Excessive levy; reduction; appeals
Sec. 2. (a) A county board of tax adjustment may not approve or
recommend the approval of an excessive tax levy.
(b) If a school corporation adopts or advertises an excessive tax
levy, the county board of tax adjustment which reviews the school
corporation's budget, tax levy, and tax rate shall reduce the excessive
tax levy to the maximum normal tax levy.
(c) If a county board of tax adjustment approves, or recommends
the approval of, an excessive tax levy for a school corporation, the
auditor of the county for which the county board is acting shall
reduce the excessive tax levy to the maximum normal tax levy. Such
a reduction shall be set out in the notice required to be published by
the auditor under IC 6-1.1-17-12, and an appeal shall be permitted
therefrom as provided under IC 6-1.1-17 as modified by this chapter.
(d) Appeals from any action of a county board of tax adjustment
or county auditor in respect of a school corporation's budget, tax
levy, or tax rate may be taken as provided for by IC 6-1.1-17.
Notwithstanding IC 6-1.1-17, a school corporation may appeal to the
department of local government finance for emergency financial
relief for the ensuing calendar year at any time before:
(1) September 20; or
(2) in the case of a request described in section 4.7(a) of this
chapter, December 31;
of the calendar year immediately preceding the ensuing calendar
year.
(e) In the appeal petition in which a school corporation seeks
emergency financial relief, the appellant school corporation shall
allege that, unless it is given the emergency financial relief for which
it petitions, it will be unable to carry out, in the ensuing calendar
year, the public educational duty committed to it by law, and it shall
support that allegation by reasonably detailed statements of fact.
(f) When an appeal petition in which a school corporation
petitions for emergency financial relief is filed with the department
of local government finance, the department shall include, in the
notice of the hearing in respect of the petition that it is required to
give under IC 6-1.1-17-16, a statement to the effect that the appellant
school corporation is seeking emergency financial relief for the
ensuing calendar year. A subsequent action taken by the department
of local government finance in respect of such an appeal petition is
not invalid, however, or otherwise affected, if the department fails to
include such a statement in the hearing notice.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1977(ss),
P.L.3, SEC.2; P.L.66-1985, SEC.1; P.L.90-2002, SEC.175;
P.L.178-2002, SEC.29; P.L.23-2004, SEC.31.
Last modified: May 28, 2006