Section 50 IAC 9-1-5 - Notice of adoption of plan; objections; final order by state board of tax commissionersAuthority: IC 21-2-15
Affected: IC 5-3-1-2; IC 20-46-6-12
Sec. 5.
(a) After the public hearing and the adoption of the resolution, the governing body must publish notice of the adoption of the plan in accordance with IC 20-46-6-12 and the state board of accounts "Guide to Publication of Legal Notices".(b) The notice under subsection (a) must be published no later than twenty (20) days after the county auditor posts and publishes the following year's tax rate and budget, as set by the county.(c) Ten (10) or more taxpayers who will be affected by the plan may file a petition with written objections to the plan with the county auditor in a county in which the school corporation is located. Objections must be filed within ten (10) days after the plan is published. The county auditor shall immediately certify the petition to the department of local government finance.(d) The department of local government finance shall set a hearing on the petition within a reasonable time after the petition is certified to the department of local government finance.(e) The department of local government finance shall notify the governing body and the first ten (10) taxpayers whose names appear in the petition of the date, time, and location of the hearing. The department of local government finance shall hold the hearing in a county where the school corporation is located and shall give the school corporation and petitioners at least five (5) days notice.(f) After a hearing on the petition, the department of local government finance shall issue a final order approving, disapproving, or modifying the plan. The department of local government finance may seek the recommendation of the school property tax control board. The department of local government finance shall certify its order to the governing body and the county auditor.Department of Local Government Finance; 50 IAC 9-1-5; filed Jul 12, 1988, 5:00 p.m.: 11 IR 4072; filed Jun 17, 1991, 4:30 p.m.: 14 IR 1943; errata filed Oct 25, 2006, 10:52 a.m.: 20061108-IR-050060502ACA