§ 36-1.5-4-7 — Budgets, tax rates, and tax levies; deadline for certification; election districts

Indiana § 36-1.5-4-7

• Jurisdiction: Indiana
• Title 36: LOCAL GOVERNMENT
• Art. 1.5: GOVERNMENT MODERNIZATION
• Ch. 4: Reorganization by Referendum

Text

(a) In the year before the year in which the
participating political subdivisions are reorganized under this chapter:
(1) subject to subsection (b), the fiscal bodies of the reorganizing
political subdivisions shall, in the manner provided by IC 6-1.1-17, adopt tax levies, tax rates, and a budget for the
reorganized political subdivision either through the adoption of
substantially identical resolutions adopted by each of the fiscal
bodies or, if authorized in the plan of reorganization, through a
joint board established under an agreement of the fiscal bodies on
which the members of each of the fiscal bodies are represented;
and
(2) if the reorganized political subdivision will have elected
offices and different election districts than any of the reorganizing
political subdivisions, the legislative bodies of the reorganizing
political subdivisions shall establish the election districts either
through the adoption of substantially identical resolutions adopted
by each of the legislative bodies or, if authorized in the plan of
reorganization, through a joint board established under an
agreement of the legislative bodies on which the members of each
of the legislative bodies are represented.
(b) This subsection applies to two (2) or more school corporations
that participate in a reorganization in which the voters approve a plan
of reorganization in a general election and the plan of reorganization
provides for the reorganization to become effective for property taxes
first due and payable in the immediately following calendar year. The
participating school corporations may publish notices, hold public
hearings, and take final action for the adoption of property tax levies,
property tax rates, and a budget for the reorganized school corporation
after the voters approve the plan of reorganization. The alternative
schedule must comply with the following:
(1) Each participating school corporation shall give notice by
publication to taxpayers of:
(A) the estimated budget;
(B) the estimated maximum permissible levy;
(C) the current and proposed tax levies of each fund; and
(D) the amounts of excessive levy appeals to be requested;
for the ensuing year as set forth in subsection (c).
(2) Each participating school corporation must conduct a public
hearing on the proposed tax levies, tax rates, and budget at least
ten (10) days before the date the participating school corporation
adopts the proposed tax levies, tax rates, and budget.
(3) The governing body of each participating school corporation
must meet to fix the tax levies, tax rates, and budget for the
ensuing year before December 6 of the year the public question
is approved by the voters.
(4) The county auditor shall certify the adopted property tax
levies, property tax rates, and budget for the reorganized school
corporation to the department of local government finance before
December 8 in the year in which the public question is approved
by the voters.
Subject to subsection (d), the department of local government finance
may adjust any other applicable time limit specified in IC 6-1.1-17 to
be consistent with this section.
(c) The notice under subsection (b)(1) must be published two (2)
times:
(1) with each publication of notice in a newspaper in accordance
with IC 5-3-1; or
(2) with the first publication of notice in a newspaper described
in subdivision (1) and the second publication of notice:
(A) in accordance with IC 5-3-5; and
(B) on the official web site of each participating school
corporation.
The first publication of notice must be at least ten (10) days before the
date fixed for the public hearing and the last publication of notice must
be not later than November 24 of the year the public question is
approved by the voters.
(d) The department of local government finance is expressly
directed to complete the duties assigned to it under IC 6-1.1-17-16 with
respect to the submitted property tax levies, property tax rates, and
budget as follows:
(1) For each budget year before 2019, not later than February 15
of that budget year.
(2) For each budget year after 2018, not later than December 31
of the year preceding that budget year, unless a taxing unit in a
county is issuing debt after December 1 in the year preceding the
budget year or intends to file a shortfall appeal under IC 6-1.1-18.5-16.
(3) For each budget year after 2018, not later than January 15 of
the budget year if a taxing unit in a county is issuing debt after
December 1 in the year preceding the budget year or intends to
file a shortfall appeal under IC 6-1.1-18.5-16.
(e) If a school is converted into a charter school under IC 20-24-11,
the charter school must, before December 1 of each year, publish its
estimated annual budget for the ensuing year in accordance with IC 5-3-1.

Legislative History

As added by P.L.186-2006, SEC.4. Amended by P.L.26-2012, SEC.1; P.L.184-2016, SEC.28; P.L.152-2021, SEC.38.