IC 20-46-6-1 "Fund"
Sec. 1. As used in this chapter, "fund" refers to the capital projects
fund. As added by P.L.2-2006, SEC.169.
IC 20-46-6-2 "Levy"
Sec. 2. As used in this chapter, "levy" refers to a levy imposed
under this chapter. As added by P.L.2-2006, SEC.169.
IC 20-46-6-3 "Plan"
Sec. 3. As used in this chapter, "plan" refers to a plan adopted or
amended under this chapter. As added by P.L.2-2006, SEC.169.
IC 20-46-6-4 "Qualified utility and insurance costs"
Sec. 4. As used in this chapter, "qualified utility and insurance
costs" refers to costs described in IC 20-40-8-19. As added by P.L.2-2006, SEC.169.
IC 20-46-6-5 Governing body may impose property tax rate; amount;
advertisement
Sec. 5. Subject to IC 6-1.1-18-12 and IC 6-1.1-18.5-9.9, to provide
for the fund, the governing body may, for each year in which a plan
is in effect, impose a property tax rate that does not exceed forty-one
and sixty-seven hundredths cents ($0.4167) on each one hundred
dollars ($100) of assessed valuation of the school corporation. The
actual rate imposed by the governing body must be advertised in the
same manner as other property tax rates. As added by P.L.2-2006, SEC.169. Amended by P.L.154-2006,
SEC.69.
IC 20-46-6-6 Additional levy; qualified utility and insurance costs
Sec. 6. (a) This section applies only for a calendar year for which
IC 20-40-8-19 permits a school corporation to pay qualified utility
and insurance costs from the fund.
(b) For a year in which a school corporation uses money from the
school corporation's fund to pay for qualified utility and insurance
costs, the school corporation may impose a property tax rate that
exceeds the rate described in section 5 of this chapter. The amount
by which the property tax rate may exceed the rate described in
section 5 of this chapter equals the amount determined under STEP
THREE of the following formula:
STEP ONE: Determine the school corporation's qualified utility
and insurance costs for the calendar year.
STEP TWO: Determine the quotient of:
(A) the STEP ONE amount; divided by
(B) the school corporation's assessed valuation for the year.
STEP THREE: Determine the product of:
(A) the STEP TWO amount; multiplied by
(B) one hundred (100). As added by P.L.2-2006, SEC.169.
IC 20-46-6-7 Additional levy; advance from educational technology program
Sec. 7. A school corporation receiving an advancement for an
educational technology program may annually impose a levy for the
fund as provided in IC 20-49-4-22. As added by P.L.2-2006, SEC.169.
IC 20-46-6-8
Repealed
(Repealed by P.L.1-2010, SEC.156.)
IC 20-46-6-8.1 Plan; school corporation outside South Bend
Sec. 8.1. (a) This section does not apply to a school corporation
that elects to adopt a budget under IC 6-1.1-17-5.6, unless a
resolution adopted under IC 6-1.1-17-5.6(d) by the governing body
of the school corporation is in effect.
(b) Before a governing body may collect property taxes for a
capital projects fund in a particular year, the governing body must:
(1) after January 1; and
(2) not later than September 20;
of the immediately preceding year, hold a public hearing on a
proposed or amended plan and pass a resolution to adopt the
proposed or amended plan. As added by P.L.182-2009(ss), SEC.353. Amended by P.L.111-2010,
SEC.5.
IC 20-46-6-9 Plan; school corporation in South Bend
Sec. 9. (a) This section applies only to a school corporation that
elects to adopt a budget under IC 6-1.1-17-5.6. However, this section
does not apply to the school corporation if a resolution adopted under
IC 6-1.1-17-5.6(d) by the governing body of the school corporation
is in effect.
(b) Before the governing body of the school corporation may
collect property taxes for a fund in a particular year, the governing
body must:
(1) after January 1; and
(2) before February 2;
of the immediately preceding year, hold a public hearing on a
proposed or amended plan and pass a resolution to adopt the
proposed or amended plan. As added by P.L.2-2006, SEC.169. Amended by P.L.146-2008,
SEC.508; P.L.182-2009(ss), SEC.354; P.L.111-2010, SEC.6.
