MUNSTER | Town leaders might as well have been preaching to the choir when they complained about the lack of a certified budget for 2008.

It's the same refrain that so many municipalities, schools and other government entities have been saying for months: The Indiana Department of Local Government Finance has not certified budgets for 2008 yet governmental units have to submit budgets for next year.

Councilman Mike Mellon called Indiana's budget process "a joke."

"We could pass a budget for a gazillion dollars. It doesn't make any difference. It's going to be certified for whatever the DLGF says," he said.

Add to that the fact the town has not received any (2007 payable '08) property tax dollars, Munster Town Council President Helen Brown said.

The Lake County treasurer's office sent out provisional tax bills last month. Governmental units may see some tax dollars late this month or early December, county officials have said.

Still, Munster's Town Council adopted a 2009 budget of $39.7 million, with a general fund of $7.1 million, almost a mirror image of what was advertised for this year.

Munster Clerk-Treasurer Dave Shafer told the council there are increases in several line items such as energy expenses, health care costs, road salt and labor for town employees. In fact, the council also revised its snow and salt policy and will purchase less salt this winter. Five positions in the Public Works Department, which were vacant because someone quit or retired, will remain unfilled.

Because residents will be able to apply to the Lake County treasurer's office for a one-time application for relief if their home was severely damaged by the September floods, Shafer told the council he estimated the assessed value at 50 percent of the town's value.

"We would normally expect the assessed value to be $1.8 billion, but instead we used a figure of $900 million in round numbers," he said. "What that means is the tax rate will look higher because residents will be able to take advantage of this one-time application.

"Even though the assessed value will go down and the tax rate will go up, we'll get the same amount of tax dollars. Everyone will pay a little bit more to make up for those who were flood damaged."