§ 36-12-7-8 — Certain libraries established by private donation; tax levy; report

(a) As used in this section:
(1) "county fiscal body" means the fiscal body of a county in
which a private donation library is located;
(2) "library board" means a library board established under IC 20-14 (before its repeal) or this article in a county in which a
private donation library is located; and
(3) "private donation library" means a public library:
(A) established by private donation;
(B) located in a city having a population of more than one
hundred ten thousand (110,000) and less than one hundred fifty
thousand (150,000);
(C) that contains at least twenty-five thousand (25,000)
volumes;
(D) that has real property valued at at least one hundred
thousand dollars ($100,000); and
(E) that is open and free to the residents of the city.
(b) The library board shall:
(1) levy a tax under IC 6-1.1 in an amount not less than
sixty-seven hundredths of one cent ($0.0067) and not more than
one and sixty-seven hundredths cents ($0.0167) on each one
hundred dollars ($100) of the assessed valuation of all the real
and personal property in the county;
(2) keep the tax levied under subdivision (1) separate from all
other funds of the library board; and
(3) use the tax levied under subdivision (1):
(A) if the membership of the trustees of the private donation
library includes at least one (1) member or appointee of the
library board and at least one (1) appointee of the county fiscal
body, for distributions of the full amounts of the tax received to
the trustees of the private donation library at the time the tax is
received by the library board; or
(B) if the membership of the trustees of the private donation
library does not include at least one (1) member or appointee of
the library board and at least one (1) appointee of the county
fiscal body, at the discretion of the library board for:
(i) library board purposes; or
(ii) quarterly distributions to the trustees of the private
donation library.
(c) If requested by the trustees of the private donation library, the
library board shall designate a member of the library board or appoint
an individual to serve as a trustee of the private donation library. If
requested by the trustees of the private donation library, the county
fiscal body shall appoint an individual to serve as a trustee of the
private donation library.
(d) The trustees of the private donation library shall annually submit
a budget to the library board.
(e) The trustees of the private donation library shall expend amounts
received under subsection (b)(3)(A) or (b)(3)(B)(ii) for the support,
operation, and maintenance of the private donation library. The trustees
shall:
(1) keep the money separate from all other funds;
(2) record:
(A) the amount of money received;
(B) to whom and when the money is paid out; and
(C) for what purpose the money is used;
in a book kept by the trustees; and
(3) make an annual report of the matters referred to in subdivision
(2) to the library board.
(f) For purposes of the property tax levy limits under IC 6-1.1-18.5,
the tax levied by the library board under subsection (b)(1) is not
included in the calculation of the maximum permissible property tax
levy for the public library.
[Pre-2005 Elementary and Secondary Education
Recodification Citation: 20-14-7-6.]

Legislative History

As added by P.L.1-2005, SEC.49. Amended by P.L.214-2005, SEC.76; P.L.1-2010, SEC.155; P.L.119-2012, SEC.251; P.L.11-2023, SEC.135.