CHAPTER 7. SUPPLEMENTAL COUNTY LEVY; LAKE COUNTY

IC 20-45-7
    Chapter 7. Supplemental County Levy; Lake County

IC 20-45-7-1
Application
    Sec. 1. This chapter applies only to Lake County.
As added by P.L.2-2006, SEC.168.

IC 20-45-7-2
Policy
    Sec. 2. The following is declared to be the policy of this chapter:
        (1) That in certain areas in Indiana there exists a conditioncreated by the shift in population from urban centers to outlyingareas that has created administrative and financial problems inthe maintenance and operation of school systems in these areas,resulting in maladjustment of taxable wealth in these areas forlevying taxes for the operation of the schools.
        (2) That improvement in the administrative and financialstructures of the qualified school corporations existing in theseoutlying areas to the urban centers is essential for the following:
            (A) The establishment and maintenance of a general uniformand efficient system of public schools to provide a moreequalized educational opportunity for public school pupils.
            (B) The achievement of greater equity in school tax ratesamong the inhabitants of the various existing qualifiedschool corporations in these areas.
            (C) The provision for more use of the public funds expendedfor the support of the public school system.
        (3) That existing statutes with respect to the granting offinancial assistance on a countywide basis, allowing a morefavorable use of the taxable wealth of the county for the supportof the various school districts within the county, are inadequateto effectuate the need for this improvement in those areas.
        (4) That modification in the present statutory provisionspertaining to the levying of tax rates for school purposes for theareas that qualify within the definitions in this chapter isessential to carry out the purposes of IC 20-23-4, and to that endit is the intent of the general assembly, by this chapter, to makeprovision for a more satisfactory use of the taxable wealth ofcounties that qualify under this chapter for the promotion,betterment, and improvement of their educational systems.
As added by P.L.2-2006, SEC.168.

IC 20-45-7-3
"ADA"
    Sec. 3. As used in this chapter, "ADA" means, as to any qualifiedschool corporation, the average number of pupils in daily attendancein the qualified school corporation, determined in accordance withthe rules established by the state board. If territory is transferred fromone (1) school corporation to another after April 4, 1973, under

IC 20-4-4 (before its repeal), IC 20-3-14 (before its repeal),IC 20-23-5, or IC 20-25-5, ADA ratio shall be interpreted as thoughthe pupils in the territory had been transferred in the school yearending in 1973.
As added by P.L.2-2006, SEC.168.

IC 20-45-7-4
"ADA ratio"
    Sec. 4. As used in this chapter, "ADA ratio" means, as to anyqualified school corporation, the quotient resulting from a divisionof that qualified school corporation's current ADA by that qualifiedschool corporation's ADA for the school year ending in 1973.However, in any case in which the quotient is less than one (1), theADA ratio for the qualified school corporation is one (1). If territoryis transferred from one (1) school corporation to another after April4, 1973, under IC 20-4-4 (before its repeal), IC 20-3-14 (before itsrepeal), IC 20-23-5, or IC 20-25-5, ADA ratio shall be interpreted asthough the pupils in the territory had been transferred in the schoolyear ending in 1973.
As added by P.L.2-2006, SEC.168.

IC 20-45-7-5
"Assessed value"
    Sec. 5. As used in this chapter, "assessed valuation" of anyqualified school corporation means the net assessed value of its realand taxable personal property adjusted by a percentage factor. Foreach qualified school corporation, this factor shall be the most recentadjustment factor computed by the department of local governmentfinance under IC 6-1.1-34.
As added by P.L.2-2006, SEC.168.

IC 20-45-7-6
"County auditor"
    Sec. 6. As used in this chapter, "county auditor" refers to thecounty auditor of a qualified county.
As added by P.L.2-2006, SEC.168.

IC 20-45-7-7
"County council"
    Sec. 7. As used in this chapter, "county council" refers to thecounty council of a qualified county.
As added by P.L.2-2006, SEC.168.

IC 20-45-7-8
"County treasurer"
    Sec. 8. As used in this chapter, "county treasurer" refers to thecounty treasurer of a qualified county.
As added by P.L.2-2006, SEC.168.

