Indiana § 20-45-7-20 - County auditor certification; tax rate

Full text of Indiana Indiana Code § 20-45-7-20 — County auditor certification; tax rate, with citation guidance and answers to common questions.

§ 20-45-7-20. County auditor certification; tax rate

Sec. 20. (a) The county auditor shall compute the amount of the tax to be levied each year. Before August 2, the county auditor shall certify the amount to the county council.

(b) The tax rate shall be advertised and fixed by the county council in the same manner as other property tax rates. The tax rate shall be subject to all applicable law relating to review by the department of local government finance.

(c) The department of local government finance shall certify the tax rate at the time it certifies the other county tax rates.

(d) The department of local government finance shall raise or lower the tax rate to the tax rate provided in this chapter, regardless of whether the certified tax rate is below or above the tax rate advertised by the county.

[Pre-2006 Recodification Citation: 21-2-12-4.1(b) part.]

As added by P.L.2-2006, SEC.168. Amended by P.L.224-2007, SEC.114; P.L.146-2008, SEC.492; P.L.257-2019, SEC.91.

Source: official Indiana text · Last verified 2026-08-27

Frequently Asked Questions About Indiana § 20-45-7-20

What does Indiana Code § 20-45-7-20 cover?

Section 20-45-7-20 ("County auditor certification; tax rate") is part of the Indiana Code, the codified statutory law of Indiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Indiana § 20-45-7-20?

A common citation format is "Indiana Code § 20-45-7-20" (Indiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Indiana law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Indiana official source linked on this page or consult a licensed Indiana attorney.

How does Indiana § 20-45-7-20 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Indiana can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Indiana.