reglab/statecodes huggingface dataset:
2023 Indiana Code › Title 20. Education › Article 46. Levies Other Than General Fund Levies › Chapter 1. Referendum Tax Levy › 20-46-1-16. Qualified Voters

Sec. 16. (a) The individuals entitled to vote in the referendum are all of the registered voters resident in the appellant school corporation.
(b) An individual who changes residence from a location within a school corporation to a location outside of the school corporation less than thirty (30) days before an election under this chapter may not vote on the public question.
[Pre-2006 Recodification Citation: 6-1.1-19-4.5(c) part.]
As added by P.L.2-2006, SEC.169. Amended by P.L.109-2021, SEC.76.
2023 Indiana Code › Title 20. Education › Article 46. Levies Other Than General Fund Levies › Chapter 1. Referendum Tax Levy › 20-46-1-17. Conduct of Election

Sec. 17. Each precinct election board shall count the affirmative votes and the negative votes cast in the referendum and shall certify those two (2) totals to the county election board of each county in which the referendum is held. The circuit court clerk of each county shall, immediately after the votes cast in the referendum have been counted, certify the results of the referendum to the department of local government finance. If a majority of the individuals who voted in the referendum voted "yes" on the referendum question:
(1) the department of local government finance shall promptly notify the school corporation that the school corporation is authorized to collect, for the calendar year that next follows the calendar year in which the referendum is held, a levy not greater than the amount approved in the referendum;
(2) the levy may be imposed for the number of calendar years approved by the voters following the referendum for the school corporation in which the referendum is held; and
(3) the school corporation shall establish a fund under IC 20-40-3-1.
[Pre-2006 Recodification Citation: 6-1.1-19-4.5(c) part.]
As added by P.L.2-2006, SEC.169. Amended by P.L.146-2008, SEC.501; P.L.198-2011, SEC.8.
2023 Indiana Code › Title 20. Education › Article 46. Levies Other Than General Fund Levies › Chapter 1. Referendum Tax Levy › 20-46-1-18. Levy; Additional to Other Levies

Sec. 18. A school corporation's levy may not be considered in the determination of the school corporation's or a charter school's (excluding a virtual charter school) state tuition support distribution under IC 20-43 or the determination of any other property tax levy imposed by the school corporation.
[Pre-2006 Recodification Citation: 6-1.1-19-4.5(c) part.]
As added by P.L.2-2006, SEC.169. Amended by P.L.146-2008, SEC.502; P.L.1-2009, SEC.126; P.L.154-2020, SEC.44.
2023 Indiana Code › Title 20. Education › Article 46. Levies Other Than General Fund Levies › Chapter 1. Referendum Tax Levy › 20-46-1-19. Rejection by Voters; Waiting Period for New Referendum

Sec. 19. (a) If a majority of the persons who voted in the referendum did not vote "yes" on the referendum question:
(1) the school corporation may not make any levy for its operating referendum tax levy fund; and
(2) another referendum under this section may not be held earlier than:
(A) except as provided in clause (B), seven hundred (700) days after the date of the referendum; or
(B) three hundred fifty (350) days after the date of the referendum, if a petition that meets the requirements of subsection (b) is submitted to the county auditor.
(b) If a majority of the persons who voted in the referendum did not vote "yes" on the referendum question, a petition may be submitted to the county auditor to request that the limit under subsection (a)(2)(B) apply to the holding of a subsequent referendum by the school corporation. If such a petition is submitted to the county auditor and is signed by the lesser of:
(1) five hundred (500) persons who are either owners of property within the school corporation or registered voters residing within the school corporation; or
(2) five percent (5%) of the registered voters residing within the political subdivision;
the limit under subsection (a)(2)(B) applies to the holding of a second referendum by the school corporation, and the limit under subsection (a)(2)(A) does not apply to the holding of a second referendum by the school corporation.
[Pre-2006 Recodification Citation: 6-1.1-19-4.5(c) part.]
As added by P.L.2-2006, SEC.169. Amended by P.L.146-2008, SEC.503; P.L.155-2014, SEC.5; P.L.246-2017, SEC.9; P.L.244-2017, SEC.99; P.L.140-2018, SEC.19.
2023 Indiana Code › Title 20. Education › Article 46. Levies Other Than General Fund Levies › Chapter 1. Referendum Tax Levy › 20-46-1-19.5. Limitations on Successive Referenda

Sec. 19.5. (a) Subject to section 8(d) of this chapter, if a referendum is approved by the voters in a school corporation under this chapter in a calendar year, another referendum may not be placed on the ballot in the school corporation under this chapter in the following calendar year.
(b) Notwithstanding any other provision of this chapter and in addition to the restriction specified in subsection (a), if a school corporation imposes in a calendar year a referendum levy approved in a referendum under this chapter, the school corporation may not simultaneously impose in that calendar year more than one (1) additional referendum levy approved in a subsequent referendum under this chapter.
As added by P.L.198-2011, SEC.9. Amended by P.L.272-2019, SEC.11; P.L.189-2023, SEC.33.
2023 Indiana Code › Title 20. Education › Article 46. Levies Other Than General Fund Levies › Chapter 1. Referendum Tax Levy › 20-46-1-21. Referendum Revenue; Application; County Auditor Distribution Determination; Eligibility; Distribution Amount

