This text of Indiana § 6-1.1-17-20.3 (Review of proposed budget and levy of public libraries without an
elected governing body by city, town, or county fiscal body) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
3.
(a)Except as provided in section 20.4
of this chapter, this section applies only to the governing body of a
public library that:
(1)is not comprised of a majority of officials who are elected to
serve on the governing body; and
(2)has a percentage increase in the proposed budget for the
taxing unit for the ensuing calendar year that is more than the
result of:
(A)the maximum levy growth quotient determined under IC 6-1.1-18.5-2 for the ensuing calendar year, rounded to the
nearest thousandth (0.001); minus
(B)one (1).
For purposes of this section, an individual who qualifies to be
appointed to a governing body or serves on a governing body because
of the individual's status as an elected official of another taxing unit
shall be treated as an official who was not elected to serve on
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3. (a) Except as provided in section 20.4
of this chapter, this section applies only to the governing body of a
public library that:
(1) is not comprised of a majority of officials who are elected to
serve on the governing body; and
(2) has a percentage increase in the proposed budget for the
taxing unit for the ensuing calendar year that is more than the
result of:
(A) the maximum levy growth quotient determined under IC 6-1.1-18.5-2 for the ensuing calendar year, rounded to the
nearest thousandth (0.001); minus
(B) one (1).
For purposes of this section, an individual who qualifies to be
appointed to a governing body or serves on a governing body because
of the individual's status as an elected official of another taxing unit
shall be treated as an official who was not elected to serve on the
governing body.
(b) This section does not apply to an entity whose tax levies are
subject to review and modification by a city-county legislative body
under IC 36-3-6-9.
(c) If:
(1) the assessed valuation of a public library's territory is entirely
contained within a city or town; or
(2) the assessed valuation of a public library's territory is not
entirely contained within a city or town but more than fifty
percent (50%) of the assessed valuation of the public library's
territory is contained within the city or town;
the governing body shall submit its proposed budget and property tax
levy to the city or town fiscal body in the manner prescribed by the
department of local government finance before September 2 of a year.
However, the governing body shall submit its proposed budget and
property tax levy to the county fiscal body in the manner provided in
subsection (d), rather than to the city or town fiscal body, if more than
fifty percent (50%) of the parcels of real property within the
jurisdiction of the public library are located outside the city or town.
(d) If subsection (c) does not apply or the public library's territory
covers more than one (1) county, the governing body of the public
library shall submit its proposed budget and property tax levy to the
county fiscal body in the county where the public library has the most
assessed valuation. The proposed budget and levy shall be submitted
to the county fiscal body in the manner prescribed by the department
of local government finance before September 2 of a year.
(e) The fiscal body of the city, town, or county (whichever applies)
shall review each budget and proposed tax levy and adopt a final
budget and tax levy for the public library. The fiscal body may reduce
or modify but not increase the proposed budget or tax levy.
(f) If a public library fails to file the information required in
subsection (c) or (d), whichever applies, with the appropriate fiscal
body by the time prescribed by this section, when calculating the
maximum ad valorem property tax levy under IC 6-1.1-18.5-3(a) for
the public library for the ensuing budget year, instead of multiplying
the maximum levy growth quotient determined under IC 6-1.1-18.5-2(b) or IC 6-1.1-18.5-2(e) (as applicable) for the year by the
public library's maximum permissible ad valorem property tax levy for
the preceding calendar year as prescribed in STEP TWO of IC 6-1.1-18.5-3(a), for purposes of STEP TWO of IC 6-1.1-18.5-3(a), the
public library's maximum permissible ad valorem property tax levy for
the preceding calendar year must instead be multiplied by the result of
the following:
STEP ONE: Determine:
(A) the result of STEP FOUR of IC 6-1.1-18.5-2(b) or STEP
FIVE of IC 6-1.1-18.5-2(e) (as applicable); minus
(B) one (1).
STEP TWO: Multiply:
(A) the STEP ONE result; by
(B) eight-tenths (0.8).
STEP THREE: Add one (1) to the STEP TWO result.
However, if the public library files the information as required in
subsection (c) or (d), whichever applies, for the budget year
immediately following the budget year for which the formula under this
subsection is applied, when calculating the maximum ad valorem
property tax levy under IC 6-1.1-18.5-3(a) for the public library for the
subsequent budget year, the public library's maximum permissible ad
valorem property tax levy must be calculated as if the formula under
this subsection had not been applied for the affected budget year.
(g) If the appropriate fiscal body fails to complete the requirements
of subsection (e) before the adoption deadline in section 5 of this
chapter for any public library subject to this section, when calculating
the maximum ad valorem property tax levy under IC 6-1.1-18.5-3(a)
for the city, town, or county for the ensuing budget year, instead of
multiplying the maximum levy growth quotient determined under IC 6-1.1-18.5-2(b) or IC 6-1.1-18.5-2(e) (as applicable) for the year by the
city's, town's, or county's maximum permissible ad valorem property
tax levy for the preceding calendar year as prescribed in STEP TWO
of IC 6-1.1-18.5-3(a), for purposes of STEP TWO of IC 6-1.1-18.5-3(a), the city's, town's, or county's maximum permissible ad
valorem property tax levy for the preceding calendar year must instead
be multiplied by the result of the following:
STEP ONE: Determine:
(A) the result of STEP FOUR of IC 6-1.1-18.5-2(b) or STEP
FIVE of IC 6-1.1-18.5-2(e) (as applicable); minus
(B) one (1).
STEP TWO: Multiply:
(A) the STEP ONE result; by
(B) eight-tenths (0.8).
STEP THREE: Add one (1) to the STEP TWO result.
However, if the city, town, or county files the information as required
in subsection (e) for the budget year immediately following the budget
year for which the formula under this subsection is applied, when
calculating the maximum ad valorem property tax levy under IC 6-1.1-18.5-3(a) for the city, town, or county for the subsequent budget
year, the unit's maximum permissible ad valorem property tax levy
must be calculated as if the formula under this subsection had not been
applied for the affected budget year.