Multiple county political subdivision; filing budget, tax levy, and
tax rate; jurisdiction
Sec. 7. If the boundaries of a political subdivision cross one (1) or
more county lines, the budget, tax levy, and tax rate fixed by the
political subdivision shall be filed with the county auditor of each
affected county in the manner prescribed in section 5 or 5.6 of this
chapter. The board of tax adjustment of the county which contains
the largest portion of the value of property taxable by the political
subdivision, as determined from the abstracts of taxable values last
filed with the auditor of state, has jurisdiction over the budget, tax
rate, and tax levy to the same extent as if the property taxable by the
political subdivision were wholly within the county. The secretary of
the county board of tax adjustment shall notify the county auditor of
each affected county of the action of the board. Appeals from actions
of the county board of tax adjustment may be initiated in any
affected county.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.50-1996,
SEC.7; P.L.178-2001, SEC.4.
Last modified: May 28, 2006