Appeal by political subdivisions to raise tax rate or tax levy
Sec. 15. A political subdivision may appeal to the department of
local government finance for an increase in its tax rate or tax levy as
fixed by the county board of tax adjustment or the county auditor. To
initiate the appeal, the political subdivision must file a statement with
the department of local government finance not later than ten (10)
days after publication of the notice required by section 12 of this
chapter. The legislative body of the political subdivision must
authorize the filing of the statement by adopting a resolution. The
resolution must be attached to the statement of objections, and the
statement must be signed by the following officers:
(1) In the case of counties, by the board of county
commissioners and by the president of the county council.
(2) In the case of all other political subdivisions, by the highest
executive officer and by the presiding officer of the legislative
body.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.41-1993,
SEC.18; P.L.90-2002, SEC.155.
Last modified: May 28, 2006