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.
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, […]
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 […]
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 […]
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 […]
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.
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 […]
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 […]
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 […]
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 […]