1. (a) Except as provided in IC 6-1.1-17-20 , the budget of a district:

   1. (1) must be prepared and submitted:

      1. (A) at the same time;
      2. (B) in the same manner; and

      3. (C) with notice;

         as is required by statute for the preparation of budgets by municipalities; and

   2. (2) if the district imposes a levy, is subject to the same review by the department of local government finance as is required by statute for the budgets of municipalities.

2. (b) If a district is established in more than one (1) county:

   1. (1) except as provided in subsection (c), the budget shall be certified to the auditor of the county in which is located the court that had exclusive jurisdiction over the establishment of the district; and
   2. (2) notice must be published in each county having land in the district. Any taxpayer in the district is entitled to be heard before the fiscal body of each county having jurisdiction.

3. (c) If one (1) of the counties in a district contains either a first or second class city located in whole or in part in the district, the budget:

   1. (1) shall be certified to the auditor of that county; and

   2. (2) is subject to review at the county level only by the fiscal body of that county.

      [Pre-1995 Recodification Citation: 13-3-3-74(a).]

As added by P.L.1-1995, SEC.26. Amended by P.L.90-2002, SEC.374; P.L.224-2007, SEC.106; P.L.146-2008, SEC.428; P.L.182-2009(ss), SEC.301; P.L.255-2017, SEC.31; P.L.257-2019, SEC.87.