Indiana § 5-3-1-2.3 - Validity of notice containing errors or omissions
Full text of Indiana Indiana Code § 5-3-1-2.3 — Validity of notice containing errors or omissions, with citation guidance and answers to common questions.
§ 5-3-1-2.3. Validity of notice containing errors or omissions
Sec. 2.3. (a) A notice published in accordance with this chapter or any other Indiana statute is valid even though the notice contains errors or omissions, as long as:
(1) a reasonable person would not be misled by the error or omission; and
(2) the notice is in substantial compliance with the time and publication requirements applicable under this chapter or any other Indiana statute under which the notice is published.
(b) This subsection applies if:
(1) a political subdivision publishes or submits to the department of local government finance's computer gateway a notice concerning a tax rate, tax levy, or budget;
(2) the notice described in subdivision (1) contains an error or omission that causes the notice to inaccurately reflect the tax rate, tax levy, or budget actually proposed or fixed by the political subdivision; and
(3) the difference between the amount of the published or submitted tax rate, tax levy, or budget of the political subdivision and the tax rate, tax levy, or budget actually proposed or fixed by the political subdivision is less than one-tenth of one percent (0.1%).
Notwithstanding any other law, a notice described in this subsection is a valid notice and the department of local government finance shall correct the error or omission.
As added by P.L.1-1990, SEC.50. Amended by P.L.169-2006, SEC.2; P.L.183-2014, SEC.2; P.L.149-2016, SEC.17; P.L.257-2019, SEC.3.
Source: official Indiana text · Last verified 2026-08-27
Frequently Asked Questions About Indiana § 5-3-1-2.3
What does Indiana Code § 5-3-1-2.3 cover?
Section 5-3-1-2.3 ("Validity of notice containing errors or omissions") 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 § 5-3-1-2.3?
A common citation format is "Indiana Code § 5-3-1-2.3" (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 § 5-3-1-2.3 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.