Sec. 21. (a) This section applies to revenue received from a resolution that is approved by the governing body to impose a referendum levy under section 8 or 8.5 of this chapter after May 10, 2023, for a school corporation located in:
(1) Lake County;
(2) Marion County;
(3) St. Joseph County; or
(4) Vanderburgh County.
(b) The county auditor in which the school corporation is located shall distribute an amount under subsection (d) to each charter school, excluding virtual charter schools or adult high schools, that a student who resides within the attendance area of the school corporation attends if the charter school elects to participate in the referendum under section 8(i) of this chapter. The department shall provide the county auditor with data and information necessary for the county auditor to determine:
(1) which charter schools are eligible to receive a distribution under this section; and
(2) the number of students who reside within the attendance area of the school corporation who are included in the ADM for each charter school, excluding virtual charter schools or adult high schools, described in subdivision (1).
(c) The following schools are not eligible to receive a distribution under this section:
(1) A virtual charter school.
(2) An adult high school.
(d) For the purposes of the calculations made in this subsection, each eligible school that has entered into an agreement with a school corporation to participate as a participating innovation network charter school under IC 20-25.7-5 is considered to have an ADM that is separate from the school corporation. The amount that the county auditor shall distribute to a charter school, excluding virtual charter schools or adult high schools, under this section is the amount determined in the last STEP of the following STEPS:
STEP ONE: Determine, for each charter school, excluding virtual charter schools or adult high schools, that is eligible to receive a distribution under this section, the number of students who reside within the attendance area of the school corporation who are currently included in the ADM of the charter school.
STEP TWO: Determine the sum of:
(A) the current ADM count for the school corporation; plus
(B) total number of all students who reside within the attendance area of the school corporation who are currently included in the ADM of a charter school, excluding virtual charter schools or adult high schools.
STEP THREE: Determine the result of:
(A) the STEP ONE amount; divided by
(B) the STEP TWO amount.
STEP FOUR: Determine the result of:
(A) the STEP THREE amount; multiplied by
(B) the amount collected by the county auditor during the most recent installment period.
As added by P.L.189-2023, SEC.34.
2023 Indiana Code › Title 20. Education › Article 46. Levies Other Than General Fund Levies › Chapter 2. Repealed

[Pre-2006 Recodification Citations:
20-46-2-1New20-46-2-2New20-46-2-3formerly 21-2-17-2 part20-46-2-4formerly 21-2-17-2 part.]
Repealed by P.L.146-2008, SEC.809.
2023 Indiana Code › Title 20. Education › Article 46. Levies Other Than General Fund Levies › Chapter 3. Repealed

[Pre-2006 Recodification Citations:
20-46-3-1formerly 6-1.1-19-10(a)20-46-3-2New20-46-3-3New20-46-3-4formerly 6-1.1-19-10(b)20-46-3-5formerly 6-1.1-19-10(c)20-46-3-6formerly 6-1.1-19-10(d)20-46-3-7formerly 6-1.1-19-10(e)20-46-3-8formerly 6-1.1-19-10(f)20-46-3-9formerly 6-1.1-19-10(g) part.]
Repealed by P.L.88-2018, SEC.3.
2023 Indiana Code › Title 20. Education › Article 46. Levies Other Than General Fund Levies › Chapter 4. Repealed

[2006 Recodification Citations:
20-46-4-1New20-46-4-2New20-46-4-3formerly 21-2-11.5-3(d) part20-46-4-4New20-46-4-5formerly 21-2-11.5-3(a)20-46-4-6formerly 21-2-11.5-3(b)20-46-4-7formerly 21-2-11.5-3(f)20-46-4-8formerly 21-2-11.5-3(c) part20-46-4-9formerly 21-2-11.5-3(d) part20-46-4-10formerly 6-1.1-19-5.4.]
Repealed by P.L.244-2017, SEC.101.
2023 Indiana Code › Title 20. Education › Article 46. Levies Other Than General Fund Levies › Chapter 5. Repealed

[2006 Recodification Citations:
20-46-5-1New20-46-5-2New20-46-5-3New20-46-5-4formerly 21-2-11.5-3(e)20-46-5-5formerly 21-2-11.5-3(f) part20-46-5-6formerly 21-2-11.5-3.1(a)20-46-5-7formerly 21-2-11.5-3.1(b)20-46-5-8formerly 21-2-11.5-3.1(c)20-46-5-9formerly 21-2-11.5-3.1(d)20-46-5-10formerly 21-2-11.5-3.1(f)20-46-5-11formerly 21-2-11.5-3.1(g).]
Repealed by P.L.244-2017, SEC.102.
2023 Indiana Code › Title 20. Education › Article 46. Levies Other Than General Fund Levies › Chapter 6. Repealed

[2006 Recodification Citations:
20-46-6-1New20-46-6-2New20-46-6-3New20-46-6-4New20-46-6-5formerly 21-2-15-11(a)20-46-6-6formerly 21-2-15-11(e)20-46-6-7New20-46-6-8formerly 21-2-15-5(a)20-46-6-9formerly 21-2-15-5(b)20-46-6-10formerly 21-2-15-5(c)20-46-6-11formerly 21-2-15-5(d)20-46-6-12formerly 21-2-15-6(a)20-46-6-13formerly 21-2-15-6(b)20-46-6-14formerly 21-2-15-720-46-6-15formerly 21-2-15-8(a)20-46-6-16formerly 21-2-15-8(b)20-46-6-17formerly subsection (a) formerly 21-2-15-10(a); subsection (b) formerly 21-2-15-5(e)20-46-6-18formerly 21-2-15-10(b)20-46-6-19formerly 21-2-15-10(c)20-46-6-20formerly 21-2-15-10(d).]
Repealed by P.L.244-2017, SEC.103.
2023 Indiana Code › Title 20. Education › Article 46. Levies Other Than General Fund Levies › Chapter 7. Debt Service Levy › 20-46-7-1. "Fund"

