approved the tax rate, tax levy, or budget. This includes
the notice of tax rates that is required under IC 6-1.1-17-12.
As added by P.L.69-1985, SEC.2. Amended by P.L.2-1992, SEC.65;
P.L.36-1994, SEC.11; P.L.273-1999, SEC.57; P.L.224-2003,
SEC.89.
Last modified: May 28, 2006