Indiana Code 6-1.1-18-9. Reappropriations from erroneous or excessive disbursements; refunds without appropriation
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Sec. 9. Notwithstanding the other provisions of this chapter, the proper officer or officers of a political subdivision may:
(2) refund, without appropriation, money erroneously received.
(1) reappropriate money recovered from erroneous or excessive disbursements if the error and recovery are made within the current budget year; or
Terms Used In Indiana Code 6-1.1-18-9
- 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
- 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
[Pre-1975 Property Tax Recodification Citation: 6-1-1-24 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.178-2002, SEC.26.