Sec. 11. (a) The legislative body shall meet annually in accordance with IC 6-1.1-17, to adopt the township’s annual budget. The legislative body must meet and adopt the annual budget even if the legislative body intends for the most recent annual appropriations and annual tax levy of the township to be continued for the ensuing budget year.

     (b) The legislative body shall consider the estimates of expenditures made by the executive under IC 36-6-4-11, and may approve or reject all or part of any estimate or any item within an estimate. The legislative body may require the executive to further itemize an estimate not sufficiently itemized.

Terms Used In Indiana Code 36-6-6-11

  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Property: includes personal and real property. See Indiana Code 1-1-4-5
  • Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5
     (c) The legislative body may not appropriate for any purpose an amount more than the executive’s estimate of the amount required for that purpose.

     (d) The legislative body shall include in the budget:

(1) provisions for the payment of existing debt of the township as it becomes due; and

(2) the amount of compensation under section 10 of this chapter.

     (e) In making levies for the township general fund, the legislative body may include an amount not more than the amount necessary to compensate its members for their services during the year for which the levies are made.

     (f) After the legislative body has taken action on the executive’s estimates, it shall levy taxes for the township funds on property in the township and fix rates of taxation sufficient to provide that revenue during the next year.

     (g) A township executive must file the budget adopted by the legislative body with the department of local government finance as required under IC 6-1.1-17-5(d). A township executive that fails to timely file the budget may be removed from office by an action under IC 5-8-1-35 that is initiated under IC 36-6-4.5.

     (h) On the assessment date, as defined by IC 6-1.1-1-2, the rates of taxation adopted under this section become a levy and a lien on all taxable property in the township, including property in municipalities in the township. The levy constitutes an appropriation for the specific items in the executive’s estimates.

[Pre-Local Government Recodification Citations: 6-1.1-17-5 part; 17-4-28-1 part; 17-4-28-2; 17-4-28-3 part; 17-4-29-2 part.]

As added by Acts 1980, P.L.212, SEC.5. Amended by P.L.209-2019, SEC.17; P.L.24-2022, SEC.7.