reglab/statecodes huggingface dataset:
2023 Indiana Code › Title 20. Education › Article 45. General Fund Levies › Chapter 7. Supplemental County Levy; Lake County › 20-45-7-11. "Entitlement"

Sec. 11. As used in this chapter, "entitlement" of a qualified school corporation is that part of the fund:
(1) to which any qualified school corporation is entitled for any calendar year; and
(2) on the basis of which the tax is set under this chapter.
[Pre-2006 Recodification Citation: 21-2-12-3(i).]
As added by P.L.2-2006, SEC.168.
2023 Indiana Code › Title 20. Education › Article 45. General Fund Levies › Chapter 7. Supplemental County Levy; Lake County › 20-45-7-12. "Fund"

Sec. 12. As used in this chapter, "fund" refers to the county school distribution fund:
(1) into which the receipts from the tax must be credited; and
(2) from which distributions to qualified school corporations must be charged.
[Pre-2006 Recodification Citation: 21-2-12-3(e).]
As added by P.L.2-2006, SEC.168.
2023 Indiana Code › Title 20. Education › Article 45. General Fund Levies › Chapter 7. Supplemental County Levy; Lake County › 20-45-7-13. "Qualified County"

Sec. 13. As used in this chapter, "qualified county" means Lake County.
[Pre-2006 Recodification Citation: 21-2-12-3(a).]
As added by P.L.2-2006, SEC.168.
2023 Indiana Code › Title 20. Education › Article 45. General Fund Levies › Chapter 7. Supplemental County Levy; Lake County › 20-45-7-14. "Qualified School Corporation"

Sec. 14. As used in this chapter, "qualified school corporation" means any school corporation that has under its jurisdiction any territory located in the qualified county.
[Pre-2006 Recodification Citation: 21-2-12-3(c).]
As added by P.L.2-2006, SEC.168.
2023 Indiana Code › Title 20. Education › Article 45. General Fund Levies › Chapter 7. Supplemental County Levy; Lake County › 20-45-7-15. "Tax"

Sec. 15. As used in this chapter, "tax" refers to the county supplemental school financing property tax to be levied by the county council under this chapter.
[Pre-2006 Recodification Citation: 21-2-12-3(d).]
As added by P.L.2-2006, SEC.168.
2023 Indiana Code › Title 20. Education › Article 45. General Fund Levies › Chapter 7. Supplemental County Levy; Lake County › 20-45-7-16. Duty; Levy of Countywide Tax

Sec. 16. Each calendar year, the county council shall impose a tax on the real and personal property subject to taxation by the county under this chapter.
[Pre-2006 Recodification Citation: 21-2-12-4.1(a) part.]
As added by P.L.2-2006, SEC.168.
2023 Indiana Code › Title 20. Education › Article 45. General Fund Levies › Chapter 7. Supplemental County Levy; Lake County › 20-45-7-17. Adoption Procedure

Sec. 17. The tax shall be imposed at the same time the county council adopts the qualified county's budget, tax levy, and tax rate for the next calendar year under IC 6-1.1-17.
[Pre-2006 Recodification Citation: 21-2-12-4.1(a) part.]
As added by P.L.2-2006, SEC.168.
2023 Indiana Code › Title 20. Education › Article 45. General Fund Levies › Chapter 7. Supplemental County Levy; Lake County › 20-45-7-18. Calculation; Tax Rate

Sec. 18. The county council shall set a rate for the tax that will produce the total amount of the entitlements of the qualified school corporations for the next calendar year. However, the amount of the tax levy may not be greater than the amount determined under STEP TWO of the following formula:
STEP ONE: Determine the total dollar amount of that tax levy for 1972, payable in calendar year 1973, assuming one hundred percent (100%) tax collection.
STEP TWO: Multiply the STEP ONE amount by the ADA ratio.
[Pre-2006 Recodification Citation: 21-2-12-4.1(a) part.]
As added by P.L.2-2006, SEC.168.
2023 Indiana Code › Title 20. Education › Article 45. General Fund Levies › Chapter 7. Supplemental County Levy; Lake County › 20-45-7-19. Certification; Information Needed to Set Tax Rate

Sec. 19. Before July 11 of each year, the secretary of education shall certify to the county auditor:
(1) the consolidated ADA ratio of the qualified school corporations;
(2) the number of pupils in the fall count under IC 20-43-4 of each qualified school corporation for the school year ending in the calendar year; and
(3) an estimate of these statistics for the succeeding school year.
[Pre-2006 Recodification Citation: 21-2-12-4.1(b) part.]
As added by P.L.2-2006, SEC.168. Amended by P.L.205-2013, SEC.303; P.L.217-2017, SEC.135; P.L.43-2021, SEC.132.
2023 Indiana Code › Title 20. Education › Article 45. General Fund Levies › Chapter 7. Supplemental County Levy; Lake County › 20-45-7-20. County Auditor Certification; Tax Rate

