Petition for reduction or revision of fund levy
Sec. 12. At least:
(1) ten (10) taxpayers in the tax district, if the fund is authorized
under IC 8-10-5-17, IC 8-16-3-1, IC 8-16-3.1-4, IC 14-27-6-48,
IC 14-33-21-2, IC 16-22-4-3, IC 36-8-14-2, IC 36-9-4-48, or
IC 36-10-4-36; or
(2) fifty (50) taxpayers in the area where a property tax for a
fund is imposed, if subdivision (1) does not apply;
may file with the county auditor, by noon August 1 of a year, a
petition for reduction or revision of the levy approved under this
chapter. The petition must state the taxpayers' objections to the levy.
The county auditor shall certify the petition to the department of
local government finance, and the same procedure for notice and
hearing must be followed that was required for the original levy.
After a hearing on the petition, the department of local government
finance may confirm, reduce, or rescind the levy. The department of
local government finance's action is final and conclusive.
As added by P.L.17-1995, SEC.6. Amended by P.L.90-2002,
SEC.281.
Last modified: May 28, 2006