CHAPTER 1. REFERENDUM TAX LEVY
IC 20-46
ARTICLE 46. LEVIES OTHER THAN GENERALFUND LEVIES
IC 20-46-1
Chapter 1. Referendum Tax Levy
IC 20-46-1-1
"Base tax levy"
Sec. 1. As used in this chapter, "base tax levy" means the totaldollar amount of the property tax levied by a school corporation forthe school corporation's general fund for taxes collectible in 1973,assuming one hundred percent (100%) tax collection, as adjustedunder IC 6-1.1-19-4.4(a)(4) (before its repeal), IC 6-1.1-19-4.5(c)(before its repeal), IC 6-1.1-19-6(b) (before its repeal), andIC 6-1.1-19-6(c) (before its repeal).
As added by P.L.2-2006, SEC.169.
IC 20-46-1-2
Repealed
(Repealed by P.L.146-2008, SEC.810.)
IC 20-46-1-3
"Fund"
Sec. 3. As used in this chapter, "fund" refers to the referendum taxlevy fund.
As added by P.L.2-2006, SEC.169.
IC 20-46-1-4
"Levy"
Sec. 4. As used in this chapter, "levy" refers to the property taxlevy imposed under this chapter.
As added by P.L.2-2006, SEC.169.
IC 20-46-1-5
"Referendum"
Sec. 5. As used in this chapter, "referendum" refers to areferendum under this chapter.
As added by P.L.2-2006, SEC.169.
IC 20-46-1-6
Power; levy
Sec. 6. A school corporation may impose a referendum tax levyfor the school corporation's fund in the amount allowed under:
(1) section 7 of this chapter;
(2) sections 8 through 19 of this chapter; or
(3) both subdivisions (1) and (2).
As added by P.L.2-2006, SEC.169.
IC 20-46-1-7 Transfer of certain levies from general fund
Sec. 7. (a) This section applies to a school corporation that addedan amount to the school corporation's base tax levy before 2002 asthe result of the approval of an excessive tax levy by the majority ofindividuals voting in a referendum held in the area served by theschool corporation under IC 6-1.1-19-4.5 (before its repeal).
(b) A school corporation may adopt a resolution before September21, 2005, to transfer the power of the school corporation to levy theamount described in subsection (a) from the school corporation'sgeneral fund to the school corporation's fund. A school corporationthat adopts a resolution under this section shall, as soon aspracticable after adopting the resolution, send a certified copy of theresolution to the department of local government finance and thecounty auditor. A school corporation that adopts a resolution underthis section may, for property taxes first due and payable after 2005,levy an additional amount for the fund that does not exceed theamount of the excessive tax levy added to the school corporation'sbase tax levy before 2002.
(c) The power of the school corporation to impose the levytransferred to the fund under this section expires December 31, 2012,unless:
(1) the school corporation adopts a resolution to reimpose orextend the levy; and
(2) the levy is approved, before January 1, 2013, by a majorityof the individuals who vote in a referendum that is conducted inaccordance with the requirements in this chapter.
As soon as practicable after adopting the resolution undersubdivision (1), the school corporation shall send a certified copy ofthe resolution to the department of local government finance and thecounty auditor. However, if requested by the school corporation inthe resolution adopted under subdivision (1), the question ofreimposing or extending a levy transferred to the fund under thissection may be combined with a question presented to the voters toreimpose or extend a levy initially imposed after 2001. A levyreimposed or extended under this subsection shall be treated for allpurposes as a levy reimposed or extended under this chapter.
(d) The school corporation's levy under this section may not beconsidered in the determination of the school corporation's statetuition support distribution under IC 20-43 or the determination ofany other property tax levy imposed by the school corporation.
As added by P.L.2-2006, SEC.169. Amended by P.L.146-2008,SEC.494; P.L.182-2009(ss), SEC.345; P.L.41-2010, SEC.5.
IC 20-46-1-8
Resolution for referendum levy; purposes of referendum levy
Sec. 8. (a) Subject to this chapter, the governing body of a schoolcorporation may adopt a resolution to place a referendum under thischapter on the ballot for either of the following purposes:
(1) The governing body of the school corporation determinesthat it cannot, in a calendar year, carry out its public educational
duty unless it imposes a referendum tax levy under this chapter.
(2) The governing body of the school corporation determinesthat a referendum tax levy under this chapter should be imposedto replace property tax revenue that the school corporation willnot receive because of the application of the credit underIC 6-1.1-20.6.
(b) The governing body of the school corporation shall certify acopy of the resolution to the department of local government financeand the county fiscal body of each county in which the schoolcorporation is located.
As added by P.L.2-2006, SEC.169. Amended by P.L.146-2008,SEC.495; P.L.41-2010, SEC.6.
IC 20-46-1-9
Referendum
Sec. 9. A referendum tax levy under this chapter may be put intoeffect only if a majority of the individuals who vote in a referendumthat is conducted in accordance with this section and sections 10through 19 of this chapter approves the appellant schoolcorporation's making a levy for the ensuing calendar year.
As added by P.L.2-2006, SEC.169. Amended by P.L.146-2008,SEC.496.
