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 condition
created by the shift in population from urban centers to outlying
areas that has created administrative and financial problems in
the maintenance and operation of school systems in these areas,
resulting in maladjustment of taxable wealth in these areas for
levying taxes for the operation of the schools.
(2) That improvement in the administrative and financial
structures of the qualified school corporations existing in these
outlying areas to the urban centers is essential for the following:
(A) The establishment and maintenance of a general uniform
and efficient system of public schools to provide a more
equalized educational opportunity for public school pupils.
(B) The achievement of greater equity in school tax rates
among the inhabitants of the various existing qualified
school corporations in these areas.
(C) The provision for more use of the public funds expended
for the support of the public school system.
(3) That existing statutes with respect to the granting of
financial assistance on a countywide basis, allowing a more
favorable use of the taxable wealth of the county for the support
of the various school districts within the county, are inadequate
to effectuate the need for this improvement in those areas.
(4) That modification in the present statutory provisions
pertaining to the levying of tax rates for school purposes for the
areas that qualify within the definitions in this chapter is
essential to carry out the purposes of IC 20-23-4, and to that end
it is the intent of the general assembly, by this chapter, to make
provision for a more satisfactory use of the taxable wealth of
counties 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 qualified
school corporation, the average number of pupils in daily attendance
in the qualified school corporation, determined in accordance with
the rules established by the state board. If territory is transferred from
one (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 though
the pupils in the territory had been transferred in the school year
ending 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 any
qualified school corporation, the quotient resulting from a division
of that qualified school corporation's current ADA by that qualified
school corporation's ADA for the school year ending in 1973.
However, in any case in which the quotient is less than one (1), the
ADA ratio for the qualified school corporation is one (1). If territory
is transferred from one (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
though the pupils in the territory had been transferred in the school
year 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 any
qualified school corporation means the net assessed value of its real
and taxable personal property adjusted by a percentage factor. For
each qualified school corporation, this factor shall be the most recent
adjustment factor computed by the department of local government
finance 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 the
county 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 the
county 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 the
county 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 most
recently determined ADA for the qualified school corporation in
question. If territory is transferred from one (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, current
ADA ratio shall be interpreted as though the pupils in the territory
had 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 meaning
set 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 qualified
school corporation is that part of the fund:
(1) to which any qualified school corporation is entitled for any
calendar 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 school
distribution fund:
(1) into which the receipts from the tax must be credited; and
(2) from which distributions to qualified school corporations
must 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 Lake
County. 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 any
territory 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 the
county 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 tax
on the real and personal property subject to taxation by the county
under 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 county
council adopts the qualified county's budget, tax levy, and tax rate for
the 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 will
produce the total amount of the entitlements of the qualified school
corporations for the next calendar year. However, the amount of the
tax levy may not be greater than the amount determined under STEP
TWO of the following formula:
STEP ONE: Determine the total dollar amount of that tax levy
for 1972, payable in calendar year 1973, assuming one hundred
percent (100%) tax collection.
STEP TWO: Multiply the STEP ONE amount by the ADA
ratio. 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 shall
certify to the county auditor:
(1) the consolidated ADA ratio of the qualified school
corporations;
(2) the number of pupils in ADM of each qualified school
corporation 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 the
tax to be levied each year. Before August 2, the county auditor shall
certify the amount to the county council.
(b) The tax rate shall be advertised and fixed by the county
council in the same manner as other property tax rates. The tax rate
shall be subject to all applicable law relating to review by the county
board of tax adjustment and the department of local government
finance.
(c) The department of local government finance shall certify the
tax rate at the time it certifies the other county tax rates.
(d) The department of local government finance shall raise or
lower the tax rate to the tax rate provided in this chapter, regardless
of whether the certified tax rate is below or above the tax rate
advertised 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 a
particular year equals the maximum levy limit otherwise prescribed
for the county for that year by IC 6-1.1-18.5. The amount levied for
that 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 collecting
and receiving receipts from county taxes shall collect and receive the
tax 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 collected
from 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 revenues
collected under IC 6-5.5, IC 6-6-5, IC 6-6-5.5, or IC 6-6-6.5, the tax
shall be treated as if it were property taxes imposed by a separate
taxing unit. The appropriate part of those distributions shall be
deposited 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 shall
distribute the money credited to the fund during a calendar year to
the qualified school corporations based on their entitlements for the
year, 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 from
the fund for each calendar year is the greater of:
(1) the amount of its entitlement for calendar year 2000 from
the 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 in
calculating its amount, including a mistake in the amount of
assessment, the error shall be expeditiously corrected within the next
two (2) years by decreasing or increasing the rate of the tax set
during those two (2) years.
