§ 20-46-9-22 — Referendum revenue; application; county auditor distribution determination; eligibility; distribution amount

Indiana § 20-46-9-22

• Jurisdiction: Indiana
• Title 20: EDUCATION
• Art. 46: LEVIES OTHER THAN GENERAL FUND LEVIES
• Ch. 9: School Safety Referendum Tax Levy

Text

(a) This section:
(1) applies to revenue received from a resolution that is approved
by the governing body to impose a referendum levy under section
6 or 7 of this chapter after May 10, 2023, for a school corporation
located in:
(A) Lake County;
(B) Marion County;
(C) St. Joseph County; or
(D) Vanderburgh County;
through the full term of the referendum levy; and
(2) does not apply to revenue received from a referendum levy if:
(A) the governing body of the school corporation approves the
referendum levy in a resolution adopted under section 6 or 7 of
this chapter; and
(B) the referendum levy is imposed for the first time with
property taxes first due and payable in a calendar year
beginning after December 31, 2027.
(b) The county auditor shall distribute an amount under subsection
(d) to each charter school, excluding virtual charter schools or adult
high schools, that a student who resides within the attendance area of
the school corporation attends if the charter school, excluding virtual
charter schools or adult high schools, elects to participate in the
referendum under section 6(i) of this chapter. The department shall
provide the county auditor with data and information necessary for the
county auditor to determine:
(1) which charter schools, excluding virtual charter schools or
adult high schools, are eligible to receive a distribution under this
section; and
(2) the number of all students who reside within the attendance
area of the school corporation who are included in the ADM for
each charter school, excluding virtual charter schools or adult
high schools, described in subdivision (1).
(c) The following schools are not eligible to receive a distribution
under this section:
(1) A virtual charter school.
(2) An adult high school.
(d) For the purposes of the calculations made in this subsection,
each eligible school that has entered into an agreement with a school
corporation to participate as a participating innovation network charter
school under IC 20-25.7-5 is considered to have an ADM that is
separate from the school corporation. The amount that the county
auditor shall distribute to a charter school, excluding virtual charter
schools or adult high schools, under this section is the amount
determined in the last STEP of the following STEPS:
STEP ONE: Determine, for each charter school, excluding virtual
charter schools or adult high schools, that is eligible to receive a
distribution under this section, the number of students who reside
within the attendance area of the school corporation who are
currently included in the ADM of the charter school.
STEP TWO: Determine the sum of:
(A) the current ADM count for the school corporation; plus
(B) the total number of students who reside within the
attendance area of the school corporation who are currently
included in the ADM of a charter school, excluding virtual
charter schools or adult high schools.
STEP THREE: Determine the result of:
(A) the STEP ONE amount; divided by
(B) the STEP TWO amount.
STEP FOUR: Determine the result of:
(A) the STEP THREE amount; multiplied by
(B) the amount collected by the county auditor during the most
recent installment period.
(e) If a charter school receives a distribution under this section, the
distribution may be used only for the purposes described in IC 20-40-20-6(a).

Legislative History

As added by P.L.189-2023, SEC.38. Amended by P.L.68-2025, SEC.232.