DLGF: Special District Officials

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Indiana and Administrative Code

Indiana Code

Budgets, Tax Rate and Tax Levies IC 6-1.1-17
General Procedures for Property Tax Collection IC 6-1.1-22

Reference Memos

Review of Excess Levy Appeals - July 16, 2013
- 2013 pay 2014 Excessive Levy Appeal Forms
Redevelopment Commission Responsibilities Regarding TIF - July 9, 2013
- 2013 pay 2014 Disclosure of Contractual Obligation and Debt Service
State Budget Agency Memo - Assessed valuation growth quotient - July 2, 2013
- Assessed Value Growth Quotient Supporting Documentation
Procedures for the Establishment of Cumulative Funds - July 1, 2013
Additional Appropriation and Transfer Procedures (IC 6-1.1-18-5; IC 6-1.1-18-6) - UPDATED July 10, 2013
Library Capital Projects Fund (“CPF”) Frequently Asked Questions - July 1, 2013
Fire Protection Territory Establishment - July 1, 2013
Library Capital Projects Fund (IC 36-12-12) - June 26, 2013
Township Borrowing for Fire and Emergency Services - June 20, 2013
Purchase of Firefighting Equipment on Installment Conditional Sale or Mortgage Contract by Fire Protection Districts - June 19, 2013
Cumulative Building Fund Uses by Local Airport Authorities, House Enrolled Act 1045-2013 - June 12, 2013
Budget Hearings Held by the Department of Local Government Finance - June 13, 2013
Controlled Projects - May 29, 2013
Changes Affecting Fiscal Bodies under IC 6-1.1-17-20 - May 17, 2013
Fire Equipment Replacement Fund [Legal] - May 17, 2013
2013 - 2014 Budget Calendar - May 10, 2013
2013 Financial Institutions Tax Reports - April 10, 2013
- 2013 FIT County Summary Report (all counties)
- 2013 FIT Detailed Report (all counties)
Gateway Debt Management in 2013 - January 11, 2013
Reporting Requirement for Redevelopment Commissions - January 2, 2013
Reporting Requirement for Solid Waste Management Districts - January 2, 2013
Submitting Form 3 and Uploading Proof of Publication in Gateway - August 29, 2012
Gateway and the Non-Binding Review / Binding Adoption Processes - August 24, 2012
Procedures for the Establishment of Cumulative Funds - July 20, 2012
Debt Reporting - July 11, 2012
Changes to Cumulative Fund Establishment - July 3, 2012
TIF and Redevelopment Commission Responsibilities - July 3, 2012
Allocation of Tax Revenue Subject to “Circuit Breaker” Credits - July 3, 2012
Guidance on Reporting Debts with Federal Tax Credits in Gateway June 29, 2012
Library Capital Projects Funds - June 29, 2012
State Budget Agency Memo: Assessed Valuation Growth Quotient - June 28, 2012
- Assessed Value Growth Quotient Supporting Documentation
- County Personal Income Growth Quotients
Excess Levy Appeals - June 22, 2012
- Excess Levy Appeal Forms
2012 - 2013 Budget Calendar - May 25, 2012
The Establishment of Fire Protection Territories - May 24, 2012
Changes to the Processes of Advertising, Reviewing, and Adopting Budgets, Tax Levies, and Tax Rates - REVISED May 21, 2012
Review and Adoption of Budget and Levies of Certain Public Libraries - May 11, 2012
Mandatory Adoption of Anti-Nepotism Policy - May 11, 2012
Treasurer's Tax Statement (TS-1) for 2012 - September 9, 2011
- 2012 TS-1 Documentation Bundle
Library CPF Frequently Asked Questions - July 18, 2011
County Council Review Form - July 15, 2011
Library Capital Projects Fund - July 14, 2011
Property Tax Billing in 2011: Issues and Concerns - February 3, 2011
- TS-1 Documentation Bundle
Treasurer's Tax Statement (TS-1) for 2011 - September 9, 2010
- 2011 TS-1 Documentation Bundle
Additional Appropriations Memo - July 20, 2010
Provisional Tax Bills - April 28, 2010

Reference Graphics and Slides

Assessment to Tax Billing: Start to Finish
- The Assessment to Property Tax Billing system works similar to a relay race. Each individual in the race is responsible for a leg, and if one falls behind in the race to the finish, those who follow must work harder to catch up to win the race. In the same way, local and state officials must work together, passing the baton from one office to the other to achieve timely billing. When there are delays in the process, the subsequent responsibilities must be completed in a shortened time frame to maintain on-time billing.
Assessment to Budget Process
- This graphic shows the detailed flow of responsibilities and the statutory citations associated with each step in the process.
Budget 101
- This PowerPoint presentation covers the basics surrounding municipal finance, including definitions, deadlines and structure of local budgets. It also shows samples of budget forms used and explains the Department role in the budget review and certification process.
Budgeting for Libraries Presentation
- This PowerPoint presentation covers the basics surrounding library finance.
Establishment of Fire Protection Districts and Territories
Fire Protection, Solid Waste and Conservancy District Flowchart
- This flowchart details the step-by-step process from certification of the net assessed values by the county auditor to the due date for the first installment of property taxes. Deadlines and statutory citations associated with each step are included.
Library Budget Approval Flow Chart
- This flowchart details the step-by-step process from certification of the net assessed values by the county auditor to the due date for the first installment of property taxes. Deadlines and statutory citations associated with each step are included.