IN Code § 20-23-5-8 (2021)
2021 Indiana Code|Title 20. Education|Article 23. Organization of School Corporations|Chapter 5. Community School Corporations: Territory Annexations|20-23-5-8. Annexation Procedure

Sec. 8. An annexation may be effected by any school corporation as follows:(1) The acquiring and the losing school corporations shall each adopt a substantially identical annexation resolution. The resolution must contain the following items:(A) The name of the acquiring school corporation, which may differ from the name of the acquiring corporation at the time of the adoption of the resolution, after the effective date.(B) A description of the annexed territory. The description:(i) must, to the greatest extent reasonably possible, be by streets and other boundaries known by common names; and(ii) does not have to be by legal description unless the additional description is necessary to identify the annexed territory.A notice is not defective if there is a good faith compliance with this section and if the area designated may be ascertained with reasonable certainty by persons skilled in the area of real estate description.(C) The time the annexation takes place.(D) Any terms and conditions facilitating education of students in the:(i) annexed territory;(ii) losing school corporation; or(iii) acquiring school corporation.The terms may provide for the continued attendance by students in the annexed territory at schools in the losing school corporation for specified periods after annexation on a transfer basis. If students will continue attendance in schools in the losing school corporation, transfer tuition for the students shall be paid by the acquiring school corporation to the losing school corporation:(i) using the method; and(ii) at the rates;provided by the Indiana statutes governing the computation and payment of transfer tuition costs.(E) Disposition of assets and liabilities of the losing school corporation to the acquiring school corporation.(F) Allocation between the acquiring and losing school corporations of subsequently collected school taxes levied on property in the annexed territory.(G) The amount, if any, to be paid by the acquiring school corporation to the losing school corporation on account of property received from the losing school corporation.(H) Dispositions, allocations, and amounts transferred under this subsection must be equitable.(2) After the adoption of the resolution, notice shall be given by publication in both the acquiring school corporation and the losing school corporation setting out:(A) the text of the resolution; and(B) a statement that the resolution has been adopted and that a right of remonstrance exists as provided in this chapter.(3) It is not necessary to set out the remonstrance provisions of this chapter. A general reference to a right of remonstrance with a reference to this chapter is sufficient.(4) The annexation takes effect:(A) within thirty (30) days after publication; or(B) at the time provided in the resolution;whichever is later, unless within the period during which a remonstrance may be filed a remonstrance is filed in the circuit or superior court of the county where the annexed territory or any part of the annexed territory is located, by registered voters residing in the losing school corporation at least equal in number to the greater of ten percent (10%) of the number of registered voters residing in the losing school corporation or fifty-one percent (51%) of the number of registered voters residing in the annexed territory.[Pre-2005 Elementary and Secondary Education Recodification Citation: 20-4-4-3.]As added by P.L.1-2005, SEC.7. Amended by P.L.2-2014, SEC.82.