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.
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.
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.
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.
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.
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 […]
20-45-8-3. “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 […]