Sec. 1. As used in this chapter, "fund" refers to the debt service fund.
[2006 Recodification Citation: New.]
As added by P.L.2-2006, SEC.169.
2023 Indiana Code › Title 20. Education › Article 46. Levies Other Than General Fund Levies › Chapter 7. Debt Service Levy › 20-46-7-2. "Levy"

Sec. 2. As used in this chapter, "levy" refers to a levy imposed under this chapter.
[2006 Recodification Citation: New.]
As added by P.L.2-2006, SEC.169.
2023 Indiana Code › Title 20. Education › Article 46. Levies Other Than General Fund Levies › Chapter 7. Debt Service Levy › 20-46-7-3. "Obligation"

Sec. 3. As used in this chapter, "obligation" refers to any obligation that is permitted or required by law to be paid from the fund under IC 20-40-9 or another law.
[2006 Recodification Citation: New.]
As added by P.L.2-2006, SEC.169.
2023 Indiana Code › Title 20. Education › Article 46. Levies Other Than General Fund Levies › Chapter 7. Debt Service Levy › 20-46-7-4. Duty; Levy

Sec. 4. (a) The governing body of each school corporation shall establish a levy in every calendar year sufficient to pay all obligations.
(b) This subsection applies to a school corporation that consolidates under IC 20-23-6-12.5. The governing body shall establish a levy for each subunit (as defined in IC 20-23-6-0.5) in each calendar year sufficient to pay the debts and obligations that the particular subunit incurred before consolidating with one (1) or more school corporations under IC 20-23-6-12.5.
[Pre-2006 Recodification Citation: 21-2-4-3 part.]
As added by P.L.2-2006, SEC.169. Amended by P.L.169-2017, SEC.9.
2023 Indiana Code › Title 20. Education › Article 46. Levies Other Than General Fund Levies › Chapter 7. Debt Service Levy › 20-46-7-5. Conditions; Levy in Excess of Advertised Levy

Sec. 5. If the advertised levy is insufficient to produce revenue to meet all obligations for any calendar year, the department of local government finance may establish a levy greater than advertised if necessary to meet the school corporation's obligations.
[Pre-2006 Recodification Citation: 21-2-4-3 part.]
As added by P.L.2-2006, SEC.169.
2023 Indiana Code › Title 20. Education › Article 46. Levies Other Than General Fund Levies › Chapter 7. Debt Service Levy › 20-46-7-6. Levy; Advance From State

Sec. 6. An amount equal to deductions made or to be made in the current year for the payment of principal and interest on an advancement from any state fund (including the common school fund and the veterans memorial school construction fund) may be included in a levy and appropriated and paid to the operations fund.
[Pre-2006 Recodification Citation: 21-2-4-5 part.]
As added by P.L.2-2006, SEC.169. Amended by P.L.238-2019, SEC.19.
2023 Indiana Code › Title 20. Education › Article 46. Levies Other Than General Fund Levies › Chapter 7. Debt Service Levy › 20-46-7-7. Levy; Advance; Common School Fund

Sec. 7. A school corporation receiving an advancement:
(1) under IC 20-49-2 may annually levy a tax for the fund as provided in IC 20-49-2-16;
(2) for a school building construction program may annually levy a tax for the fund as provided in IC 20-49-4-21;
(3) for an educational technology program may annually levy a tax for the fund as provided in IC 20-49-4-22; or
(4) under IC 20-49-10 may annually levy a tax for the fund as provided in IC 20-49-10-10.
[2006 Recodification Citation: New.]
As added by P.L.2-2006, SEC.169. Amended by P.L.211-2018(ss), SEC.11.
2023 Indiana Code › Title 20. Education › Article 46. Levies Other Than General Fund Levies › Chapter 7. Debt Service Levy › 20-46-7-8. School Bus Purchases or Leases; Exemptions From Restrictions

Sec. 8. (a) This section does not apply to the following:
(1) Bonds or lease rental agreements for which a school corporation:
(A) after June 30, 2008, makes a preliminary determination as described in IC 6-1.1-20-3.1 or IC 6-1.1-20-3.5 or a decision as described in IC 6-1.1-20-5; or
(B) in the case of bonds or lease rental agreements not subject to IC 6-1.1-20-3.1, IC 6-1.1-20-3.5, or IC 6-1.1-20-5, adopts a resolution or ordinance authorizing the bonds or lease rental agreement after June 30, 2008.
(2) Repayment from the debt service fund of loans made after June 30, 2008, for the purchase of school buses under IC 20-27-4-5.
(b) A school corporation must file a petition requesting approval from the department of local government finance to:
(1) incur bond indebtedness;
(2) enter into a lease rental agreement; or
(3) repay from the debt service fund loans made for the purchase of school buses under IC 20-27-4-5;
not later than twenty-four (24) months after the first date of publication of notice of a preliminary determination under IC 6-1.1-20-3.1(b)(2), unless the school corporation demonstrates that a longer period is reasonable in light of the school corporation's facts and circumstances.
(c) A school corporation must obtain approval from the department of local government finance before the school corporation may:
(1) incur the indebtedness;
(2) enter into the lease agreement; or
(3) repay the school bus purchase loan.
(d) This restriction does not apply to property taxes that a school corporation levies to pay or fund bond or lease rental indebtedness created or incurred before July 1, 1974. In addition, this restriction does not apply to a lease agreement or a purchase agreement entered into between a school corporation and the Indiana bond bank for the lease or purchase of a school bus under IC 5-1.5-4-1(a)(5), if the lease agreement or purchase agreement conforms with the school corporation's school bus replacement plan.
(e) This section does not apply to school bus purchase loans made by a school corporation that will be repaid solely from the operations fund of the school corporation.
[Pre-2006 Recodification Citations: subsections (a), (b), (c) formerly 6-1.1-19-8(a); subsection (d) formerly 6-1.1-19-8(e).]
As added by P.L.2-2006, SEC.169. Amended by P.L.192-2006, SEC.11; P.L.224-2007, SEC.116; P.L.146-2008, SEC.509; P.L.246-2017, SEC.10; P.L.244-2017, SEC.104; P.L.140-2018, SEC.21.
2023 Indiana Code › Title 20. Education › Article 46. Levies Other Than General Fund Levies › Chapter 7. Debt Service Levy › 20-46-7-8.5. Review and Approval by Department of Local Government Finance Not Required for Certain Bonds, Leases, or Other Obligations

