{"data":{"id":"us-in/ic-6-1.1-17-16.2-version-a","jurisdiction":"us-in","citation":"IC 6-1.1-17-16.2 (Version a)","heading":"No approval of budget or supplemental appropriations due to noncompliance","body":"Sec. 16.2. (a) The department of local government finance may not approve the budget of a taxing unit or a supplemental appropriation for a taxing unit until the taxing unit files an annual report under IC 5-11-1-4 or IC 5-11-13 for the preceding calendar year, unless the taxing unit did not exist as of March 1 of the calendar year preceding the ensuing calendar year by two (2) years. This section applies to a taxing unit that is the successor to another taxing unit or the result of a consolidation or merger of more than one (1) taxing unit, if an annual report under IC 5-11-1-4 or IC 5-11-13 has not been filed for each predecessor taxing unit.\n(b) After June 30, 2016, the department of local government finance may not approve the budget of a taxing unit or a supplemental appropriation for a taxing unit if the department of local government finance receives information from the state board of accounts that the political subdivision has not corrected a violation under IC 5-11-1-27(i)(1) or IC 5-11-1-27(i)(2) within the period set forth in IC 5-11-1-27(i).","path":["TITLE 6. TAXATION","ARTICLE 1.1. PROPERTY TAXES","Chapter 17. Procedures for Fixing and Reviewing Budgets, Tax Rates, and Tax Levies"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-1.1-17-16.2","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"78f71de181027c8f5fde8c7c9b1908c4ea262963b9c18e644d2500fafc75ad17","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-17-16.1","next":"us-in/ic-6-1.1-17-16.2-version-b"},"notice":"GroundRules: Original legal text. Not legal advice."}