Sec. 20. (a) The county auditor shall compute the amount of the tax to be levied each year. Before August 2, the county auditor shall certify the amount to the county council.
(b) The tax rate shall be advertised and fixed by the county council in the same manner as other property tax rates. The tax rate shall be subject to all applicable law relating to review by the department of local government finance.
(c) The department of local government finance shall certify the tax rate at the time it certifies the other county tax rates.
(d) The department of local government finance shall raise or lower the tax rate to the tax rate provided in this chapter, regardless of whether the certified tax rate is below or above the tax rate advertised by the county.
[Pre-2006 Recodification Citation: 21-2-12-4.1(b) part.]
As added by P.L.2-2006, SEC.168. Amended by P.L.224-2007, SEC.114; P.L.146-2008, SEC.492; P.L.257-2019, SEC.91.
2023 Indiana Code › Title 20. Education › Article 45. General Fund Levies › Chapter 7. Supplemental County Levy; Lake County › 20-45-7-21. Tax Subject to Maximum County Levy Limit

Sec. 21. The maximum levy limit that the county may levy for a particular year equals the maximum levy limit otherwise prescribed for the county for that year by IC 6-1.1-18.5. The amount levied for that year under the tax is included within the maximum levy limit.
[Pre-2006 Recodification Citation: 21-2-12-5.1.]
As added by P.L.2-2006, SEC.168.
2023 Indiana Code › Title 20. Education › Article 45. General Fund Levies › Chapter 7. Supplemental County Levy; Lake County › 20-45-7-22. Collection

Sec. 22. The county officials charged with the duty of collecting and receiving receipts from county taxes shall collect and receive the tax in the same manner as other county taxes.
[Pre-2006 Recodification Citation: 21-2-12-7.1 part.]
As added by P.L.2-2006, SEC.168.
2023 Indiana Code › Title 20. Education › Article 45. General Fund Levies › Chapter 7. Supplemental County Levy; Lake County › 20-45-7-23. Treasurer; Deposits; County School Distribution Fund

Sec. 23. The county treasurer shall deposit the money collected from the tax in a county school distribution fund.
[Pre-2006 Recodification Citation: 21-2-12-8.1 part.]
As added by P.L.2-2006, SEC.168.
2023 Indiana Code › Title 20. Education › Article 45. General Fund Levies › Chapter 7. Supplemental County Levy; Lake County › 20-45-7-24. Effect of Distribution of Excise Taxes

Sec. 24. For purposes of allocating distributions of tax revenues collected under IC 6-5.5, IC 6-6-5, IC 6-6-5.5, or IC 6-6-6.5, the tax shall be treated as if it were property taxes imposed by a separate taxing unit. The appropriate part of those distributions shall be deposited in the fund.
[Pre-2006 Recodification Citation: 21-2-12-6.1(a).]
As added by P.L.2-2006, SEC.168.
2023 Indiana Code › Title 20. Education › Article 45. General Fund Levies › Chapter 7. Supplemental County Levy; Lake County › 20-45-7-25. Distribution of Tax Collections to School Corporations

Sec. 25. The county auditor and the county treasurer shall distribute the money credited to the fund during a calendar year to the qualified school corporations based on their entitlements for the year, adjusted as provided in this chapter.
[Pre-2006 Recodification Citation: 21-2-12-8.1 part.]
As added by P.L.2-2006, SEC.168.
2023 Indiana Code › Title 20. Education › Article 45. General Fund Levies › Chapter 7. Supplemental County Levy; Lake County › 20-45-7-26. Calculation; School Corporation's Distribution

Sec. 26. The entitlement of each qualified school corporation from the fund for each calendar year is the greater of:
(1) the amount of its entitlement for calendar year 2000 from the tax levied under this chapter; or
(2) an amount equal to twenty-seven dollars and fifty cents ($27.50) times its current ADM as determined in the fall count of ADM conducted in the school year ending in the current calendar year.
[Pre-2006 Recodification Citation: 21-2-12-6.1(b).]
As added by P.L.2-2006, SEC.168. Amended by P.L.205-2013, SEC.304.
2023 Indiana Code › Title 20. Education › Article 45. General Fund Levies › Chapter 7. Supplemental County Levy; Lake County › 20-45-7-27. Correction of Errors

Sec. 27. (a) If the tax rate is incorrect because of an error in calculating its amount, including a mistake in the amount of assessment, the error shall be expeditiously corrected within the next two (2) years by decreasing or increasing the rate of the tax set during those two (2) years.
(b) If the entitlement received by a qualified school corporation in any calendar year is more or less than its entitlement on account of an error in calculation, the amount of entitlement of a qualified school corporation shall be similarly adjusted within the next two (2) calendar years.
(c) If the money credited to the fund during any year is more or less than the total entitlements of the qualified school corporations for the calendar year, except for a greater or lesser receipt incident due to an error in calculating an entitlement or its correction, the county auditor shall increase or reduce each qualified school corporation's entitlement by the same percentage.
(d) The entire balance of the fund for each calendar year shall be distributed.
[Pre-2006 Recodification Citation: 21-2-12-8.1 part.]
As added by P.L.2-2006, SEC.168.
2023 Indiana Code › Title 20. Education › Article 45. General Fund Levies › Chapter 7. Supplemental County Levy; Lake County › 20-45-7-28. Distribution by Warrant; Schedule

