Section 6-1.1-17-16.1 - Political subdivision budget, tax rates, levies; public hearing request(a) If twenty-five (25) or more taxpayers of a political subdivision request a public hearing in the manner required by subsection (b) before the department of local government finance reviews, revises, reduces, or increases a political subdivision's budget by fund, tax rate, or tax levy under section 16 of this chapter, the department of local government finance shall hold the hearing in the county in which the political subdivision is located.(b) A written request for a public hearing may be filed with the county auditor or directly with the department of local government finance in either a paper or electronic format. At least twenty-five (25) taxpayers of a political subdivision must sign the request. A county auditor shall forward any requests received under this section to the department of local government finance within two (2) business days of receipt. The department of local government finance is not required to hold a public hearing under this section unless it receives the request before November 3.(c) The department of local government finance may consider the budgets by fund, tax rates, and tax levies of several political subdivisions at the same public hearing.(d) At least five (5) days before the date fixed for a public hearing, the department of local government finance shall give notice of the time and place of the hearing and of the budgets by fund, levies, and tax rates to be considered at the hearing. The department of local government finance may hold the hearing through electronic means. The department of local government finance shall publish the notice in two (2) newspapers of general circulation published in the county where the request arose. However, if only one (1) newspaper of general circulation is published in the county, the department of local government finance shall publish the notice in that newspaper.Amended by P.L. 38-2021,SEC. 28, eff. 7/1/2021.Added by P.L. 218-2013, SEC. 3, eff. 7/1/2013.