36-12-12-3. Plan of Revenues and Expenditures; Hearing; Notice
Sec. 3. (a) Before a library board may collect property taxes for a capital projects fund in a particular year, the library board must, after January 1 and before May 15 of the immediately preceding year, hold a public hearing on a proposed plan, pass a resolution to adopt a plan, and submit the plan […]
36-12-12-4. Approval or Rejection of Plan by Appropriate Fiscal Body; Hearing
Sec. 4. (a) If the library board passes a resolution under section 3 of this chapter, not later than ten (10) days after passing the resolution the board shall transmit a certified copy of the plan to the appropriate fiscal body or fiscal bodies, whichever applies. The appropriate fiscal body is determined as follows: (1) […]
36-12-12-5. Notice; Petition of Objection by Taxpayers
Sec. 5. (a) If the library board passes a resolution under section 3 of this chapter and the appropriate fiscal body or bodies approve the plan, the library board shall publish notice of adoption in accordance with IC 5-3-1-2(i). (b) Ten (10) or more taxpayers who will be affected by the adopted plan may file […]
36-12-12-6. Notice and Hearing; Petition of Objection by Taxpayers
Sec. 6. The department of local government finance shall, within a reasonable time, fix a date for a hearing on the petition filed under section 5(b) of this chapter. The hearing shall be held in a county in which the library district is located. The department of local government finance shall notify: (1) the library […]
36-12-12-7. Department of Local Government Finance Action; Appeal
Sec. 7. (a) After a hearing upon the petition under section 6 of this chapter, the department of local government finance shall certify the department’s approval, disapproval, or modification of the plan to the library board and the auditor of the county. (b) A: (1) taxpayer who signed a petition filed under section 5 of […]
36-12-12-8. Appropriations; Conform to Plan
Sec. 8. Notwithstanding IC 6-1.1-17, the department of local government finance may approve appropriations from the capital projects fund only if the appropriations conform to a plan that has been adopted and approved in compliance with this chapter. [Pre-2005 Elementary and Secondary Education Recodification Citation: 20-14-13-10.] As added by P.L.1-2005, SEC.49. Amended by P.L.1-2006, SEC.587.
36-12-12-9. Amending Plan; Emergencies; Increasing Tax Rate and Borrowing Funds
Sec. 9. (a) A library board may amend an adopted and approved plan to: (1) provide money for the purposes described in section 2(b)(4) of this chapter; or (2) supplement money accumulated in the capital projects fund for those purposes. (b) If an emergency arises that results in costs that exceed the amount accumulated in […]
36-12-12-10. Tax Rate; Limit and Advertisement
Sec. 10. To provide for the capital projects fund, the library board may, for each year in which a plan adopted under section 3 of this chapter is in effect, impose a property tax rate that does not exceed one and sixty-seven hundredths cents ($0.0167) on each one hundred dollars ($100) of assessed valuation of […]
36-12-12-11. Interest
Sec. 11. Interest on the capital projects fund, including the fund’s pro rata share of interest earned on the investment of total money on deposit, shall be deposited in the fund. The library board may allocate the interest among the accounts within the fund. [Pre-2005 Elementary and Secondary Education Recodification Citation: 20-14-13-13.] As added by […]
36-12-12-12. Administrative Rules
Sec. 12. The department of local government finance may adopt rules under IC 4-22-2 to implement this chapter. [Pre-2005 Elementary and Secondary Education Recodification Citation: 20-14-13-14.] As added by P.L.1-2005, SEC.49.