(a) This section applies to each political subdivision that has:
- (1) an annual budget of at least three hundred thousand dollars ($300,000); and
- (2) the power to levy taxes.
- (b) This section does not apply to a political subdivision that is required to publish an annual report under any other statute.
- (c) As used in this section, "political subdivision" has the meaning set forth in IC 36-1-2-13 .
- (d) Not later than sixty (60) days after the expiration of each calendar year, a political subdivision shall publish an annual report of the receipts and expenditures of the political subdivision during the preceding calendar year.
- (e) The annual reports required by this section shall be published only one (1) time per year.
As added by P.L.141-2009, SEC.4.