Sec. 8.5. (a) Notwithstanding any other provision, review by the department of local government finance and approval by the department of local government finance are not required before a school corporation may issue or enter into bonds, a lease, or any other obligation, if the school corporation:
(1) after June 30, 2008, makes a preliminary determination as described in IC 6-1.1-20-3.1 or IC 6-1.1-20-3.5 or a decision as described in IC 6-1.1-20-5; or
(2) in the case of bonds, leases, or other obligations not subject to IC 6-1.1-20-3.1, IC 6-1.1-20-3.5, or IC 6-1.1-20-5, adopts a resolution or ordinance authorizing the bonds, lease rental agreement, or other obligations after June 30, 2008.
(b) A school corporation is not required to obtain the approval of the department of local government finance before the school corporation may repay from the debt service fund any loans made after June 30, 2008, for the purchase of school buses under IC 20-27-4-5.
(c) This subsection applies after June 30, 2008. Notwithstanding any other provision, review by the department of local government finance and approval by the department of local government finance are not required before a school corporation may construct, alter, or repair a capital project.
As added by P.L.146-2008, SEC.510.
2023 Indiana Code › Title 20. Education › Article 46. Levies Other Than General Fund Levies › Chapter 7. Debt Service Levy › 20-46-7-9. Review by Department of Local Government Finance

Sec. 9. (a) This section applies only to an obligation subject to section 8 of this chapter. This section does not apply to bonded indebtedness or lease rental agreements for which a school corporation:
(1) after June 30, 2008, makes a preliminary determination as described in IC 6-1.1-20-3.1 or IC 6-1.1-20-3.5 or a decision as described in IC 6-1.1-20-5; or
(2) in the case of bonds or lease rental agreements not subject to IC 6-1.1-20-3.1, IC 6-1.1-20-3.5, or IC 6-1.1-20-5, adopts a resolution or ordinance authorizing the bonds or lease rental agreement after June 30, 2008.
(b) The department of local government finance may:
(1) approve;
(2) disapprove; or
(3) modify then approve;
a school corporation's proposed lease rental agreement, bond issue, or school bus purchase loan. Before the department of local government finance approves or disapproves a proposed lease rental agreement, bond issue, or school bus purchase loan, the department of local government finance may seek the recommendation of the tax control board.
(c) The department of local government finance shall render a decision not more than three (3) months after the date the department of local government finance receives a request for approval under section 8 of this chapter. However, the department of local government finance may extend this three (3) month period by an additional three (3) months if, at least ten (10) days before the end of the original three (3) month period, the department of local government finance sends notice of the extension to the executive officer of the school corporation.
[Pre-2006 Recodification Citations: subsections (a), (b) formerly 6-1.1-19-8(b); subsection (c) formerly 6-1.1-19-8(c) part.]
As added by P.L.2-2006, SEC.169. Amended by P.L.224-2007, SEC.117; P.L.146-2008, SEC.511.
2023 Indiana Code › Title 20. Education › Article 46. Levies Other Than General Fund Levies › Chapter 7. Debt Service Levy › 20-46-7-10. Approval; Required Study of Classroom Space

Sec. 10. (a) This section applies only to an obligation described in section 8 of this chapter. This section does not apply to bonded indebtedness or lease rental agreements for which the school corporation:
(1) after June 30, 2008, makes a preliminary determination as described in IC 6-1.1-20-3.1 or IC 6-1.1-20-3.5 or a decision as described in IC 6-1.1-20-5; or
(2) in the case of bonds or lease rental agreements not subject to IC 6-1.1-20-3.1, IC 6-1.1-20-3.5, or IC 6-1.1-20-5, adopts a resolution or ordinance authorizing the bonds or lease rental agreement after June 30, 2008.
(b) The department of local government finance may not approve a school corporation's proposed lease rental agreement or bond issue to finance the construction of additional classrooms unless the school corporation first:
(1) establishes that additional classroom space is necessary; and
(2) conducts a feasibility study, holds public hearings, and hears public testimony on using a twelve (12) month school term (instead of the nine (9) month school term (as defined in IC 20-30-2-7)) rather than expanding classroom space.
(c) A taxpayer may petition for judicial review of the final determination of the department of local government finance under this section. The petition must be filed in the tax court not more than thirty (30) days after the department of local government finance enters its order under this section.
[Pre-2006 Recodification Citations: subsections (a), (b) formerly 6-1.1-19-8(d); subsection (c) formerly 6-1.1-19-8(f).]
As added by P.L.2-2006, SEC.169. Amended by P.L.224-2007, SEC.118; P.L.146-2008, SEC.512.
2023 Indiana Code › Title 20. Education › Article 46. Levies Other Than General Fund Levies › Chapter 7. Debt Service Levy › 20-46-7-11. Approval; Factors Considered; No Authority to Review or Approve Financing