Sec. 28. The county auditor shall issue a warrant to the county treasurer for the distributions from the fund to the qualified school corporations in the amounts to which they are entitled under this chapter. The distributions shall be made at the same time as other property tax levies in each semiannual tax settlement period. A qualified school corporation has the right to obtain advance draws.
[Pre-2006 Recodification Citation: 21-2-12-7.1 part.]
As added by P.L.2-2006, SEC.168.
2023 Indiana Code › Title 20. Education › Article 45. General Fund Levies › Chapter 7. Supplemental County Levy; Lake County › 20-45-7-29. Deposit of Distribution; Operations Fund

Sec. 29. Receipts from the fund shall be credited by each qualified school corporation to its operations fund. The budgets of each qualified school corporation shall reflect the anticipated receipts from the tax. Appropriations shall be made from the operations fund by the qualified school corporations as other appropriations are made either in the annual budgets or by additional appropriations.
[Pre-2006 Recodification Citation: 21-2-12-7.1 part.]
As added by P.L.2-2006, SEC.168. Amended by P.L.244-2017, SEC.94.
2023 Indiana Code › Title 20. Education › Article 45. General Fund Levies › Chapter 7. Supplemental County Levy; Lake County › 20-45-7-30. Certifications; Additional Information

Sec. 30. The department of local government finance and the secretary of education shall make certifications of any information in their possession, or any other certifications required by this chapter that will facilitate its execution.
[Pre-2006 Recodification Citation: 21-2-12-10.]
As added by P.L.2-2006, SEC.168. Amended by P.L.43-2021, SEC.133.
2023 Indiana Code › Title 20. Education › Article 45. General Fund Levies › Chapter 8. Supplemental County Levy; Dearborn County › 20-45-8-1. Application

Sec. 1. This chapter applies only to Dearborn County. This chapter applies to an area outside Dearborn County to the extent that the area is part of a qualified school corporation.
[Pre-2006 Recodification Citation: 21-2-13-3(b).]
As added by P.L.2-2006, SEC.168.
2023 Indiana Code › Title 20. Education › Article 45. General Fund Levies › Chapter 8. Supplemental County Levy; Dearborn County › 20-45-8-2. Policy

Sec. 2. The following is declared to be the policy of this chapter:
(1) That in certain areas in Indiana there exists a condition created by the large concentration of taxable property in a single township away from outlying areas that has created administrative and financial problems in the maintenance and operation of school systems in those areas, resulting in maladjustment of taxable wealth in such areas for levying taxes for the operation of the schools.
(2) That improvement in the administrative and financial structures of the qualified school corporations existing on March 12, 1965, in those outlying areas is essential for:
(A) the establishment and maintenance of a general uniform and efficient system of public schools to provide a more equalized educational opportunity for public school pupils;
(B) the achievement of greater equity in school tax rates among the inhabitants of the various qualified school corporations existing on March 12, 1965, in these areas; and
(C) the provision for more use of the public funds expended for the support of the public school systems.
(3) That statutes existing on March 12, 1965, with respect to the granting of financial assistance on a countywide school basis, allowing a more favorable use of the taxable wealth of the county for the support of the various school districts within or attached to the county, are inadequate to effectuate the need for this improvement in those areas described in this chapter.
(4) That modification in the statutory provisions existing on March 12, 1965, pertaining to the levying of tax rates for school purposes for those areas that qualify within the definitions in this chapter is essential to carry out the purposes of IC 20-23-4, and the tax levied under this chapter shall be considered a county tax within the meaning of IC 20-23-4, and to that end it is the intent of the general assembly, by this chapter, to make provision for a more satisfactory use of the taxable wealth of counties that qualify under this chapter for the promotion, betterment, and improvement of their educational systems.
[Pre-2006 Recodification Citation: 21-2-13-2.]
As added by P.L.2-2006, SEC.168.
2023 Indiana Code › Title 20. Education › Article 45. General Fund Levies › Chapter 8. Supplemental County Levy; Dearborn County › 20-45-8-3. "Assessed Valuation"

Sec. 3. As used in this chapter, "assessed valuation" of any qualified school corporation means the net assessed value of its real and taxable personal property adjusted by a percentage factor. This factor shall be computed by the department of local government finance on a townshipwide basis for each township in the qualified county and areas assigned to the qualified county for school purposes in the same manner that the department of local government finance computes a factor for the various counties of the state under IC 6-1.1-34. In determining the assessed valuation of any qualified school corporation, the factor for any township shall be applied to the assessed valuation of the real and taxable personal property of each qualified school corporation lying within the township and school areas attached to the township.
[Pre-2006 Recodification Citation: 21-2-13-3(g).]
As added by P.L.2-2006, SEC.168.
2023 Indiana Code › Title 20. Education › Article 45. General Fund Levies › Chapter 8. Supplemental County Levy; Dearborn County › 20-45-8-4. "Board of County Commissioners"

Sec. 4. As used in this chapter, "board of county commissioners" refers to the board of county commissioners of a qualified county.
[2006 Recodification Citation: New.]
As added by P.L.2-2006, SEC.168.
2023 Indiana Code › Title 20. Education › Article 45. General Fund Levies › Chapter 8. Supplemental County Levy; Dearborn County › 20-45-8-5. "County Auditor"

Sec. 5. As used in this chapter, "county auditor" means the county auditor of a qualified county.
[Pre-2006 Recodification Citation: 21-2-13-3(c).]
As added by P.L.2-2006, SEC.168.
2023 Indiana Code › Title 20. Education › Article 45. General Fund Levies › Chapter 8. Supplemental County Levy; Dearborn County › 20-45-8-6. "Fund"