(b) If the entitlement received by a qualified school corporation
in any calendar year is more or less than its entitlement on account
of an error in calculation, the amount of entitlement of a qualified
school 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 or
less than the total entitlements of the qualified school corporations
for the calendar year, except for a greater or lesser receipt incident
due to an error in calculating an entitlement or its correction, the
county auditor shall increase or reduce each qualified school
corporation's entitlement by the same percentage.
(d) The entire balance of the fund for each calendar year shall be
distributed. 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 county
treasurer for the distributions from the fund to the qualified school
corporations in the amounts to which they are entitled under this
chapter. The distributions shall be made at the same time as other
property tax levies in each semiannual tax settlement period. A
qualified 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 qualified
school corporation to its general fund. The budgets of each qualified
school corporation shall reflect the anticipated receipts from the tax.
Appropriations shall be made from the general fund by the qualified
school corporations as other appropriations are made either in the
annual 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 state
superintendent shall make certifications of any information in their
possession, or any other certifications required by this chapter that
will facilitate its execution. As added by P.L.2-2006, SEC.168.
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 condition
created by the shift in population from urban centers to outlying
areas that has created administrative and financial problems in
the maintenance and operation of school systems in these areas,
resulting in maladjustment of taxable wealth in these areas for
levying taxes for the operation of the schools.
(2) That improvement in the administrative and financial
structures of the qualified school corporations existing in these
outlying areas to the urban centers is essential for the following:
(A) The establishment and maintenance of a general uniform
and efficient system of public schools to provide a more
equalized educational opportunity for public school pupils.
(B) The achievement of greater equity in school tax rates
among the inhabitants of the various existing qualified
school corporations in these areas.
(C) The provision for more use of the public funds expended
for the support of the public school system.
(3) That existing statutes with respect to the granting of
financial assistance on a countywide basis, allowing a more
favorable use of the taxable wealth of the county for the support
of the various school districts within the county, are inadequate
to effectuate the need for this improvement in those areas.
(4) That modification in the present statutory provisions
pertaining to the levying of tax rates for school purposes for the
areas that qualify within the definitions in this chapter is
essential to carry out the purposes of IC 20-23-4, and to that end
it is the intent of the general assembly, by this chapter, to make
provision for a more satisfactory use of the taxable wealth of
counties 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 qualified
school corporation, the average number of pupils in daily attendance
in the qualified school corporation, determined in accordance with
the rules established by the state board. If territory is transferred from
one (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 though
the pupils in the territory had been transferred in the school year
ending 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 any
qualified school corporation, the quotient resulting from a division
of that qualified school corporation's current ADA by that qualified
school corporation's ADA for the school year ending in 1973.
However, in any case in which the quotient is less than one (1), the
ADA ratio for the qualified school corporation is one (1). If territory
is transferred from one (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
though the pupils in the territory had been transferred in the school
year 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 any
qualified school corporation means the net assessed value of its real
and taxable personal property adjusted by a percentage factor. For
each qualified school corporation, this factor shall be the most recent
adjustment factor computed by the department of local government
finance 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 the
county 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 the
county 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 the
county 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 most
recently determined ADA for the qualified school corporation in
question. If territory is transferred from one (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, current
ADA ratio shall be interpreted as though the pupils in the territory
had 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 meaning
set 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 qualified
school corporation is that part of the fund:
(1) to which any qualified school corporation is entitled for any
calendar 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 school
distribution fund:
(1) into which the receipts from the tax must be credited; and
(2) from which distributions to qualified school corporations
must 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 Lake
County. 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 any
territory 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 the
county 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 tax
on the real and personal property subject to taxation by the county
under 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 county
council adopts the qualified county's budget, tax levy, and tax rate for
the 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 will
produce the total amount of the entitlements of the qualified school
corporations for the next calendar year. However, the amount of the
tax levy may not be greater than the amount determined under STEP
TWO of the following formula:
STEP ONE: Determine the total dollar amount of that tax levy
for 1972, payable in calendar year 1973, assuming one hundred
percent (100%) tax collection.
