§ 36-10-13-8 — School corporations in certain counties; appropriation for cultural institution authorized; prerequisites for receipt of payments; imposition of tax

(a) This section applies to school corporations
in a county:
(1) containing a consolidated city; or
(2) as of the 2020 federal decennial census, having a population
of more than one hundred seventy-five thousand (175,000) and
less than seven hundred thousand (700,000).
(b) Subject to subsection (c), the governing body of a school
corporation may annually appropriate sums to be paid to cultural
institutions that are reasonably commensurate with the educational and
cultural contributions made by the institutions to the school corporation
and the school corporation's students.
(c) Before a cultural institution may receive payments under this
section, the president and secretary of the cultural institution must file
with the school corporation an affidavit stating that the cultural
institution meets the following requirements:
(1) The governing body has adopted a resolution that entitles a
representative of the school corporation to attend and speak at all
meetings of the governing body.
(2) The cultural institution:
(A) admits the public to galleries, museums, and facilities at
reasonable times and allows public use of those facilities free
of charge; or
(B) provides alternative services free of charge to the public
instead of admission to those facilities.
The governing body of the school corporation shall judge whether
the alternative services are conducive to the education or cultural
development of the public.
(3) The cultural institution has a permanent location in the
municipality where the cultural institution conducts the cultural
institution's principal educational or cultural purpose.
(4) The cultural institution has no general taxing authority.
The affidavit must be filed at least thirty (30) days before a request for
an appropriation under this section.
(d) To provide for a cultural institution under this section, the
governing body of a school corporation may impose a tax of not more
than five-tenths of one cent ($0.005) on each one hundred dollars
($100) of assessed valuation in the school corporation and do the
following:
(1) The school corporation shall deposit the proceeds of the tax in
a cultural institution fund. The cultural institution fund shall be
separate and distinct from the school corporation's operation and
education funds and may be used only to provide funds for a
cultural institution under this section.
(2) Subject to section 6 of this chapter, the governing body of a
school corporation may annually appropriate money in the
cultural institution fund to be paid in semiannual installments to
a cultural institution having facilities in the county.
(e) A cultural institution that complies with this section may
continue to receive payments under this section as long as the school
corporation appropriates sums for that purpose.
(f) In the case of a school corporation with territory in more than one
(1) county, the governing body of the school corporation may impose
the property tax levy under this section only on real and personal
property in the school corporation's territory that is located in the
county described in subsection (a).
(g) The property tax rate and levy imposed under this chapter:
(1) must be certified by the department of local government
finance under IC 6-1.1-17-16; and
(2) are not considered part of the maximum permissible ad
valorem property tax levy under IC 20-46-8-1 for the school
corporation's operations fund.
[Pre-2005 Elementary and Secondary Education
Recodification Citation: 20-5-17.5-4.]

Legislative History

As added by P.L.1-2005, SEC.48. Amended by P.L.11-2023, SEC.134; P.L.230-2025, SEC.153.