Sec. 6. As used in this chapter, "fund" means the county school distribution fund:
(1) into which the receipts from the tax must be credited; and
(2) from which distribution to a qualified school corporation must be charged.
[Pre-2006 Recodification Citation: 21-2-13-3(f).]
As added by P.L.2-2006, SEC.168.
2023 Indiana Code › Title 20. Education › Article 45. General Fund Levies › Chapter 8. Supplemental County Levy; Dearborn County › 20-45-8-7. "Entitlement"

Sec. 7. As used in this chapter, "entitlement" of a qualified school corporation is that part of the fund:
(1) to which a qualified school corporation is entitled for any calendar year; and
(2) on the basis of which the tax is set under this chapter.
[Pre-2006 Recodification Citation: 21-2-13-3(i).]
As added by P.L.2-2006, SEC.168.
2023 Indiana Code › Title 20. Education › Article 45. General Fund Levies › Chapter 8. Supplemental County Levy; Dearborn County › 20-45-8-8. "Paying Qualified School Corporation"

Sec. 8. As used in this chapter, "paying qualified school corporation" means any qualified school corporation in which the tax collected on the assessed valuation of the qualified school corporation exceeds the amount of the entitlement payable to the qualified school corporation under this chapter.
[Pre-2006 Recodification Citation: 21-2-13-3(k).]
As added by P.L.2-2006, SEC.168.
2023 Indiana Code › Title 20. Education › Article 45. General Fund Levies › Chapter 8. Supplemental County Levy; Dearborn County › 20-45-8-9. "Qualified County"

Sec. 9. As used in this chapter, "qualified county" refers to Dearborn County. The term includes any area attached to Dearborn County for school purposes.
[Pre-2006 Recodification Citation: 21-2-13-3(b).]
As added by P.L.2-2006, SEC.168.
2023 Indiana Code › Title 20. Education › Article 45. General Fund Levies › Chapter 8. Supplemental County Levy; Dearborn County › 20-45-8-10. "Qualified School Corporation"

Sec. 10. As used in this chapter, "qualified school corporation" means a school corporation that has under its jurisdiction any territory that is located in the qualified county.
[Pre-2006 Recodification Citation: 21-2-13-3(d).]
As added by P.L.2-2006, SEC.168.
2023 Indiana Code › Title 20. Education › Article 45. General Fund Levies › Chapter 8. Supplemental County Levy; Dearborn County › 20-45-8-11. "Receiving Qualified School Corporation"

Sec. 11. As used in this chapter, "receiving qualified school corporation" means any qualified school corporation receiving an entitlement under this chapter that exceeds the amount of the tax collected on the assessed valuation of the qualified school corporation.
[Pre-2006 Recodification Citation: 21-2-13-3(j).]
As added by P.L.2-2006, SEC.168.
2023 Indiana Code › Title 20. Education › Article 45. General Fund Levies › Chapter 8. Supplemental County Levy; Dearborn County › 20-45-8-12. "Tax"

Sec. 12. As used in this chapter, "tax" means the county supplemental school financing property tax to be levied by the board of county commissioners of a qualifying county under this chapter.
[Pre-2006 Recodification Citation: 21-2-13-3(e).]
As added by P.L.2-2006, SEC.168.
2023 Indiana Code › Title 20. Education › Article 45. General Fund Levies › Chapter 8. Supplemental County Levy; Dearborn County › 20-45-8-13. "Total School Tax Rate"

Sec. 13. "Total school tax rate" means the sum of the property tax rates levied for all school purposes.
[Pre-2006 Recodification Citation: 21-2-13-3(l).]
As added by P.L.2-2006, SEC.168.
2023 Indiana Code › Title 20. Education › Article 45. General Fund Levies › Chapter 8. Supplemental County Levy; Dearborn County › 20-45-8-14. Establishment of Fund

Sec. 14. A county school distribution fund is established in a qualified county.
[Pre-2006 Recodification Citation: 21-2-13-4 part.]
As added by P.L.2-2006, SEC.168.
2023 Indiana Code › Title 20. Education › Article 45. General Fund Levies › Chapter 8. Supplemental County Levy; Dearborn County › 20-45-8-15. Appropriation

Sec. 15. There shall be appropriated from the fund to qualified school corporations, in the manner provided in this chapter, sufficient amounts of money to achieve the purposes of this chapter.
[Pre-2006 Recodification Citation: 21-2-13-4 part.]
As added by P.L.2-2006, SEC.168.
2023 Indiana Code › Title 20. Education › Article 45. General Fund Levies › Chapter 8. Supplemental County Levy; Dearborn County › 20-45-8-16. Duty; Levy of Countywide Tax

Sec. 16. (a) The board of county commissioners shall levy a county supplemental school financing tax at a rate that is sufficient to annually provide adequate funds to carry out the purposes of this chapter. The various officials and employees of the qualified county and the qualified school corporations charged with the duty of levying, collecting, and receiving other property tax funds for county or school purposes, or both, shall take the appropriate and respective steps as otherwise required by law for the levying, collecting, and receiving of property taxes in order to levy, collect, and receive the tax.
(b) The receipts from the tax shall be credited into the fund and paid from the fund by the county auditor to the qualified school corporations.
[Pre-2006 Recodification Citation: 21-2-13-5(a).]
As added by P.L.2-2006, SEC.168.
2023 Indiana Code › Title 20. Education › Article 45. General Fund Levies › Chapter 8. Supplemental County Levy; Dearborn County › 20-45-8-17. Levy in Contiguous Area of Adjacent County

