Sec. 2.3. (a) A notice published in accordance with this chapter or any other Indiana statute is valid even though the notice contains errors or omissions, as long as:

(1) a reasonable person would not be misled by the error or omission; and

(2) the notice is in substantial compliance with the time and publication requirements applicable under this chapter or any other Indiana statute under which the notice is published.

     (b) This subsection applies if:

(1) a political subdivision publishes or submits to the department of local government finance’s computer gateway a notice concerning a tax rate, tax levy, or budget;

(2) the notice described in subdivision (1) contains an error or omission that causes the notice to inaccurately reflect the tax rate, tax levy, or budget actually proposed or fixed by the political subdivision; and

(3) the difference between the amount of the published or submitted tax rate, tax levy, or budget of the political subdivision and the tax rate, tax levy, or budget actually proposed or fixed by the political subdivision is less than one-tenth of one percent (0.1%).

Notwithstanding any other law, a notice described in this subsection is a valid notice and the department of local government finance shall correct the error or omission.

As added by P.L.1-1990, SEC.50. Amended by P.L.169-2006, SEC.2; P.L.183-2014, SEC.2; P.L.149-2016, SEC.17; P.L.257-2019, SEC.3.