Taxation; appropriations
Applied in 4 court decisions — leading case Leffler v. Meer (1995)
Most recently applied in Board of Commissioners of Clark County v. Indiana Department of Local Government Finance (April 2015)
As added by Acts 1980, P.L.212, SEC.1
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Sec. 2. (a) The county fiscal body shall fix:
(1) the rate of taxation for county purposes; and
(2) the rate of taxation for other purposes whenever the rate is not fixed by statute and is required to be uniform throughout the county.
(b) The county fiscal body shall appropriate money to be paid out of the county treasury, and money may be paid out of the treasury only under an appropriation made by the fiscal body, except as otherwise provided by law.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.