Sec. 17. If the area of a qualified school corporation extends into an adjoining county, the tax rate fixed by the board of county commissioners shall control for the levying and assessment of the tax in the area extending into the adjoining county. The board of county commissioners and other county officials of the adjoining county shall take all appropriate and necessary action as otherwise required by law for:
(1) the levying, collecting, and receiving of the county supplemental school financing taxes; and
(2) the payment of the taxes into the fund;
for distribution under this chapter.
[Pre-2006 Recodification Citation: 21-2-13-5(b).]
As added by P.L.2-2006, SEC.168.
2023 Indiana Code › Title 20. Education › Article 45. General Fund Levies › Chapter 8. Supplemental County Levy; Dearborn County › 20-45-8-18. Certification; Information Needed to Calculate Levy

Sec. 18. (a) Before July 11 of each year, the secretary of education shall deliver to the county auditor a certified statement of the fall count of pupils under IC 20-43-4 in grades 1 through 12 residing in each qualified school corporation for the school year ending in the calendar year.
(b) Upon the receipt of the information, the county auditor shall compute the amount to be distributed to each of the qualified school corporations from the receipts of the tax levy, based on the formula set forth in this chapter.
(c) The county auditor shall annually issue a warrant to the county treasurer ordering the payment to the respective qualified school corporations the various amounts in the fund at each semiannual tax settlement period during the year in which the tax has been collected.
(d) The qualified school corporations and the proper officials and employees of the qualified school corporations shall receive the receipts distributed by the county treasurer in the same manner as other tax receipts are received.
[Pre-2006 Recodification Citation: 21-2-13-5(c), (d), (e) part.]
As added by P.L.2-2006, SEC.168. Amended by P.L.205-2013, SEC.305; P.L.217-2017, SEC.136; P.L.43-2021, SEC.134.
2023 Indiana Code › Title 20. Education › Article 45. General Fund Levies › Chapter 8. Supplemental County Levy; Dearborn County › 20-45-8-19. Use

Sec. 19. The purpose or purposes for which the receipts from the tax are used rests within the discretion of the administrative officer or governing board of each qualified school corporation. The budgets of the qualified school corporations must reflect the anticipated receipts from the tax. Appropriations shall be made of the receipts from the tax as other appropriations are made.
[Pre-2006 Recodification Citation: 21-2-13-5(e) part.]
As added by P.L.2-2006, SEC.168. Amended by P.L.233-2015, SEC.303.
2023 Indiana Code › Title 20. Education › Article 45. General Fund Levies › Chapter 8. Supplemental County Levy; Dearborn County › 20-45-8-20. Application of Other Laws

Sec. 20. The tax levy is subject to all laws concerning review by the department of local government finance.
[Pre-2006 Recodification Citation: 21-2-13-5(f) part.]
As added by P.L.2-2006, SEC.168. Amended by P.L.224-2007, SEC.115; P.L.146-2008, SEC.493; P.L.257-2019, SEC.92.
2023 Indiana Code › Title 20. Education › Article 45. General Fund Levies › Chapter 8. Supplemental County Levy; Dearborn County › 20-45-8-21. Eligibility for Distribution; Required Minimum Levy

Sec. 21. To qualify to receive any of the receipts of a tax levy, a qualified school corporation must levy against the assessed valuation of the qualified school corporation a total school tax rate sufficient to generate an amount equal to the amount of revenues deposited in the fund in calendar year 1979.
[Pre-2006 Recodification Citation: 21-2-13-6.]
As added by P.L.2-2006, SEC.168.
2023 Indiana Code › Title 20. Education › Article 45. General Fund Levies › Chapter 8. Supplemental County Levy; Dearborn County › 20-45-8-22. Calculation; Tax Levy

Sec. 22. (a) The amount to be raised by the tax shall be determined in any calendar year by the county auditor and certified to by the board of county commissioners before the time for making the county budgets in the year.
(b) The amount is the total of the entitlements of all qualified school corporations.
(c) The entitlement of each qualified school corporation calculated in a calendar year is an amount equal to the result determined under STEP TWO of the following formula:
STEP ONE: Calculate the quotient of:
(A) the total amount deposited in the fund in calendar year 1979 or the first year in which a deposit was made, whichever is later; divided by
(B) the total count of pupils of the immediately preceding school year of qualified school corporations that received money from the fund in 1979, as determined in the fall count of pupils under IC 20-43-4 for the school year ending in the immediately preceding calendar year.
STEP TWO: Calculate the product of:
(A) the STEP ONE result; multiplied by
(B) the total count of pupils of the immediately preceding school year of qualified school corporations that received money from the fund in 1979, as determined in the fall count of pupils under IC 20-43-4 for the school year ending in the immediately preceding calendar year.
[Pre-2006 Recodification Citation: 21-2-13-7 part.]
As added by P.L.2-2006, SEC.168. Amended by P.L.205-2013, SEC.306; P.L.217-2017, SEC.137.
2023 Indiana Code › Title 20. Education › Article 45. General Fund Levies › Chapter 8. Supplemental County Levy; Dearborn County › 20-45-8-23. Distribution; Revenue in Addition to Other Levies

