Title 20, TITLE 20. EDUCATION

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.

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 Reco…

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.

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.

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.

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.…

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 qual…

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 commission…

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 calen…

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 …

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 pro…

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.

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 …

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 q…

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 un…

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 …

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 schoo…

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, …

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.

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 Citati…

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 …

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 towns…

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.

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.

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 ad…

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 Cita…

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.

Sec. 1. (a) A school corporation may impose an annual property tax levy for its operations fund. (b) For property taxes first due and payable in 2019, the maximum permissible property tax levy a school corporation may impose for its operations fund (IC 20-40-18) is the following:…

As added by P.L.238-2019, SEC.20. Amended by P.L.159-2020, SEC.68. Expired 1-1-2022 by P.L.238-2019, SEC.20.

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…

charter schools Effective 7-1-2024. Sec. 11.2. (a) This section applies only to revenue collected after June 30, 2024, from a tax levy imposed under this chapter by a school corporation located in: (1) Lake County; (2) Marion County; (3) St. Joseph County; or (4) Vanderburgh Coun…

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) (re…

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…

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.

As added by P.L.244-2017, SEC.106. Repealed by P.L.140-2018, SEC.25.

As added by P.L.244-2017, SEC.106. Repealed by P.L.140-2018, SEC.26.

As added by P.L.244-2017, SEC.106. Repealed by P.L.140-2018, SEC.27.

As added by P.L.244-2017, SEC.106. Repealed by P.L.140-2018, SEC.28.

As added by P.L.76-2019, SEC.1. Amended by P.L.159-2020, SEC.67. Expired 1-1-2022 by P.L.76-2019, SEC.1.