Review by county board; revision
Sec. 6. (a) The county board of tax adjustment shall review the
budget, tax rate, and tax levy of each political subdivision filed with
the county auditor under section 5 or 5.6 of this chapter. The board
shall revise or reduce, but not increase, any budget, tax rate, or tax
levy in order:
(1) to limit the tax rate to the maximum amount permitted under
IC 6-1.1-18; and
(2) to limit the budget to the amount of revenue to be available
in the ensuing budget year for the political subdivision.
(b) The county board of tax adjustment shall make a revision or
reduction in a political subdivision's budget only with respect to the
total amounts budgeted for each office or department within each of
the major budget classifications prescribed by the state board of
accounts.
(c) When the county board of tax adjustment makes a revision or
reduction in a budget, tax rate, or tax levy, it shall file with the
county auditor a written order which indicates the action taken. If the
board reduces the budget, it shall also indicate the reason for the
reduction in the order. The chairman of the county board shall sign
the order.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.50-1996,
SEC.6; P.L.178-2001, SEC.3.
Last modified: May 28, 2006