Sec. 11. (a) The department of local government finance in determining whether to approve or disapprove a school building construction project shall consider the following factors:
(1) The current and proposed square footage of school building space per student.
(2) Enrollment patterns within the school corporation.
(3) The age and condition of the current school facilities.
(4) The cost per square foot of the school building construction project.
(5) The effect that completion of the school building construction project would have on the school corporation's tax rate.
(6) Any other pertinent matter.
(b) The authority of the department of local government finance to determine whether to approve or disapprove a school building construction project does not after June 30, 2008, include the authority to review or approve the financing of the school building construction project.
[Pre-2006 Recodification Citation: 6-1.1-19-4.2.]
As added by P.L.2-2006, SEC.169. Amended by P.L.146-2008, SEC.513; P.L.182-2009(ss), SEC.358.
2023 Indiana Code › Title 20. Education › Article 46. Levies Other Than General Fund Levies › Chapter 7. Debt Service Levy › 20-46-7-12. Maximum Term of Bonds

Sec. 12. (a) Except as provided by IC 5-1-14-10 and subsection (c), the maximum term or repayment period for bonds issued by a school corporation for a school building construction project may not exceed twenty (20) years after the date of the issuance of the bonds.
(b) If a school corporation is an eligible school corporation under IC 5-1-5-2.5, the school corporation may extend the repayment period beyond the maximum repayment period that applied to the bond, loan, or lease at the time the obligation was incurred as provided by IC 5-1-5-2.5.
(c) Except as provided by IC 5-1-14-10, the maximum term or repayment period for bonds issued by a school corporation for a school building construction project and to repay loans made or guaranteed by a federal agency may not exceed forty (40) years after the date of the issuance of the bonds.
[Pre-2006 Recodification Citation: 6-1.1-19-4.6.]
As added by P.L.2-2006, SEC.169. Amended by P.L.146-2008, SEC.514; P.L.229-2011, SEC.220; P.L.159-2020, SEC.63.
2023 Indiana Code › Title 20. Education › Article 46. Levies Other Than General Fund Levies › Chapter 7. Debt Service Levy › 20-46-7-13. Annual Review

Sec. 13. The department of local government finance shall annually conduct the review of debt service obligations (as defined in IC 20-48-1-11) required in IC 20-48-1-11.
[2006 Recodification Citation: New.]
As added by P.L.2-2006, SEC.169.
2023 Indiana Code › Title 20. Education › Article 46. Levies Other Than General Fund Levies › Chapter 7. Debt Service Levy › 20-46-7-14. Payments Toward Principal Required on at Least Annual Basis

Sec. 14. After May 15, 2007, the department of local government finance may not approve under section 9 of this chapter a school corporation's proposed:
(1) bond issue that does not provide for payments toward the principal of the bonds on at least an annual basis in the amount determined under the rules or guidelines adopted by the department of local government finance;
(2) lease rental agreement that does not provide for repayments toward the present asset value of the lease at its inception on at least an annual basis in the amount determined under the rules or guidelines adopted by the department of local government finance; or
(3) debt service fund loan to purchase school buses that does not provide for payments toward the principal of the loan on at least an annual basis in the amount determined under the rules or guidelines adopted by the department of local government finance.
As added by P.L.224-2007, SEC.119.
2023 Indiana Code › Title 20. Education › Article 46. Levies Other Than General Fund Levies › Chapter 7. Debt Service Levy › 20-46-7-15. Use of Savings Resulting From Refunding Bonds

Sec. 15. (a) As used in this section, "debt service fund" includes the separate debt service fund for the payment of debt service on bonds used to implement solutions to a contractual retirement or severance liability.
(b) As used in this section, "eligible school corporation" has the meaning set forth in IC 5-1-5-2.5.
(c) As used in this section, "increment" refers to the annual increment computed under IC 5-1-5-2.5 with respect to bonds issued to retire or otherwise refund other bonds for each year that the bonds that are being retired or refunded would have been outstanding.
(d) A school corporation may make a request to continue to impose a debt service fund levy in the amount that the school corporation would have been able to impose to pay debt service on bonds that were retired or refunded by the issuance of refunding bonds. A school corporation must include in its request a copy of the ordinance adopted under IC 5-1-5-2.5.
(e) The department of local government finance shall grant the school corporation permission to continue to impose such a debt service fund levy if the department finds that the school corporation qualifies to issue refunding bonds under IC 5-1-5-2.5.
(f) An eligible school corporation that is granted permission to impose a debt service fund levy as described in this section may transfer the lesser of the amount of credits granted under IC 6-1.1-20.6 against the school corporation's combined levy for all the school corporation's funds or the amount of the increment from the debt service fund to the operations fund.
As added by P.L.229-2011, SEC.221. Amended by P.L.244-2017, SEC.105.
2023 Indiana Code › Title 20. Education › Article 46. Levies Other Than General Fund Levies › Chapter 8. School Corporation Operations Fund Property Tax Levy › 20-46-8-2. Property Tax Levies Replaced

Sec. 2. A school corporation's property tax levy imposed under this chapter for its operations fund replaces the authority of the school corporation to impose property taxes under the following property tax levy provisions:
(1) The school transportation fund levy (IC 20-46-4) (repealed).
(2) The school bus replacement fund levy (IC 20-46-5) (repealed).
(3) The capital projects fund levy (IC 20-46-6) (repealed).
(4) The levy under IC 36-10-13 (before January 1, 2019) to provide funding for an art association or a historical society.
(5) The levy under IC 36-10-14 (before January 1, 2019) to provide funding for a public playground.
As added by P.L.244-2017, SEC.106.
2023 Indiana Code › Title 20. Education › Article 46. Levies Other Than General Fund Levies › Chapter 8. School Corporation Operations Fund Property Tax Levy › 20-46-8-3. Transportation Levy Component; Levy Appeal