Sec. 23. The entitlement of a receiving qualified school corporation may not have the effect of reducing the total school tax rate of the qualified school corporation below the total school tax rate prevailing in any paying qualified school corporation. Any entitlement payable under this chapter shall be reduced so as not to produce that effect. However, the entitlement of a receiving qualified school corporation that levies its maximum tuition support levy shall not be affected by the receiving qualified school corporation's tax rate.
[Pre-2006 Recodification Citation: 21-2-13-7 part.]
As added by P.L.2-2006, SEC.168.
2023 Indiana Code › Title 20. Education › Article 45. General Fund Levies › Chapter 8. Supplemental County Levy; Dearborn County › 20-45-8-24. Duty; Levy of Countywide Tax; Amount

Sec. 24. (a) The board of county commissioners shall levy a tax rate on all the real and taxable personal property in the county that is sufficient to raise the total of the entitlements in the same manner as other county property tax rates are levied.
(b) If the board of county commissioners fails in any calendar year to levy the tax rate required by this chapter, the department of local government finance shall certify the amount of the tax levy to the county auditor. The certified rate shall be the tax for the calendar year. The tax shall be collected and received by the county treasurer in the same manner as other county property taxes are collected.
[Pre-2006 Recodification Citation: 21-2-13-7 part.]
As added by P.L.2-2006, SEC.168.
2023 Indiana Code › Title 20. Education › Article 45. General Fund Levies › Chapter 8. Supplemental County Levy; Dearborn County › 20-45-8-25. Distribution to School Corporations

Sec. 25. (a) The money received into the fund in any calendar year shall be paid to the qualified school corporations in accordance with their entitlements, determined in the immediately preceding calendar year, in the same manner as other tax distributions.
(b) A qualified school corporation has the same rights to advance payments of a distribution from the fund as the qualified school corporation's right to advance payments of other property taxes.
(c) If the tax receipts in the county school distribution fund in any calendar year are less than the total of the entitlements for any reason, on account of delinquencies in collection or otherwise, each entitlement shall be reduced in the same percentage so that the entire fund is exhausted.
(d) If the tax receipts in any calendar year are more than the total of the entitlements because of the collection of delinquencies for prior years, each entitlement shall be increased in the same percentage so that the entire fund is exhausted.
[Pre-2006 Recodification Citation: 21-2-13-8 part.]
As added by P.L.2-2006, SEC.168.
2023 Indiana Code › Title 20. Education › Article 45. General Fund Levies › Chapter 8. Supplemental County Levy; Dearborn County › 20-45-8-26. Budget for Operations Fund

Sec. 26. Receipts from the fund shall be credited by each qualified school corporation to its operations fund. In making its budget, each qualified school corporation shall take into account its anticipated receipts from the fund. The county auditor, before July 15 of each year, shall certify to each qualified school corporation the amount of its entitlement from the fund to be used in the preparation of its budget. Any qualified school corporation may also appropriate its entitlement by emergency appropriation in the same manner as any property tax receipt.
[Pre-2006 Recodification Citation: 21-2-13-8 part.]
As added by P.L.2-2006, SEC.168. Amended by P.L.244-2017, SEC.95.
2023 Indiana Code › Title 20. Education › Article 45. General Fund Levies › Chapter 8. Supplemental County Levy; Dearborn County › 20-45-8-27. Distribution; Revenue in Addition to State Tuition Support

Sec. 27. The tax provided by this chapter may not operate to diminish the amount of state tuition support or other aid given by the state.
[Pre-2006 Recodification Citation: 21-2-13-9.]
As added by P.L.2-2006, SEC.168.
2023 Indiana Code › Title 20. Education › Article 45. General Fund Levies › Chapter 8. Supplemental County Levy; Dearborn County › 20-45-8-28. Certification; Other Information

Sec. 28. The department of local government finance and the secretary of education shall make certifications of any information in their possession, or any other certifications required by this chapter that will facilitate this chapter's execution.
[Pre-2006 Recodification Citation: 21-2-13-10.]
As added by P.L.2-2006, SEC.168. Amended by P.L.43-2021, SEC.135.
2023 Indiana Code › Title 20. Education › Article 45. General Fund Levies › Chapter 8. Supplemental County Levy; Dearborn County › 20-45-8-29. Expiration of Chapter

Sec. 29. (a) This chapter expires on the later of:
(1) January 1, 2045; or
(2) the date on which all bonds or lease agreements outstanding on July 1, 2023, for which a pledge of tax revenue is made under this chapter are completely paid.
(b) Not later than December 31, 2023, the fiscal officer of the county shall provide to the department of local government finance:
(1) a list of each bond or lease agreement outstanding on July 1, 2023, for which a pledge of tax revenue is made under this chapter; and
(2) the date on which each bond or lease agreement identified
in subdivision (1) will be completely paid.
The department of local government finance shall publish the information received under this subsection on the department's interactive and searchable website containing local government information (the Indiana gateway for governmental units).
As added by P.L.236-2023, SEC.152.
2023 Indiana Code › Title 20. Education › Article 45. General Fund Levies › Chapter 9. Dearborn County School Corporations › 20-45-9-1. Applicability

