County auditor certified statement
Sec. 1. (a) On or before August 1 of each year, the county auditor
shall send a certified statement, under the seal of the board of county
commissioners, to the fiscal officer of each political subdivision of
the county and the department of local government finance. The
statement shall contain:
(1) information concerning the assessed valuation in the
political subdivision for the next calendar year;
(2) an estimate of the taxes to be distributed to the political
subdivision during the last six (6) months of the current
calendar year;
(3) the current assessed valuation as shown on the abstract of
charges;
(4) the average growth in assessed valuation in the political
subdivision over the preceding three (3) budget years, excluding
years in which a general reassessment occurs, determined
according to procedures established by the department of local
government finance; and
(5) any other information at the disposal of the county auditor
that might affect the assessed value used in the budget adoption
process.
(b) The estimate of taxes to be distributed shall be based on:
(1) the abstract of taxes levied and collectible for the current
calendar year, less any taxes previously distributed for the
calendar year; and
(2) any other information at the disposal of the county auditor
which might affect the estimate.
(c) The fiscal officer of each political subdivision shall present the
county auditor's statement to the proper officers of the political
subdivision.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.37-1992,
SEC.4; P.L.49-1996, SEC.1; P.L.50-1996, SEC.1; P.L.90-2002,
SEC.147.
Last modified: May 28, 2006