Indiana Code 20-45-7-20. County auditor certification; tax rate
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Sec. 20. (a) The county auditor shall compute the amount of the tax to be levied each year. Before August 2, the county auditor shall certify the amount to the county council.
(c) The department of local government finance shall certify the tax rate at the time it certifies the other county tax rates.
(b) The tax rate shall be advertised and fixed by the county council in the same manner as other property tax rates. The tax rate shall be subject to all applicable law relating to review by the department of local government finance.
Terms Used In Indiana Code 20-45-7-20
- county auditor: refers to the county auditor of a qualified county. See Indiana Code 20-45-7-6
- county council: refers to the county council of a qualified county. See Indiana Code 20-45-7-7
- Property: includes personal and real property. See Indiana Code 1-1-4-5
- tax: refers to the county supplemental school financing property tax to be levied by the county council under this chapter. See Indiana Code 20-45-7-15
- Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5
(d) The department of local government finance shall raise or lower the tax rate to the tax rate provided in this chapter, regardless of whether the certified tax rate is below or above the tax rate advertised by the county.
[Pre-2006 Recodification Citation: 21-2-12-4.1(b) part.]
As added by P.L.2-2006, SEC.168. Amended by P.L.224-2007, SEC.114; P.L.146-2008, SEC.492; P.L.257-2019, SEC.91.