Sec. 1. 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).
As added by P.L.236-2023, SEC.153.
2023 Indiana Code › Title 20. Education › Article 45. General Fund Levies › Chapter 9. Dearborn County School Corporations › 20-45-9-2. "Qualified School Corporation"

Sec. 2. As used in this chapter, "qualified school corporation" means a school corporation that has under its jurisdiction any territory located in Dearborn County.
As added by P.L.236-2023, SEC.153.
2023 Indiana Code › Title 20. Education › Article 45. General Fund Levies › Chapter 9. Dearborn County School Corporations › 20-45-9-3. Levy

Sec. 3. A qualified school corporation's property tax levy under this chapter for a calendar year is a property tax levy for the qualified school corporation's operations fund equal to the amount of the distribution that the qualified school corporation received in the year preceding the expiration of IC 20-45-8 under IC 20-45-8-29(a). The property tax levy under this chapter is part of the maximum permissible ad valorem property tax levy under IC 20-46-8-1 for the qualified school corporation's operations fund.
As added by P.L.236-2023, SEC.153.
2023 Indiana Code › Title 20. Education › Article 45. General Fund Levies › Chapter 9. Dearborn County School Corporations › 20-45-9-4. Tax Rate

Sec. 4. Each calendar year, the governing body of a qualified school corporation may impose the property tax rate on each one hundred dollars ($100) of assessed valuation of the qualified school corporation that is necessary to generate the qualified school corporation's property tax levy for the calendar year.
As added by P.L.236-2023, SEC.153.
2023 Indiana Code › Title 20. Education › Article 45. General Fund Levies › Chapter 9. Dearborn County School Corporations › 20-45-9-5. Appropriation

Sec. 5. Appropriations shall be made from the operations fund by the qualified school corporations as other appropriations are made either in the annual budget or by additional appropriations.
As added by P.L.236-2023, SEC.153.
2023 Indiana Code › Title 20. Education › Article 46. Levies Other Than General Fund Levies › Chapter 1. Referendum Tax Levy › 20-46-1-1. "Base Tax Levy"

Sec. 1. As used in this chapter, "base tax levy" means the total dollar amount of the property tax levied by a school corporation for the school corporation's general fund for taxes collectible in 1973, assuming one hundred percent (100%) tax collection, as adjusted under IC 6-1.1-19-4.4(a)(4) (before its repeal), IC 6-1.1-19-4.5(c) (before its repeal), IC 6-1.1-19-6(b) (before its repeal), and IC 6-1.1-19-6(c) (before its repeal).
[Pre-2006 Recodification Citation: 21-2-11.6-4(b) 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 1. Referendum Tax Levy › 20-46-1-2. Repealed

[Pre-2006 Recodification Citation: 21-2-11.6-4(b) part.]
As added by P.L.2-2006, SEC.169. Repealed by P.L.146-2008, SEC.810.
2023 Indiana Code › Title 20. Education › Article 46. Levies Other Than General Fund Levies › Chapter 1. Referendum Tax Levy › 20-46-1-3. "Fund"

Sec. 3. As used in this chapter, "fund" refers to the operating referendum tax levy fund.
[2006 Recodification Citation: New.]
As added by P.L.2-2006, SEC.169. Amended by P.L.244-2017, SEC.96.
2023 Indiana Code › Title 20. Education › Article 46. Levies Other Than General Fund Levies › Chapter 1. Referendum Tax Levy › 20-46-1-4. "Levy"

Sec. 4. As used in this chapter, "levy" refers to the property tax 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 1. Referendum Tax Levy › 20-46-1-5. "Referendum"

Sec. 5. As used in this chapter, "referendum" refers to a referendum 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 1. Referendum Tax Levy › 20-46-1-5.5. "Resolution to Extend a Referendum Levy"

Sec. 5.5. As used in this chapter, "resolution to extend a referendum levy" refers to a resolution adopted under sections 8 and 8.5 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.138-2016, SEC.3.
2023 Indiana Code › Title 20. Education › Article 46. Levies Other Than General Fund Levies › Chapter 1. Referendum Tax Levy › 20-46-1-6. Power; Levy

Sec. 6. A school corporation may impose an operating referendum tax levy for the school corporation's fund in the amount allowed under:
(1) section 7 of this chapter;
(2) sections 8 through 19 of this chapter; or
(3) both subdivisions (1) and (2).
[Pre-2006 Recodification Citation: 21-2-11.6-3(b).]
As added by P.L.2-2006, SEC.169. Amended by P.L.244-2017, SEC.97.
2023 Indiana Code › Title 20. Education › Article 46. Levies Other Than General Fund Levies › Chapter 1. Referendum Tax Levy › 20-46-1-7. Transfer of Certain Levies From General Fund Before Its Elimination

