A budget, tax rate, or tax levy of a political subdivision, as approved or modified by the county board of tax adjustment, is final unless:

1. (1) action is taken by the county auditor in the manner provided under section 9 of this chapter;
2. (2) the action of the county board is subject to review by the department of local government finance under section 8 or 10 of this chapter; or

3. (3) an appeal to the department of local government finance is initiated with respect to the budget, tax rate, or tax levy.

   [Pre-1975 Property Tax Recodification Citation: 6-1-46-5 part.]

   Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.50-1996, SEC.8; P.L.90-2002, SEC.152; P.L.224-2007, SEC.13; P.L.146-2008, SEC.156.