IC 20-45-7-9 "Current ADA"
    Sec. 9. As used in this chapter, "current ADA" means the mostrecently determined ADA for the qualified school corporation inquestion. If territory is transferred from one (1) school corporationto another after April 4, 1973, under IC 20-4-4 (before its repeal),IC 20-3-14 (before its repeal), IC 20-23-5, or IC 20-25-5, currentADA ratio shall be interpreted as though the pupils in the territoryhad been transferred in the school year ending in 1973.
As added by P.L.2-2006, SEC.168.

IC 20-45-7-10
"Eligible pupil"
    Sec. 10. As used in this chapter,"eligible pupil" has the meaningset forth in IC 20-43-1-11.
As added by P.L.2-2006, SEC.168.

IC 20-45-7-11
"Entitlement"
    Sec. 11. As used in this chapter, "entitlement" of a qualifiedschool corporation is that part of the fund:
        (1) to which any qualified school corporation is entitled for anycalendar year; and
        (2) on the basis of which the tax is set under this chapter.
As added by P.L.2-2006, SEC.168.

IC 20-45-7-12
"Fund"
    Sec. 12. As used in this chapter, "fund" refers to the county schooldistribution fund:
        (1) into which the receipts from the tax must be credited; and
        (2) from which distributions to qualified school corporationsmust be charged.
As added by P.L.2-2006, SEC.168.

IC 20-45-7-13
"Qualified county"
    Sec. 13. As used in this chapter, "qualified county" means LakeCounty.
As added by P.L.2-2006, SEC.168.

IC 20-45-7-14
"Qualified school corporation"
    Sec. 14. As used in this chapter, "qualified school corporation"means any school corporation that has under its jurisdiction anyterritory located in the qualified county.
As added by P.L.2-2006, SEC.168.

IC 20-45-7-15
"Tax"
    Sec. 15. As used in this chapter, "tax" refers to the county

supplemental school financing property tax to be levied by thecounty council under this chapter.
As added by P.L.2-2006, SEC.168.

IC 20-45-7-16
Duty; levy of countywide tax
    Sec. 16. Each calendar year, the county council shall impose a taxon the real and personal property subject to taxation by the countyunder this chapter.
As added by P.L.2-2006, SEC.168.

IC 20-45-7-17
Adoption procedure
    Sec. 17. The tax shall be imposed at the same time the countycouncil adopts the qualified county's budget, tax levy, and tax rate forthe next calendar year under IC 6-1.1-17.
As added by P.L.2-2006, SEC.168.

IC 20-45-7-18
Calculation; tax rate
    Sec. 18. The county council shall set a rate for the tax that willproduce the total amount of the entitlements of the qualified schoolcorporations for the next calendar year. However, the amount of thetax levy may not be greater than the amount determined under STEPTWO of the following formula:
        STEP ONE: Determine the total dollar amount of that tax levyfor 1972, payable in calendar year 1973, assuming one hundredpercent (100%) tax collection.
        STEP TWO: Multiply the STEP ONE amount by the ADAratio.
As added by P.L.2-2006, SEC.168.

IC 20-45-7-19
Certification; information needed to set tax rate
    Sec. 19. Before July 11 of each year, the state superintendent shallcertify to the county auditor:
        (1) the consolidated ADA ratio of the qualified schoolcorporations;
        (2) the number of pupils in ADM of each qualified schoolcorporation for the immediately preceding school year; and
        (3) an estimate of these statistics for the succeeding school year.
As added by P.L.2-2006, SEC.168.

IC 20-45-7-20
County auditor certification; tax rate
    Sec. 20. (a) The county auditor shall compute the amount of thetax to be levied each year. Before August 2, the county auditor shallcertify the amount to the county council.
    (b) The tax rate shall be advertised and fixed by the countycouncil in the same manner as other property tax rates. The tax rate

shall be subject to all applicable law relating to review by the countyboard of tax adjustment and the department of local governmentfinance.
    (c) The department of local government finance shall certify thetax rate at the time it certifies the other county tax rates.
    (d) The department of local government finance shall raise orlower the tax rate to the tax rate provided in this chapter, regardlessof whether the certified tax rate is below or above the tax rateadvertised by the county.
As added by P.L.2-2006, SEC.168. Amended by P.L.224-2007,SEC.114; P.L.146-2008, SEC.492.

