Indiana § 36-8-11-18 - Annual budget; tax levy
Full text of Indiana Indiana Code § 36-8-11-18 — Annual budget; tax levy, with citation guidance and answers to common questions.
§ 36-8-11-18. Annual budget; tax levy
Sec. 18. (a) The board shall annually budget the necessary money to meet the expenses of operation and maintenance of the district, including repairs, fees, salaries, depreciation on all depreciable assets, rents, supplies, contingencies, bond redemption, and all other expenses lawfully incurred by the district. After estimating expenses and receipts of money, the board shall establish the tax levy required to fund the estimated budget.
(b) The budget must be approved by the fiscal body of the county and the department of local government finance.
(c) Upon approval by the department of local government finance, the board shall certify the approved tax levy to the auditor of the county having land within the district. The auditor shall have the levy entered on the county treasurer's tax records for collection. After collection of the taxes the auditor shall issue a warrant on the treasurer to transfer the revenues collected to the board, as provided by statute.
[Pre-Local Government Recodification Citation: 19-1-45-20 part.]
As added by Acts 1981, P.L.309, SEC.63. Amended by P.L.90-2002, SEC.491; P.L.224-2007, SEC.127; P.L.146-2008, SEC.780; P.L.257-2019, SEC.152.
Source: official Indiana text · Last verified 2026-08-27
Frequently Asked Questions About Indiana § 36-8-11-18
What does Indiana Code § 36-8-11-18 cover?
Section 36-8-11-18 ("Annual budget; tax levy") 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 § 36-8-11-18?
A common citation format is "Indiana Code § 36-8-11-18" (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 § 36-8-11-18 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.