STEP TWO: Multiply the STEP ONE amount by the ADA
ratio. 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 shall
certify to the county auditor:
(1) the consolidated ADA ratio of the qualified school
corporations;
(2) the number of pupils in ADM of each qualified school
corporation 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 the
tax to be levied each year. Before August 2, the county auditor shall
certify the amount to the county council.
(b) The tax rate shall be advertised and fixed by the county
council in the same manner as other property tax rates. The tax rate
shall be subject to all applicable law relating to review by the county
board of tax adjustment and the department of local government
finance.
(c) The department of local government finance shall certify the
tax rate at the time it certifies the other county tax rates.
(d) The department of local government finance shall raise or
lower the tax rate to the tax rate provided in this chapter, regardless
of whether the certified tax rate is below or above the tax rate
advertised 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 a
particular year equals the maximum levy limit otherwise prescribed
for the county for that year by IC 6-1.1-18.5. The amount levied for
that 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 collecting
and receiving receipts from county taxes shall collect and receive the
tax 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 collected
from 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 revenues
collected under IC 6-5.5, IC 6-6-5, IC 6-6-5.5, or IC 6-6-6.5, the tax
shall be treated as if it were property taxes imposed by a separate
taxing unit. The appropriate part of those distributions shall be
deposited 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 shall
distribute the money credited to the fund during a calendar year to
the qualified school corporations based on their entitlements for the
year, 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 from
the fund for each calendar year is the greater of:
(1) the amount of its entitlement for calendar year 2000 from
the 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 in
calculating its amount, including a mistake in the amount of
assessment, the error shall be expeditiously corrected within the next
two (2) years by decreasing or increasing the rate of the tax set
during those two (2) years.
(b) If the entitlement received by a qualified school corporation
in any calendar year is more or less than its entitlement on account
of an error in calculation, the amount of entitlement of a qualified
school 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 or
less than the total entitlements of the qualified school corporations
for the calendar year, except for a greater or lesser receipt incident
due to an error in calculating an entitlement or its correction, the
county auditor shall increase or reduce each qualified school
corporation's entitlement by the same percentage.
(d) The entire balance of the fund for each calendar year shall be
distributed. 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 county
treasurer for the distributions from the fund to the qualified school
corporations in the amounts to which they are entitled under this
chapter. The distributions shall be made at the same time as other
property tax levies in each semiannual tax settlement period. A
qualified 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 qualified
school corporation to its general fund. The budgets of each qualified
school corporation shall reflect the anticipated receipts from the tax.
Appropriations shall be made from the general fund by the qualified
school corporations as other appropriations are made either in the
annual 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 state
superintendent shall make certifications of any information in their
possession, or any other certifications required by this chapter that
will facilitate its execution. As added by P.L.2-2006, SEC.168.
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 condition
created by the shift in population from urban centers to outlying
areas that has created administrative and financial problems in
the maintenance and operation of school systems in these areas,
resulting in maladjustment of taxable wealth in these areas for
levying taxes for the operation of the schools.
(2) That improvement in the administrative and financial
structures of the qualified school corporations existing in these
outlying areas to the urban centers is essential for the following:
(A) The establishment and maintenance of a general uniform
and efficient system of public schools to provide a more
equalized educational opportunity for public school pupils.
(B) The achievement of greater equity in school tax rates
among the inhabitants of the various existing qualified
school corporations in these areas.
(C) The provision for more use of the public funds expended
for the support of the public school system.
(3) That existing statutes with respect to the granting of
financial assistance on a countywide basis, allowing a more
favorable use of the taxable wealth of the county for the support
of the various school districts within the county, are inadequate
to effectuate the need for this improvement in those areas.
(4) That modification in the present statutory provisions
pertaining to the levying of tax rates for school purposes for the
areas that qualify within the definitions in this chapter is
essential to carry out the purposes of IC 20-23-4, and to that end
it is the intent of the general assembly, by this chapter, to make
provision for a more satisfactory use of the taxable wealth of
counties 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 qualified
school corporation, the average number of pupils in daily attendance
in the qualified school corporation, determined in accordance with
the rules established by the state board. If territory is transferred from
one (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 though
the pupils in the territory had been transferred in the school year
ending 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 any
qualified school corporation, the quotient resulting from a division
of that qualified school corporation's current ADA by that qualified
school corporation's ADA for the school year ending in 1973.
