Because of the complexity of advertising and adopting budgets, tax rates, and tax levies, the Department of Local Government Finance has compiled “how-to” guides or “lists” for local units of government that walk them through each step in the advertisement and adoption process.
Each guide is tailored to a specific audience depending on the type of unit. The guides apply only to 2015 budgets, but will be updated and redistributed annually. The guides are meant to be helpful, but are not a substitute for reading the law. The extent anything in the guides conflicts with Indiana Code, Indiana Code governs and will be enforced.
List 3 is intended for use by county fiscal bodies (normally the county council). This guide walks county fiscal bodies through the process of performing “non-binding review” of the budgets, tax rates, and tax levies of applicable units within the county (Lists 1 and 3 are thus interrelated). County fiscal bodies should be aware that they may also have to adopt the budgets, tax rates, and tax levies of certain units within the county (List 5 addresses this process).
List 4 is intended for use by county fiscal bodies (normally the county council) adopting the budgets, tax rates, and tax levies for their respective counties. Counties themselves are not subject to “non-binding review” or “binding adoption” by another unit.
List 5 is intended for use by the fiscal bodies of units responsible for adopting the budgets, tax rates, and tax levies of other units. This process is commonly referred to as “binding adoption.” Lists 2 and 5 are thus interrelated.
The Guides may be found here: