Department of local government finance hearing on taxpayers'
objections; department action; appeal
Sec. 6. (a) Upon receipt of a certified petition filed in the manner
prescribed in section 5(b) of this chapter, the department of local
government finance shall fix a time and place for a hearing on the
matter. The department of local government finance shall hold the
hearing not less than five (5) or more than thirty (30) days after the
department receives the petition, and the department shall hold the
hearing in the political subdivision or in the county where the
political subdivision is located. At least five (5) days before the date
fixed for the hearing, the department of local government finance
shall give notice of the hearing, by mail, to the executive officer of
the political subdivision and to the first ten (10) taxpayers who
signed the petition. The mailings shall be addressed to the officer and
the taxpayers at their usual place of residence.
(b) After the hearing required by this section, the department of
local government finance may approve, disapprove, or reduce the
amount of the proposed issue. The department of local government
finance must render a decision not later than three (3) months after
the hearing, and if no decision is rendered within that time, the issue
is considered approved unless the department takes the extension
provided for in this section. A three (3) month extension of the time
period during which the decision must be rendered may be taken by
the department of local government finance if the department by mail
gives notice of the extension to the executive officer of the political
subdivision and to the first ten (10) taxpayers who signed the
petition, at least ten (10) days before the end of the original three (3)
month period. If no decision is rendered within the extension period,
the issue is considered approved.
(c) A:
(1) taxpayer who signed a petition referred to in subsection (a);
or
(2) political subdivision against which a petition referred to in
subsection (a) is filed;
may petition for judicial review of the final determination of the
department of local government finance under subsection (b). The
petition must be filed in the tax court not more than forty-five (45)
days after the department renders its decision under subsection (b).
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1981,
P.L.74, SEC.1; P.L.23-1984, SEC.7; P.L.90-2002, SEC.194;
P.L.256-2003, SEC.22.
Last modified: May 28, 2006