|
<br /> '-"~-'_'--'-"'--;-----""~~:'1~"':'"_;--:..',~,:;;;::,-",.,.;\..;""",;,~,_~. .. , ., ~':"r----....-f'W"Vr ,"'-"~,,,.
<br /> ,
<br /> .'
<br /> -
<br /> . TRUTH IN TAXATION PlWVISIONS THAT CITIES
<br /> SHOULD BEAWAREOFFOR THE TAXES PAYABLE YEAR 1993
<br />. Selection ortbe Date, Time and Place fot the Public Heating
<br /> 1. The county auditor is respoIt~ible for the coordination of the selection of Truth in
<br /> Taxation hearilW dates for the school districts and cities within the county. The school
<br /> districts make t eir selections first, and then the cities. No school district or city may
<br /> select the second Tuesday in December for its hearing date (December 8 in 1992), This
<br /> date is reserved by law for the counties to hold their public hearings,
<br /> The goal is that the COunty government and all of the school districts and cities within
<br /> the county will have hearing dates scheduled for an allowable day and an allowable time
<br /> in the time period of November 29 to December 20, and that there will be no conflict of
<br /> hearing dates for the county with any schaal district Or city within the county, for a school .;
<br /> district with any city withillthe school district, or for a city with any school district within .~
<br /> the city. .;
<br /> t
<br /> - .
<br /> 2. The dates selected for initial hearin~, and for continuation hearinf;~ if necessa2:' must r ~
<br /> f
<br /> all fall within the time period of ovember 29, 1992 through ecember 2 I 1992 i
<br /> (effectively November 30 through December 21 this year, since both November 29, 1992 I
<br /> ,
<br /> and December 20, 1992fall on aStlIlday), u__ ___ ... -~~~__.u _. .. ~_
<br /> ---.
<br /> The continuation hearing date selected must be at least 5 business days after the initial
<br />." hearing date but no more than 14 business dab after the initial fUblic heari11fj The last
<br /> day that a continuation hearing may be held is ecembcr 20, 199 (effectivel?; ecember
<br /> 21 this year), If a December 21, 1992 date is selected for a continuation earing, the I
<br /> initial hearin~ could be held no later than December 14, 1992. Only one continuation
<br /> hearing date IS allowed. !
<br /> 1
<br /> ~
<br /> 3. Onor before August 20,1992 the county auditor must notify the clerk of each dtywithin
<br /> the COunty of the dates on which the school districts will be holding their public hearings,
<br /> as well as their selectcd dates for continuation hearings if continued hearings become
<br /> necessary. . '
<br /> ,.
<br /> 4. On or before September 15, 1992 the ~overnin$ body of each city must certify to the ,~
<br /> J
<br /> COunty aUditor(s) of the county(ies) in w ich the cIty is located the date that it has selected ~
<br /> ;(
<br /> for its public hearing, as well as a date for a continuation hearing if a continued hearing :s
<br /> "
<br /> becomes necessary. If not certified by this date, the county auditor (or home county i
<br /> auditor in the case of cities lOcated in two or more counties) will assign the hearing date. ~~;
<br /> ;
<br /> The date for the city hearing must not conflict with the county hearing or with the hellring .
<br /> r
<br /> of any school district located within the city. Since the county auditor of each county must j
<br /> :i
<br /> coordinate the hearings held within his or her county to prevent conflicts, it is not /'f
<br /> sufficient for a city located in two Or more counties to notify just the home County auditor.
<br /> .'"
<br /> ~
<br /> 5. All school districts and cities must hold their public hearin~ between November 29 and .'Il
<br /> .~
<br /> December 20, 1992 (effectively November 30 to Decem er 21 this year, . since both .~
<br /> .
<br /> .
<br />e November 29 and December 20 fall on a Sunday, and the public hearing may not be held !
<br /> on a Sunday). . .. . ~
<br /> :.-
<br /> ,-,;;;=
<br /> -I- .....
<br /> . ~ ,,'--
<br /> .'-'<-
<br />
|