IC 20-45-7-21
Tax subject to maximum county levy limit
    Sec. 21. The maximum levy limit that the county may levy for aparticular year equals the maximum levy limit otherwise prescribedfor the county for that year by IC 6-1.1-18.5. The amount levied forthat year under the tax is included within the maximum levy limit.
As added by P.L.2-2006, SEC.168.

IC 20-45-7-22
Collection
    Sec. 22. The county officials charged with the duty of collectingand receiving receipts from county taxes shall collect and receive thetax in the same manner as other county taxes.
As added by P.L.2-2006, SEC.168.

IC 20-45-7-23
Treasurer; deposits; county school distribution fund
    Sec. 23. The county treasurer shall deposit the money collectedfrom the tax in a county school distribution fund.
As added by P.L.2-2006, SEC.168.

IC 20-45-7-24
Effect of distribution of excise taxes
    Sec. 24. For purposes of allocating distributions of tax revenuescollected under IC 6-5.5, IC 6-6-5, IC 6-6-5.5, or IC 6-6-6.5, the taxshall be treated as if it were property taxes imposed by a separatetaxing unit. The appropriate part of those distributions shall bedeposited in the fund.
As added by P.L.2-2006, SEC.168.

IC 20-45-7-25
Distribution of tax collections to school corporations
    Sec. 25. The county auditor and the county treasurer shalldistribute the money credited to the fund during a calendar year tothe qualified school corporations based on their entitlements for theyear, adjusted as provided in this chapter.
As added by P.L.2-2006, SEC.168.
IC 20-45-7-26
Calculation; school corporation's distribution
    Sec. 26. The entitlement of each qualified school corporation fromthe fund for each calendar year is the greater of:
        (1) the amount of its entitlement for calendar year 2000 fromthe tax levied under this chapter; or
        (2) an amount equal to twenty-seven dollars and fifty cents($27.50) times its ADM.
As added by P.L.2-2006, SEC.168.

IC 20-45-7-27
Correction of errors
    Sec. 27. (a) If the tax rate is incorrect because of an error incalculating its amount, including a mistake in the amount ofassessment, the error shall be expeditiously corrected within the nexttwo (2) years by decreasing or increasing the rate of the tax setduring those two (2) years.
    (b) If the entitlement received by a qualified school corporationin any calendar year is more or less than its entitlement on accountof an error in calculation, the amount of entitlement of a qualifiedschool corporation shall be similarly adjusted within the next two (2)calendar years.
    (c) If the money credited to the fund during any year is more orless than the total entitlements of the qualified school corporationsfor the calendar year, except for a greater or lesser receipt incidentdue to an error in calculating an entitlement or its correction, thecounty auditor shall increase or reduce each qualified schoolcorporation's entitlement by the same percentage.
    (d) The entire balance of the fund for each calendar year shall bedistributed.
As added by P.L.2-2006, SEC.168.

IC 20-45-7-28
Distribution by warrant; schedule
    Sec. 28. The county auditor shall issue a warrant to the countytreasurer for the distributions from the fund to the qualified schoolcorporations in the amounts to which they are entitled under thischapter. The distributions shall be made at the same time as otherproperty tax levies in each semiannual tax settlement period. Aqualified school corporation has the right to obtain advance draws.
As added by P.L.2-2006, SEC.168.

IC 20-45-7-29
Deposit of distribution; general fund
    Sec. 29. Receipts from the fund shall be credited by each qualifiedschool corporation to its general fund. The budgets of each qualifiedschool corporation shall reflect the anticipated receipts from the tax.Appropriations shall be made from the general fund by the qualifiedschool corporations as other appropriations are made either in theannual budgets or by additional appropriations.As added by P.L.2-2006, SEC.168.

IC 20-45-7-30
Certifications; additional information
    Sec. 30. The department of local government finance and the statesuperintendent shall make certifications of any information in theirpossession, or any other certifications required by this chapter thatwill facilitate its execution.
As added by P.L.2-2006, SEC.168.