Sec. 3. A school corporation may appeal to the department of local government finance under IC 6-1.1-19 to increase the school corporation's maximum permissible operations fund levy. The appeal must be filed with the department of local government finance before October 20 of the year before the increase is proposed to take effect. To be granted an increase by the department of local government finance, the school corporation must establish that the increase is necessary because of either or both of the following:
(1) A cost increase of at least ten percent (10%) over the preceding year for at least one (1) of the following:
(A) A fuel expense increase.
(B) A cost increase due to an increase in the number of students enrolled in the school corporation who need transportation or an increase in the mileage traveled by the school corporation's buses compared with the previous year.
(C) A cost increase due to an increase in the number of students enrolled in special education who need transportation or an increase in the mileage traveled by the school corporation's buses due to students enrolled in special education as compared with the previous year.
(D) Increased transportation operating costs due to compliance with a court ordered desegregation plan.
(E) A cost increase due to the closure of a school building within the school corporation that results in a significant increase in the distances that students must be transported to attend another school building.
(F) A cost increase due to restructuring or redesigning transportation services due to a need for additional, expanded, consolidated, or modified routes.
(G) A labor cost increase due to a labor shortage affecting the school corporation's ability to hire qualified transportation employees.
To obtain the increase, the school corporation must establish that it will be unable to provide transportation services without an increase.
(2) A cost increase associated with the school corporation's bus replacement plan adopted or amended under IC 20-40-18-9 (after December 31, 2018). To obtain the increase, the school corporation must show that the school corporation must incur reasonable and necessary expenses to acquire additional buses under the plan.
The department of local government finance may grant a levy increase that is less than the increase requested by the school corporation. If the department of local government finance determines that a permanent increase in the maximum permissible levy is necessary, the increase granted under this section shall be added to the school corporation's maximum permissible operations fund levy as provided in section 1 of this chapter.
As added by P.L.244-2017, SEC.106. Amended by P.L.140-2018, SEC.23; P.L.159-2020, SEC.65.
2023 Indiana Code › Title 20. Education › Article 46. Levies Other Than General Fund Levies › Chapter 8. School Corporation Operations Fund Property Tax Levy › 20-46-8-4. Repealed

As added by P.L.244-2017, SEC.106. Amended by P.L.140-2018, SEC.24. Repealed by P.L.159-2020, SEC.66.
2023 Indiana Code › Title 20. Education › Article 46. Levies Other Than General Fund Levies › Chapter 8. School Corporation Operations Fund Property Tax Levy › 20-46-8-11. Applicability of Chapter to Certain School Corporations; Levy

Sec. 11. (a) This chapter does not apply to a qualified school corporation until the expiration of IC 20-45-8 under IC 20-45-8-29(a).
(b) As used in this section, "qualified school corporation" has the meaning set forth in IC 20-45-9-2.
(c) The property tax levy limits imposed by section 1 of this chapter do not apply to property taxes imposed by a qualified school corporation under IC 20-45-9.
(d) For the purpose of computing the maximum permissible operations fund property tax levy imposed on a qualified school corporation by section 1 of this chapter, the qualified school corporation's maximum permissible operations fund levy for a particular year does not include that part of the levy described in subsection (c).
As added by P.L.236-2023, SEC.155.
2023 Indiana Code › Title 20. Education › Article 46. Levies Other Than General Fund Levies › Chapter 9. School Safety Referendum Tax Levy › 20-46-9-1. "Fund"

Sec. 1. As used in this chapter, "fund" refers to a school safety referendum tax levy fund established by the governing body of a school corporation under IC 20-40-20-4.
As added by P.L.272-2019, SEC.12.
2023 Indiana Code › Title 20. Education › Article 46. Levies Other Than General Fund Levies › Chapter 9. School Safety Referendum Tax Levy › 20-46-9-4. "Resolution to Extend a Referendum Levy"

Sec. 4. As used in this chapter, "resolution to extend a referendum levy" refers to a resolution adopted under sections 6 and 7 of this chapter to place a referendum on the ballot requesting authority to continue imposing a tax rate, which is the same as or lower than the tax rate previously approved by the voters of the school corporation.
As added by P.L.272-2019, SEC.12.
2023 Indiana Code › Title 20. Education › Article 46. Levies Other Than General Fund Levies › Chapter 9. School Safety Referendum Tax Levy › 20-46-9-5. Power; Levy

Sec. 5. A school corporation may impose a school safety referendum tax levy for the school corporation's fund in the amount allowed under sections 6 through 19 of this chapter, but the amount may not exceed ten cents ($0.10) on each one hundred dollars ($100) of assessed valuation.
As added by P.L.272-2019, SEC.12.
2023 Indiana Code › Title 20. Education › Article 46. Levies Other Than General Fund Levies › Chapter 9. School Safety Referendum Tax Levy › 20-46-9-7. Resolution to Extend a Referendum Levy; Adoption and Approval Deadline; Projected Charter School Distributions

