CHAPTER 4. SCHOOL TRANSPORTATION LEVY

IC 20-46-4
    Chapter 4. School Transportation Levy

IC 20-46-4-1
"Costs attributable to transportation"
    Sec. 1. As used in this chapter, "costs attributable totransportation" has the meaning set forth in IC 20-40-6-1.
As added by P.L.2-2006, SEC.169.

IC 20-46-4-2
"Fund"
    Sec. 2. As used in this chapter, "fund" refers to the schooltransportation fund.
As added by P.L.2-2006, SEC.169.

IC 20-46-4-3
"Last state transportation distribution"
    Sec. 3. As used in this chapter, "last state transportationdistribution" means the total amount of state funding received by aschool corporation for transportation costs:
        (1) under IC 21-3-3.1-1 through IC 21-3-3.1-3 (before theirrepeal) after June 30, 2003, and before July 1, 2004; and
        (2) for special education and vocational programs underIC 21-3-3.1-4 (before its repeal) after June 30, 2003, and beforeJuly 1, 2004;
multiplied by two (2).
As added by P.L.2-2006, SEC.169.

IC 20-46-4-4
"Levy"
    Sec. 4. As used in this chapter, "levy" refers to a levy under thischapter.
As added by P.L.2-2006, SEC.169.

IC 20-46-4-5
Powers; levy
    Sec. 5. Each school corporation may levy for the calendar year aproperty tax for the fund sufficient to pay all operating costsattributable to transportation.
As added by P.L.2-2006, SEC.169.

IC 20-46-4-6
Maximum levy
    Sec. 6. The levy may not exceed the amount determined bymultiplying:
        (1) the school corporation's levy for the fund for the previousyear under IC 21-2-11.5 (before its repeal) or this chapter, asthat levy was determined by the department of local governmentfinance in fixing the civil taxing unit's budget, levy, and rate forthat preceding calendar year under IC 6-1.1-17 and after

eliminating the effects of temporary excessive levy appeals andany other temporary adjustments made to the levy for thecalendar year; by
        (2) the assessed value growth quotient determined underIC 6-1.1-18.5-2.
As added by P.L.2-2006, SEC.169. Amended by P.L.234-2007,SEC.263.

IC 20-46-4-7
Levy procedures
    Sec. 7. The tax rate and levy for the fund shall be established asa part of the annual budget for the calendar year in accordance withIC 6-1.1-17.
As added by P.L.2-2006, SEC.169.

IC 20-46-4-8
Use of surplus revenue
    Sec. 8. If the amount levied in a particular year exceeds theamount necessary to cover the costs payable from the fund, the levyin the following year shall be reduced by the amount of surplusmoney.
As added by P.L.2-2006, SEC.169.

IC 20-46-4-9
Repealed
    (Repealed by P.L.146-2008, SEC.810.)

IC 20-46-4-10
Appeal; increased fuel or other costs; increase in maximum levy
    Sec. 10. (a) A school corporation may appeal to the department oflocal government finance under IC 6-1.1-19 to increase the maximumlevy permitted for the school corporation's fund. To be granted anincrease by the department of local government finance, the schoolcorporation must establish that the increase is necessary because ofa transportation operating cost increase of at least ten percent (10%)over the preceding year as a result of at least one (1) of thefollowing:
        (1) A fuel expense increase.
        (2) A significant increase in the number of students enrolled inthe school corporation that need transportation or a significantincrease in the mileage traveled by the school corporation'sbuses compared with the previous year.
        (3) A significant increase in the number of students enrolled inspecial education who need transportation or a significantincrease in the mileage traveled by the school corporation'sbuses due to students enrolled in special education as comparedwith the previous year.
        (4) Increased transportation operating costs due to compliancewith a court ordered desegregation plan.
        (5) The closure of a school building within the school

corporation that results in a significant increase in the distancesthat students must be transported to attend another schoolbuilding.
In addition, before the department of local government finance maygrant a maximum levy increase, the school corporation mustestablish that the school corporation will be unable to providetransportation services without an increase. The department of localgovernment finance may grant a maximum operating costs levyincrease that is less than the increase requested by the schoolcorporation.
    (b) If the department of local government finance determines thata permanent increase in the maximum permissible levy is necessary,the maximum levy after the increase granted under this sectionbecomes the school corporation's maximum permissible levy underthis chapter.
As added by P.L.2-2006, SEC.169.