Indiana § 36-1-10-14 - Disagreement with execution of lease; petition; hearing; decision
Full text of Indiana Indiana Code § 36-1-10-14 — Disagreement with execution of lease; petition; hearing; decision, with citation guidance and answers to common questions.
§ 36-1-10-14. Disagreement with execution of lease; petition; hearing; decision
Sec. 14. (a) As used in this section, "threshold amount" has the meaning set forth in section 7 of this chapter.
(b) This section does not apply if the total annual cost of the lease is less than the threshold amount.
(c) If lease rentals are payable, in whole or in part, from property taxes, ten (10) or more taxpayers in the political subdivision who disagree with the execution of a lease under this chapter may file a petition in the office of the county auditor of the county in which the leasing agent is located, within thirty (30) days after publication of notice of the execution of the lease. The petition must state the taxpayer's objections and the reasons why the lease is unnecessary or unwise.
(d) 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 finance shall fix a time for the hearing of the matter. The hearing shall be held not less than five (5) nor more than thirty (30) days after the receipt of the certified documents.
(e) The hearing may be held in the county where the petition arose or through electronic means.
(f) Notice of the hearing shall be given by the department of local government finance to the leasing agent and to the first ten (10) taxpayer petitioners listed on the petition by a letter signed by the commissioner or deputy commissioner of the department. The letter shall be sent to the first ten (10) taxpayer petitioners at their usual place of residence at least five (5) days before the date of the hearing. The decision by the department of local government finance on the objections presented in the petition is final.
[Pre-Local Government Recodification Citation: 18-5-3.3-7 part.]
As added by Acts 1981, P.L.57, SEC.36. Amended by P.L.37-1988, SEC.17; P.L.90-2002, SEC.463; P.L.257-2019, SEC.97; P.L.38-2021, SEC.80.
Source: official Indiana text · Last verified 2026-08-27
Frequently Asked Questions About Indiana § 36-1-10-14
What does Indiana Code § 36-1-10-14 cover?
Section 36-1-10-14 ("Disagreement with execution of lease; petition; hearing; decision") 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 § 36-1-10-14?
A common citation format is "Indiana Code § 36-1-10-14" (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 § 36-1-10-14 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.