IC 20-46-1-10
Form; referendum question
Sec. 10. The question to be submitted to the voters in thereferendum must read as follows:
"For the __ (insert number) calendar year or years immediatelyfollowing the holding of the referendum, shall the schoolcorporation impose a property tax rate that does not exceed_____________ (insert amount) cents ($0.__) (insert amount)on each one hundred dollars ($100) of assessed valuation andthat is in addition to all other property tax levies imposed by theschool corporation?".
As added by P.L.2-2006, SEC.169. Amended by P.L.113-2010,SEC.97.
IC 20-46-1-11
Maximum term of levy
Sec. 11. The voters in a referendum may not approve a levy thatis imposed for more than seven (7) years. However, a levy may bereimposed or extended under this chapter.
As added by P.L.2-2006, SEC.169.
IC 20-46-1-12
Certification of public question
Sec. 12. If a school corporation adopts a resolution under section8 of this chapter, the county fiscal body must under IC 3-10-9-3certify the question to be voted on at the referendum to the countyelection board of each county in which any part of the appellant
school corporation is located.
As added by P.L.2-2006, SEC.169. Amended by P.L.146-2008,SEC.497.
IC 20-46-1-13
County clerk duties; referendum
Sec. 13. Each county clerk shall, upon receiving the questioncertified by the county fiscal body under this chapter, call a meetingof the county election board to make arrangements for thereferendum.
As added by P.L.2-2006, SEC.169. Amended by P.L.146-2008,SEC.498.
IC 20-46-1-14
Date of referendum
Sec. 14. (a) The referendum shall be held in the next primaryelection, general election, or municipal election in which all theregistered voters who are residents of the appellant schoolcorporation are entitled to vote after certification of the questionunder IC 3-10-9-3. The certification of the question must occur notlater than noon:
(1) sixty (60) days before a primary election if the question isto be placed on the primary or municipal primary electionballot; or
(2) August 1 if the question is to be placed on the general ormunicipal election ballot.
However, if a primary election, general election, or municipalelection will not be held during the first year in which the publicquestion is eligible to be placed on the ballot under this chapter andif the appellant school corporation requests the public question to beplaced on the ballot at a special election, the public question shall beplaced on the ballot at a special election to be held on the firstTuesday after the first Monday in May or November of the year. Thecertification must occur not later than noon sixty (60) days before aspecial election to be held in May (if the special election is to be heldin May) or noon on August 1 (if the special election is to be held inNovember).
(b) If the referendum is not conducted at a primary election,general election, or municipal election, the appellant schoolcorporation in which the referendum is to be held shall pay all thecosts of holding the referendum.
As added by P.L.2-2006, SEC.169. Amended by P.L.146-2008,SEC.499; P.L.113-2010, SEC.98.
IC 20-46-1-15
Duties; county election board
Sec. 15. Each county election board shall cause:
(1) the question certified to the circuit court clerk by the countyfiscal body to be placed on the ballot in the form prescribed byIC 3-10-9-4; and (2) an adequate supply of ballots and voting equipment to bedelivered to the precinct election board of each precinct inwhich the referendum is to be held.
As added by P.L.2-2006, SEC.169. Amended by P.L.146-2008,SEC.500.
IC 20-46-1-16
Qualified voters
Sec. 16. The individuals entitled to vote in the referendum are allof the registered voters resident in the appellant school corporation.
As added by P.L.2-2006, SEC.169.
IC 20-46-1-17
Conduct of election
Sec. 17. Each precinct election board shall count the affirmativevotes and the negative votes cast in the referendum and shall certifythose two (2) totals to the county election board of each county inwhich the referendum is held. The circuit court clerk of each countyshall, immediately after the votes cast in the referendum have beencounted, certify the results of the referendum to the county fiscalbody. Upon receiving the certification of all the votes cast in thereferendum, the county fiscal body shall promptly certify the resultof the referendum to the department of local government finance. Ifa majority of the individuals who voted in the referendum voted"yes" on the referendum question:
(1) the county fiscal body shall promptly notify the schoolcorporation that the school corporation is authorized to collect,for the calendar year that next follows the calendar year inwhich the referendum is held, a levy not greater than theamount approved in the referendum;
(2) the levy may be imposed for the number of calendar yearsapproved by the voters following the referendum for the schoolcorporation in which the referendum is held; and
(3) the school corporation shall establish a fund underIC 20-40-3-1.
As added by P.L.2-2006, SEC.169. Amended by P.L.146-2008,SEC.501.
IC 20-46-1-18
Levy; additional to other levies
Sec. 18. A school corporation's levy may not be considered in thedetermination of the school corporation's state tuition supportdistribution under IC 20-43 or the determination of any otherproperty tax levy imposed by the school corporation.
As added by P.L.2-2006, SEC.169. Amended by P.L.146-2008,SEC.502; P.L.1-2009, SEC.126.
IC 20-46-1-19
Rejection of voters; waiting period
Sec. 19. If a majority of the persons who voted in the referendum
did not vote "yes" on the referendum question:
(1) the school corporation may not make any levy for itsreferendum tax levy fund; and
(2) another referendum under this section may not be held forone (1) year after the date of the referendum.
As added by P.L.2-2006, SEC.169. Amended by P.L.146-2008,SEC.503.