However, in any case in which the quotient is less than one (1), the
ADA ratio for the qualified school corporation is one (1). If territory
is transferred from one (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
though the pupils in the territory had been transferred in the school
year 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 any
qualified school corporation means the net assessed value of its real
and taxable personal property adjusted by a percentage factor. For
each qualified school corporation, this factor shall be the most recent
adjustment factor computed by the department of local government
finance 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 the
county 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 the
county 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 the
county 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 most
recently determined ADA for the qualified school corporation in
question. If territory is transferred from one (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, current
ADA ratio shall be interpreted as though the pupils in the territory
had 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 meaning
set 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 qualified
school corporation is that part of the fund:
(1) to which any qualified school corporation is entitled for any
calendar 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 school
distribution fund:
(1) into which the receipts from the tax must be credited; and
(2) from which distributions to qualified school corporations
must 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 Lake
County. 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 any
territory 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 the
county 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 tax
on the real and personal property subject to taxation by the county
under 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 county
council adopts the qualified county's budget, tax levy, and tax rate for
the 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 will
produce the total amount of the entitlements of the qualified school
corporations for the next calendar year. However, the amount of the
tax levy may not be greater than the amount determined under STEP
TWO of the following formula:
STEP ONE: Determine the total dollar amount of that tax levy
for 1972, payable in calendar year 1973, assuming one hundred
percent (100%) tax collection.
STEP TWO: Multiply the STEP ONE amount by the ADA
ratio. 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 shall
certify to the county auditor:
(1) the consolidated ADA ratio of the qualified school
corporations;
(2) the number of pupils in ADM of each qualified school
corporation 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 the
tax to be levied each year. Before August 2, the county auditor shall
certify the amount to the county council.
(b) The tax rate shall be advertised and fixed by the county
council in the same manner as other property tax rates. The tax rate
shall be subject to all applicable law relating to review by the county
board of tax adjustment and the department of local government
finance.
(c) The department of local government finance shall certify the
tax rate at the time it certifies the other county tax rates.
(d) The department of local government finance shall raise or
lower the tax rate to the tax rate provided in this chapter, regardless
of whether the certified tax rate is below or above the tax rate
advertised 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 a
particular year equals the maximum levy limit otherwise prescribed
for the county for that year by IC 6-1.1-18.5. The amount levied for
that 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 collecting
and receiving receipts from county taxes shall collect and receive the
tax 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 collected
from 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 revenues
collected under IC 6-5.5, IC 6-6-5, IC 6-6-5.5, or IC 6-6-6.5, the tax
shall be treated as if it were property taxes imposed by a separate
taxing unit. The appropriate part of those distributions shall be
deposited 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 shall
distribute the money credited to the fund during a calendar year to
the qualified school corporations based on their entitlements for the
year, 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 from
the fund for each calendar year is the greater of:
(1) the amount of its entitlement for calendar year 2000 from
the 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 in
calculating its amount, including a mistake in the amount of
assessment, the error shall be expeditiously corrected within the next
two (2) years by decreasing or increasing the rate of the tax set
during those two (2) years.
(b) If the entitlement received by a qualified school corporation
in any calendar year is more or less than its entitlement on account
of an error in calculation, the amount of entitlement of a qualified
school 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 or
less than the total entitlements of the qualified school corporations
for the calendar year, except for a greater or lesser receipt incident
due to an error in calculating an entitlement or its correction, the
county auditor shall increase or reduce each qualified school
corporation's entitlement by the same percentage.
(d) The entire balance of the fund for each calendar year shall be
distributed. 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 county
treasurer for the distributions from the fund to the qualified school
corporations in the amounts to which they are entitled under this
chapter. The distributions shall be made at the same time as other
property tax levies in each semiannual tax settlement period. A
qualified 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 qualified
school corporation to its general fund. The budgets of each qualified
school corporation shall reflect the anticipated receipts from the tax.
Appropriations shall be made from the general fund by the qualified
school corporations as other appropriations are made either in the
annual 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 state
superintendent shall make certifications of any information in their
possession, or any other certifications required by this chapter that
will facilitate its execution. As added by P.L.2-2006, SEC.168.
