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 Porter County, Indiana, that prior to the review of the budgets, tax rates and levies for the year 2009 payable 2010, the Department of Local Government Finance, by its representatives, will conduct a public hearing on said matter, to be held in the Commissioner’s Chambers, Main Floor, Government Building, 155 Indiana Ave., Valparaiso, IN on the dates and times as follows:

Tuesday, February 2, 2010 - 11:30 AM

Duneland School Corporation

East Porter County School Corporation

Boone Township School Corporation

Valparaiso Community School Corporation

Portage Township School Corporation

Union Township School Corporation

Porter Township School Corporation

Boone Township

Center Township

Jackson Township

Liberty Township

Morgan Township

Pine Township

Pleasant Township

Portage Township

Porter Township

Union Township

Washington Township

Westchester Township

Valparaiso Civil City

Valparaiso Redevelopment Commission

Portage Civil City

Portage Redevelopment Commission

Chesterton Civil City

Chesterton Redevelopment Commission

Beverly Shores Civil Town

Kouts Civil Town

Burns Harbor Civil City

Burns Harbor Redevelopment Commission

Dune Acres Civil Town

Hebron Civil Town

Ogden Dunes Civil Town

Pines Civil Town

Porter Civil Town

Porter Redevelopment Commission

Porter County Public Library

Westchester Public Library

West Porter Township Fire Protection District

Porter County Airport Authority

Porter County Solid Waste Management District

White Oak Conservancy District

Valparaiso Lakes Conservancy District

Indian Boundary Conservancy District

Twin Creeks Conservancy District

Damon Run Conservancy District

Nature Works Conservancy District

Porter County Unit

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. To initiate the appeal, the political subdivision shall file a statement with the Department not later than (10) ten 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 by the presiding officer of the legislative body. IC 6-1.1-17-15.

Department of Local

Government Finance

Timothy J. Rusherberg, Commissioner

(January 26, 2010)