36-9-41-6. Taxpayer Objections
Sec. 6. If a political subdivision gives notice under section 3 of this chapter of its determination that money should be borrowed under this chapter, not less than ten (10) taxpayers in the political subdivision who disagree with the determination may file a petition in the office of the county auditor not more than thirty […]
36-9-41-7. Department of Local Government Finance Proceedings
Sec. 7. (a) Upon receiving a petition under section 6 of this chapter, the county auditor shall immediately certify a copy of the petition, together with other data necessary to present the questions involved, to the department of local government finance. Upon receipt of the certified petition and other data, the department of local government […]
36-9-41-8. Judicial Review
Sec. 8. A: (1) taxpayer who signed a petition filed under section 6 of this chapter; or (2) political subdivision against which a petition is filed under section 6 of this chapter; may petition the tax court established by IC 33-3-5-1 for judicial review of the final determination of the department of local government finance […]
36-9-42-1. “Cost of Relocation”
Sec. 1. As used in this chapter, “cost of relocation” has the meaning set forth in IC 8-1-9-2(b). As added by P.L.79-2013, SEC.1.
36-9-42-2. “Facility”
Sec. 2. As used in this chapter, “facility” has the meaning set forth in IC 8-1-26-7. As added by P.L.79-2013, SEC.1.
36-9-42-3. “Improvement Project”
Sec. 3. As used in this chapter, “improvement project” means a project undertaken by a unit that involves: (1) a highway, street, or road that is under the jurisdiction of the unit; and (2) the relocation of a facility. As added by P.L.79-2013, SEC.1.
36-9-40-23. Assessment Due Date; Interest on Delinquent Assessment
Sec. 23. (a) The entire assessment is payable in cash without interest not later than thirty (30) days after the approval of the assessment by the works board if an agreement has not been signed and filed under section 22 of this chapter. (b) If the assessment is not paid when due, the total assessment […]
36-9-42-4. “Major Project”
Sec. 4. As used in this chapter, “major project” means an improvement project designated by a unit as a major project under section 6 of this chapter. As added by P.L.79-2013, SEC.1.
36-9-40-24. County Auditor Receipt and Accounting for Assessment Payments; Use of Proceeds; Special Fund
Sec. 24. (a) The county auditor shall do the following: (1) Receive the payment of assessment installments. (2) Keep all accounts and give proper vouchers for the payment of assessment installments. (b) Proceeds arising from assessments for the payment of a particular system may not be diverted to the payment of any other system. (c) […]
36-9-42-5. “Utility”
Sec. 5. As used in this chapter, “utility” means the owner of a facility. As added by P.L.79-2013, SEC.1.