Department of local government finance action on control board
recommendations; effect of untimely action by department; appeal
Sec. 7. (a) Any recommendation that is to be made by the tax
control board to the department of local government finance pursuant
to any provision of this chapter shall be made at such a time as is
prescribed in this chapter and, if no time for the making of such a
recommendation is prescribed in this chapter, then the
recommendation shall be made at such a time as will permit the
department to complete those duties of the department that are
defined in IC 6-1.1-17 within the time allowed by law for the
completion of those duties, or such additional time as is reasonably
necessary for the department and the tax control board to complete
the duties provided by this chapter. No tax levy shall be invalid
because of the failure of either the tax control board or the
department of local government finance to complete its duties within
the time or time limits provided by this chapter or any other law.
Subject to the provisions of this chapter, the department of local
government finance may accept, reject, or accept in part and reject
in part any recommendation of the tax control board that is made to
it under this chapter and may make any order that is consistent with
the provisions of IC 6-1.1-17. The department of local government
finance may not approve or authorize an excessive tax levy except in
accordance with the provisions of this chapter.
(b) A school corporation may petition for judicial review of the
final determination of the department of local government finance
under subsection (a). The petition must be filed in the tax court not
more than forty-five (45) days after the department enters its order
under subsection (a).
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.2-1995,
SEC.24; P.L.90-2002, SEC.188; P.L.256-2003, SEC.20.
Last modified: May 28, 2006