DEPARTMENT OF LOCAL

GOVERNMENT FINANCE

100 North Senate Avenue, Room 1058N Indianapolis, Indiana 46204-2256

Notice is hereby given the fiscal officers and taxpayers of all taxing units located in Brown County, Indiana, that prior to the review of the budgets, tax rates and levies for the year 2011 payable 2012, the Department of Local Government Finance, by its representatives, will conduct a public hearing on said matter, to be held in the small meeting room, first floor of the Brown County government Building, Nashville, IN on the date and time as follows:

December 14, 2011 at 10:00 AM

BROWN COUNTY UNIT

HAMBLEN TOWNSHIP

JACKSON TOWNSHIP

VAN BUREN TOWNSHIP

WASHINGTON TOWNSHIP

NASHVILLE CIVIL TOWN

BROWN COUNTY SCHOOL CORPORATION

BROWN COUNTY PUBLIC LIBRARY

HAMBLEN TOWNSHIP FIRE PROTECTION DISTRICT

BROWN COUNTY SOLID WASTE DISTRICT

CORDRY-SWEETWATER CONSERVANCY DISTRICT

Assessed values will be available for review in the County Auditor's Office at least seven (7) days prior to the date of the Department budget hearing.  Taxpayers shall have the right to be heard and/or to present written testimony on the budgets, tax rates and tax levies as adopted by the above named taxing units.

The following only apply if the County Board of Tax Adjustment or County Auditor modifies the budgets, tax rates, or tax levies of a political subdivision:

Ten (10) or more taxpayers or one (1) taxpayer that owns property that represents at least ten percent (10%) of the taxable assessed valuation in the political subdivision may initiate an appeal from the modification of a political subdivision's budget, tax rate, or tax levy by filing a statement of their objections with the County Auditor.  The statement must be filed not later than ten (10) days after the publication of the notice required by IC 6-1.1-17-12.  The statement must specifically identify the provisions of the budget, tax rate, or tax levy to which the taxpayers object.  The County Auditor shall forward the statement, along with the taxing unit's budget, to the Department.  IC 6-1.1-17-13.

A political subdivision may appeal to the Department for an increase in its tax rate or tax levy as modified by the county board of tax adjustment or the county auditor.  To initiate the appeal, the political subdivision shall file a statement with the Department not later than ten (10) days after publication of the notice required by IC 6-1.1-17-12.  The legislative body of the political subdivision must authorize the filing of the statement by adopting a resolution.  The resolution must be attached to the statement of objections, and the statement must be signed by:

(1) In the case of counties, by the board of county commissioners and by the president of the county council.

(2) In the case of all other political subdivisions, by the highest executive officer and the presiding officer of the legislative body.  IC 6-1.1-17-15.

DEPARTMENT OF LOCAL GOVERNMENT FINANCE

Brian E. Bailey, Commissioner

11-297 12/7/2011