Sec. 7. (a) This section applies to a school corporation that added an amount to the school corporation's base tax levy before 2002 as the result of the approval of an excessive tax levy by the majority of individuals voting in a referendum held in the area served by the school corporation under IC 6-1.1-19-4.5 (before its repeal).
(b) A school corporation may adopt a resolution before September 21, 2005, to transfer the power of the school corporation to levy the amount described in subsection (a) from the school corporation's general fund (before the elimination of the general fund) to the school corporation's fund. A school corporation that adopts a resolution under this section shall, as soon as practicable after adopting the resolution, send a certified copy of the resolution to the department of local government finance and the county auditor. A school corporation that adopts a resolution under this section may, for property taxes first due and payable after 2005, levy an additional amount for the fund that does not exceed the amount of the excessive tax levy added to the school corporation's base tax levy before 2002.
(c) The power of the school corporation to impose the levy transferred to the fund under this section expires December 31, 2012, unless:
(1) the school corporation adopts a resolution to reimpose or extend the levy; and
(2) the levy is approved, before January 1, 2013, by a majority of the individuals who vote in a referendum that is conducted in accordance with the requirements in this chapter.
As soon as practicable after adopting the resolution under subdivision (1), the school corporation shall send a certified copy of the resolution to the department of local government finance and the county auditor. However, if requested by the school corporation in the resolution adopted under subdivision (1), the question of reimposing or extending a levy transferred to the fund under this section may be combined with a question presented to the voters to reimpose or extend a levy initially imposed after 2001. A levy reimposed or extended under this subsection shall be treated for all purposes as a levy reimposed or extended under this chapter.
(d) The school corporation's levy under this section 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.
[Pre-2006 Recodification Citation: 21-2-11.6-4.]
As added by P.L.2-2006, SEC.169. Amended by P.L.146-2008, SEC.494; P.L.182-2009(ss), SEC.345; P.L.41-2010, SEC.5; P.L.238-2019, SEC.18.
2023 Indiana Code › Title 20. Education › Article 46. Levies Other Than General Fund Levies › Chapter 1. Referendum Tax Levy › 20-46-1-8.5. Resolution to Extend a Referendum Levy; Adoption and Approval Deadline; Projected Charter School Distributions

Sec. 8.5. (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 21(a) of this chapter, the resolution must include the projected charter school distributions described in section 8(f) of this chapter and indicate the distributions to applicable charter schools in accordance with section 21 of this chapter.
As added by P.L.138-2016, SEC.5. Amended by P.L.189-2023, SEC.31.
2023 Indiana Code › Title 20. Education › Article 46. Levies Other Than General Fund Levies › Chapter 1. Referendum Tax Levy › 20-46-1-9. Referendum

Sec. 9. An operating referendum tax 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 10 through 19 of this chapter approves the appellant school corporation's making a levy for the ensuing calendar year.
[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.496; P.L.244-2017, SEC.98.
2023 Indiana Code › Title 20. Education › Article 46. Levies Other Than General Fund Levies › Chapter 1. Referendum Tax Levy › 20-46-1-10.5. Distribution of Levy Approved in Referendum

Sec. 10.5. (a) This section applies to taxes first due and payable in 2012 or a subsequent year.
(b) 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 conducted after April 30, 2010, to the taxing unit for which the referendum was conducted.
(c) The amount to be distributed under subsection (b) shall be treated as part of the referendum levy for purposes of setting tax rates for property taxes imposed after being approved by the voters in a referendum conducted after April 30, 2010.
(d) For a school corporation that conducted a referendum after November 1, 2009, and before May 1, 2010, for distributions after 2013, 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 the 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.203-2011, SEC.4. Amended by P.L.257-2013, SEC.39.
2023 Indiana Code › Title 20. Education › Article 46. Levies Other Than General Fund Levies › Chapter 1. Referendum Tax Levy › 20-46-1-11. Maximum Term of Levy

Sec. 11. Except as provided in section 10.1(c) of this chapter, the voters in a referendum may not approve a levy that is imposed for more than the following:
(1) For a referendum before July 1, 2017, seven (7) years.
(2) For a referendum after June 30, 2017, eight (8) years.
However, a levy may be reimposed or extended under this chapter.
[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.246-2017, SEC.8; P.L.38-2021, SEC.63.
2023 Indiana Code › Title 20. Education › Article 46. Levies Other Than General Fund Levies › Chapter 1. Referendum Tax Levy › 20-46-1-12. Repealed

[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.497. Repealed by P.L.198-2011, SEC.11.
2023 Indiana Code › Title 20. Education › Article 46. Levies Other Than General Fund Levies › Chapter 1. Referendum Tax Levy › 20-46-1-13. 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.
[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.498; P.L.198-2011, SEC.6; P.L.155-2014, SEC.3; P.L.166-2014, SEC.41.
2023 Indiana Code › Title 20. Education › Article 46. Levies Other Than General Fund Levies › Chapter 1. Referendum Tax Levy › 20-46-1-14. 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 appellant 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 appellant 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) on 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 appellant school corporation in which the referendum is to be held shall pay all the costs of holding the referendum.
[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.499; P.L.113-2010, SEC.98; P.L.155-2014, SEC.4; P.L.166-2014, SEC.42; P.L.85-2017, SEC.85; P.L.278-2019, SEC.175; P.L.227-2023, SEC.135.
2023 Indiana Code › Title 20. Education › Article 46. Levies Other Than General Fund Levies › Chapter 1. Referendum Tax Levy › 20-46-1-15. 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.
[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.500; P.L.198-2011, SEC.7.