Ind. Code » Title 5
Indiana Code

Ind. Code § 5-3-1-2.3 (2025)

Validity of notice containing errors or omissions

✓ 2025 Indiana Code: the 2026 session is not included
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     Sec. 2.3. (a) A notice published in accordance with this chapter or any other Indiana statute is valid even though the notice contains errors or omissions, as long as:

(1) a reasonable person would not be misled by the error or omission; and

(2) the notice is in substantial compliance with the time and publication requirements applicable under this chapter or any other Indiana statute under which the notice is published.

     (b) This subsection applies if:

(1) a political subdivision publishes or submits to the department of local government finance's computer gateway a notice concerning a tax rate, tax levy, or budget;

(2) the notice described in subdivision (1) contains an error or omission that causes the notice to inaccurately reflect the tax rate, tax levy, or budget actually proposed or fixed by the political subdivision; and

(3) the difference between the amount of the published or submitted tax rate, tax levy, or budget of the political subdivision and the tax rate, tax levy, or budget actually proposed or fixed by the political subdivision is less than one-tenth of one percent (0.1%).

Notwithstanding any other law, a notice described in this subsection is a valid notice and the department of local government finance shall correct the error or omission.

As added by P.L.1-1990, SEC.50. Amended by P.L.169-2006, SEC.2; P.L.183-2014, SEC.2; P.L.149-2016, SEC.17; P.L.257-2019, SEC.3.

 

Notes of Decisions
Cited in 4 cases, 2001–2014 · leading case: Turner v. Bd. of Aviation Commissioners, 743 N.E.2d 1153 (Ind. Ct. App. 2001).
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Turner v. Bd. of Aviation Commissioners, 743 N.E.2d 1153 (Ind. Ct. App. 2001). · cites it 20× “Ind.Code § 5-3-1-2.3 provides: A notice published in accordance with this chapter or any other Indiana statute is valid even though the notice contains errors or omissions, as long as: (1) a reasonable person would not be misled by the error or omission; and (2) the notice is in…”
In re the Annexation Proposed by Ordinance No. X-01-95, 774 N.E.2d 58 (Ind. Ct. App. 2002). · cites it 2× “” Indiana Code section 5-3-1-2.3 governs the validity of notice containing errors or omissions, and provides that “[a] notice published in accordance with this chapter is valid even though [it] contains errors or omissions, as long as .”
Lewis Oil, Inc. v. Bourbon Mini-Mart, Inc., 16 N.E.3d 1008 (Ind. Ct. App. 2014). · cites it 18× “In a summary judgment reply brief, Lewis Oil argued that the notice was valid pursuant to Indiana Code Section 5-3-1-2.3, which applies to notices published pursuant to statute, because a reasonable person would not be misled by the omission.”
Van Buren Twp. v. Dep't of Local Gov't Fin., 10 N.E.3d 104 (Ind. T.C. 2014). · cites it 2× “Indiana Code § 5-3-1-2.3 provides that a notice "published in accordance with this chapter or any other Indiana statute is valid even though [it] contains errors or omissions, as long as .”
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