Correction of advertising, mathematical, or data error
Sec. 14. (a) The local government tax control board may
recommend to the department of local government finance a
correction of any advertising error, mathematical error, or error in
data made at the local level for any calendar year that affects the
determination of the limitations established by section 3 of this
chapter or the tax rate or levy of a civil taxing unit. The department
of local government finance may on its own initiative correct such an
advertising error, mathematical error, or error in data for any civil
taxing unit.
(b) A correction made under subsection (a) for a prior calendar
year shall be applied to the civil taxing unit's levy limitations, rate,
and levy for the ensuing calendar year to offset any cumulative effect
that the error caused in the determination of the civil taxing unit's
levy limitations, rate, or levy for the ensuing calendar year.
As added by P.L.73-1983, SEC.1. Amended by P.L.90-2002,
SEC.169.
Last modified: May 28, 2006