Sec. 7. (a) A resolution to extend a referendum levy must be:
(1) adopted by the governing body of a school corporation; and
(2) approved in a referendum under this chapter;
before December 31 of the final calendar year in which the school corporation's previously approved referendum levy is imposed under this chapter.
(b) For a resolution adopted under this section after May 10, 2023, for a county described in section 22(a) of this chapter, the resolution must include the projected charter school distributions described in section 6(d) of this chapter and indicate the distributions to applicable charter schools in accordance with section 22 of this chapter.
As added by P.L.272-2019, SEC.12. Amended by P.L.189-2023, SEC.36.
2023 Indiana Code › Title 20. Education › Article 46. Levies Other Than General Fund Levies › Chapter 9. School Safety Referendum Tax Levy › 20-46-9-8. Referendum

Sec. 8. A referendum levy under this chapter may be put into effect only if a majority of the individuals who vote in a referendum that is conducted in accordance with this section and sections 9 through 19 of this chapter approve the school corporation's making a levy for the ensuing calendar year.
As added by P.L.272-2019, SEC.12.
2023 Indiana Code › Title 20. Education › Article 46. Levies Other Than General Fund Levies › Chapter 9. School Safety Referendum Tax Levy › 20-46-9-11. Distribution of Levy Approved in Referendum

Sec. 11. The county auditor shall distribute proceeds collected from an allocation area (as defined in IC 6-1.1-21.2-3) that are attributable to property taxes imposed after being approved by the voters in a referendum to the school corporation for which the referendum was conducted. The amount to be distributed to the school corporation shall be treated as part of the referendum levy for purposes of setting the school corporation's tax rates.
As added by P.L.272-2019, SEC.12.
2023 Indiana Code › Title 20. Education › Article 46. Levies Other Than General Fund Levies › Chapter 9. School Safety Referendum Tax Levy › 20-46-9-12. Maximum Term of Levy

Sec. 12. The voters in a referendum may not approve a levy that is imposed for more than eight (8) years. However, a levy may be reimposed or extended under this chapter.
As added by P.L.272-2019, SEC.12.
2023 Indiana Code › Title 20. Education › Article 46. Levies Other Than General Fund Levies › Chapter 9. School Safety Referendum Tax Levy › 20-46-9-13. Circuit Court Clerk Duties

Sec. 13. Each circuit court clerk shall, upon receiving the question certified by the governing body of a school corporation under this chapter, call a meeting of the county election board to make arrangements for the referendum.
As added by P.L.272-2019, SEC.12.
2023 Indiana Code › Title 20. Education › Article 46. Levies Other Than General Fund Levies › Chapter 9. School Safety Referendum Tax Levy › 20-46-9-14. Date of Referendum

Sec. 14. (a) The referendum shall be held in the next primary election, general election, or municipal election in which all the registered voters who are residents of the school corporation are entitled to vote after certification of the question under IC 3-10-9-3. The certification of the question must occur not later than noon:
(1) seventy-four (74) days before a primary election if the question is to be placed on the primary or municipal primary election ballot; or
(2) August 1 if the question is to be placed on the general or municipal election ballot.
(b) However, if a primary election, general election, or municipal election will not be held during the first year in which the public question is eligible to be placed on the ballot under this chapter and if the school corporation requests the public question to be placed on the ballot at a special election, the public question shall be placed on the ballot at a special election to be held on the first Tuesday after the first Monday in May or November of the year. The certification must occur not later than noon:
(1) seventy-four (74) days before a special election to be held in May (if the special election is to be held in May); or
(2) August 1 (if the special election is to be held in November).
(c) If the referendum is not conducted at a primary election, general election, or municipal election, the school corporation in which the referendum is to be held shall pay all the costs of holding the referendum.
As added by P.L.272-2019, SEC.12. Amended by P.L.109-2021, SEC.77; P.L.227-2023, SEC.136.
2023 Indiana Code › Title 20. Education › Article 46. Levies Other Than General Fund Levies › Chapter 9. School Safety Referendum Tax Levy › 20-46-9-15. Duties; County Election Board

Sec. 15. Each county election board shall cause:
(1) the question certified to the circuit court clerk by the governing body of a school corporation to be placed on the ballot in the form prescribed by IC 3-10-9-4; and
(2) an adequate supply of ballots and voting equipment to be delivered to the precinct election board of each precinct in which the referendum is to be held.
As added by P.L.272-2019, SEC.12.
2023 Indiana Code › Title 20. Education › Article 46. Levies Other Than General Fund Levies › Chapter 9. School Safety Referendum Tax Levy › 20-46-9-16. Qualified Voters

Sec. 16. (a) The individuals entitled to vote in the referendum are all of the registered voters resident in the school corporation.
(b) An individual who changes residence from a location within a school corporation to a location outside of the school corporation less than thirty (30) days before an election under this chapter may not vote on the public question.
As added by P.L.272-2019, SEC.12. Amended by P.L.109-2021, SEC.78.
2023 Indiana Code › Title 20. Education › Article 46. Levies Other Than General Fund Levies › Chapter 9. School Safety Referendum Tax Levy › 20-46-9-17. Conduct of Election

Sec. 17. Each precinct election board shall count the affirmative votes and the negative votes cast in the referendum and shall certify those two (2) totals to the county election board of each county in which the referendum is held. The circuit court clerk of each county shall, immediately after the votes cast in the referendum have been counted, certify the results of the referendum to the department of local government finance. If a majority of the individuals who voted in the referendum voted "yes" on the referendum question:
(1) the department of local government finance shall promptly notify the school corporation that the school corporation is authorized to collect, for the calendar year that next follows the calendar year in which the referendum is held, a levy not greater than the amount approved in the referendum;
(2) the levy may be imposed for the number of calendar years approved by the voters following the referendum for the school corporation in which the referendum is held; and
(3) the school corporation shall establish a fund under IC 20-40-20-4.
As added by P.L.272-2019, SEC.12.
2023 Indiana Code › Title 20. Education › Article 46. Levies Other Than General Fund Levies › Chapter 9. School Safety Referendum Tax Levy › 20-46-9-18. Levy; Additional to Other Levies

