Maximum aggregate tax rate; inadequacy; recommendations
Sec. 8. (a) If the county board of tax adjustment determines that
the maximum aggregate tax rate permitted within a political
subdivision under IC 6-1.1-18 is inadequate, the county board shall,
subject to the limitations prescribed in IC 6-1.1-19-2, file its written
recommendations in duplicate with the county auditor. The board
shall include with its recommendations:
(1) an analysis of the aggregate tax rate within the political
subdivision;
(2) a recommended breakdown of the aggregate tax rate among
the political subdivisions whose tax rates compose the
aggregate tax rate within the political subdivision; and
(3) any other information which the county board considers
relevant to the matter.
(b) The county auditor shall forward one (1) copy of the county
board's recommendations to the department of local government
finance and shall retain the other copy in the county auditor's office.
The department of local government finance shall, in the manner
prescribed in section 16 of this chapter, review the budgets by fund,
tax rates, and tax levies of the political subdivisions described in
subsection (a)(2).
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.90-2002,
SEC.150; P.L.228-2005, SEC.19.
Last modified: May 28, 2006