Sec. 18. A school corporation's levy under this chapter may not be considered in the determination of the school corporation's state tuition support distribution under IC 20-43 or the determination of any other property tax levy imposed by the school corporation.
As added by P.L.272-2019, SEC.12.
2023 Indiana Code › Title 20. Education › Article 46. Levies Other Than General Fund Levies › Chapter 9. School Safety Referendum Tax Levy › 20-46-9-19. Rejection by Voters; Waiting Period for New Referendum

Sec. 19. (a) If a majority of the persons who voted in the referendum did not vote "yes" on the referendum question:
(1) the school corporation may not make any levy for its school safety referendum tax levy fund; and
(2) another referendum under this chapter may not be held earlier than:
(A) except as provided in clause (B), seven hundred (700) days after the date of the referendum; or
(B) three hundred fifty (350) days after the date of the referendum, if a petition that meets the requirements of subsection (b) is submitted to the county auditor.
(b) If a majority of the persons who voted in the referendum did not vote "yes" on the referendum question, a petition may be submitted to the county auditor to request that the limit under subsection (a)(2)(B) applies to the holding of a subsequent referendum by the school corporation. If such a petition is submitted to the county auditor and is signed by the lesser of:
(1) five hundred (500) persons who are either owners of property within the school corporation or registered voters residing within the school corporation; or
(2) five percent (5%) of the registered voters residing within the school corporation;
the limit under subsection (a)(2)(B) applies to the holding of a second referendum by the school corporation, and the limit under subsection (a)(2)(A) does not apply to the holding of a second referendum by the school corporation.
As added by P.L.272-2019, SEC.12.
2023 Indiana Code › Title 20. Education › Article 46. Levies Other Than General Fund Levies › Chapter 9. School Safety Referendum Tax Levy › 20-46-9-20. Limitations on Successive Referenda

Sec. 20. (a) If a referendum is approved by the voters in a school corporation under this chapter in a calendar year, another referendum may not be placed on the ballot in the school corporation under this chapter in the following calendar year.
(b) Notwithstanding any other provision of this chapter and in addition to the restriction specified in subsection (a), if a school corporation imposes in a calendar year a referendum levy approved in a referendum under this chapter, the school corporation may not simultaneously impose in that calendar year more than one (1) additional referendum levy approved in a subsequent referendum under this chapter.
As added by P.L.272-2019, SEC.12.
2023 Indiana Code › Title 20. Education › Article 47. Related Entities; Holding Companies; Lease Agreements › Chapter 1. Public Foundations › 20-47-1-1. "Proceeds From Riverboat Gaming"

Sec. 1. As used in this chapter, "proceeds from riverboat gaming" means tax revenue received by a political subdivision under IC 4-33-12-6, IC 4-33-13, or an agreement to share a city's or county's part of the tax revenue.
[Pre-2006 Recodification Citation: 20-26-5-21(b).]
As added by P.L.2-2006, SEC.170.
2023 Indiana Code › Title 20. Education › Article 47. Related Entities; Holding Companies; Lease Agreements › Chapter 1. Public Foundations › 20-47-1-2. "Public School Endowment Corporation"

Sec. 2. As used in this chapter, "public school endowment corporation" means a corporation that is:
(1) organized under the Indiana Nonprofit Corporation Act of 1991 (IC 23-17);
(2) organized exclusively for educational, charitable, and scientific purposes; and
(3) formed to provide educational resources to:
(A) a particular school corporation or school corporations; or
(B) the schools in a particular geographic area.
[Pre-2006 Recodification Citation: 20-26-5-21(a).]
As added by P.L.2-2006, SEC.170.
2023 Indiana Code › Title 20. Education › Article 47. Related Entities; Holding Companies; Lease Agreements › Chapter 1. Public Foundations › 20-47-1-2.5. "Qualified Foundation"

Sec. 2.5. As used in this chapter, "qualified foundation" means:
(1) a nonprofit charitable community foundation; or
(2) a public school endowment corporation.
As added by P.L.11-2008, SEC.1.
2023 Indiana Code › Title 20. Education › Article 47. Related Entities; Holding Companies; Lease Agreements › Chapter 1. Public Foundations › 20-47-1-3. Political Subdivisions; Donations of Gaming Revenues to Public School Endowment Corporations

Sec. 3. (a) As used in this section, "gaming revenue" has the meaning set forth in IC 36-1-14-1(b).
(b) A political subdivision may donate gaming revenue to a public school endowment corporation under the following conditions:
(1) The public school endowment corporation retains all rights to the donation, including investment powers.
(2) The public school endowment corporation agrees to return the donation to the political subdivision if the corporation:
(A) loses the corporation's status as a public charitable organization;
(B) is liquidated; or
(C) violates any condition of the endowment set by the fiscal body of the political subdivision.
[Pre-2006 Recodification Citation: 20-26-5-21(d).]
As added by P.L.2-2006, SEC.170. Amended by P.L.142-2009, SEC.29.
2023 Indiana Code › Title 20. Education › Article 47. Related Entities; Holding Companies; Lease Agreements › Chapter 1. Public Foundations › 20-47-1-4. Public School Endowment Corporation; Distributions From Principal and Income

Sec. 4. A public school endowment corporation may distribute both principal and income.
[Pre-2006 Recodification Citation: 20-26-5-21(e).]
As added by P.L.2-2006, SEC.170.