IC 20-46-6-10 Form of plan
Sec. 10. (a) The department of local government finance shall
prescribe the format of the plan.
(b) A plan must:
(1) apply to at least the three (3) years immediately following
the year the plan is adopted;
(2) estimate for each year to which the plan applies the nature
and amount of proposed expenditures from the fund; and
(3) estimate:
(A) the source of all revenue to be dedicated to the proposed
expenditures in the upcoming calendar year; and
(B) the amount of property taxes to be collected in the
upcoming calendar year and retained in the fund for
expenditures proposed for a later year. As added by P.L.2-2006, SEC.169.
IC 20-46-6-11 Publication of proposed plan or plan amendment
Sec. 11. If a hearing is scheduled for a plan, the governing body
shall publish the proposed plan and a notice of the hearing in
accordance with IC 5-3-1-2(b). As added by P.L.2-2006, SEC.169.
IC 20-46-6-12 Notice publication requirements
Sec. 12. A governing body shall publish a notice of the adoption
or amendment of a plan in accordance with IC 5-3-1-2(b). This
publication must be made not later than twenty (20) days after the
county auditor posts and publishes the notice of the school
corporation's tax rate for the ensuing calendar year. As added by P.L.2-2006, SEC.169.
IC 20-46-6-13 Remonstrance
Sec. 13. (a) In the first year that a plan is proposed, ten (10) or
more taxpayers that will be affected by the adopted plan may file a
petition with the county auditor of a county in which the school
corporation is located not later than ten (10) days after the
publication under section 12 of this chapter. The petition must set
forth the taxpayers' objections to the proposed plan.
(b) After the first year a plan is proposed, ten (10) or more
taxpayers that will be affected by the adopted plan may file a petition
with the county auditor of a county in which the school corporation
is located not later than ten (10) days after the publication under
section 12 of this chapter. The petition must set forth the taxpayers'
objections to any item in the proposed plan or amendment to the plan
that does not concern a construction project that had previously been
included in a plan.
(c) The county auditor shall immediately certify a petition filed
under this section to the department of local government finance. As added by P.L.2-2006, SEC.169.
IC 20-46-6-14 Hearing
Sec. 14. (a) The department of local government finance shall
within a reasonable time fix a date for a hearing on a petition filed
under section 13 of this chapter. The hearing shall be held in a
county in which the school corporation is located.
(b) The department of local government finance shall notify:
(1) the governing body; and
(2) the first ten (10) taxpayers whose names appear on the
petition;
at least five (5) days before the date fixed for the hearing. As added by P.L.2-2006, SEC.169.
IC 20-46-6-15 Review; approval; department of local government finance
Sec. 15. After a hearing on the petition under section 14 of this
chapter, the department of local government finance shall certify its
approval, disapproval, or modification of the plan to the governing
body and the county auditor of the county. As added by P.L.2-2006, SEC.169. Amended by P.L.182-2009(ss),
SEC.355.
IC 20-46-6-16 Appeal; judicial review
Sec. 16. A governing body may petition for judicial review of the
final determination of the department of local government finance
under section 15 of this chapter. The petition must be filed in the tax
court not more than forty-five (45) days after the department of local
government finance certifies its action under section 15 of this
chapter. As added by P.L.2-2006, SEC.169.
IC 20-46-6-17 Plan; amendment
Sec. 17. (a) A governing body may amend a plan to:
(1) provide money for the purposes of the fund; or
(2) supplement money accumulated in the fund for the purposes
of the fund.
(b) Subject to any notice and hearing requirements, a school
corporation may amend a plan to include expenditures under
IC 20-40-8-19. As added by P.L.2-2006, SEC.169.
IC 20-46-6-18 Public hearing on amendment not related to emergency
Sec. 18. (a) This section applies to an amendment to a plan that is
required by a reason other than an emergency.
(b) The governing body must hold a public hearing on the
proposed amendment. At the hearing, the governing body must
declare the nature of and the need for the amendment and pass a
resolution to adopt the amendment to the plan.
(c) The plan, as proposed to be amended, must comply with the
requirements for a plan under section 10 of this chapter. The
governing body must publish the proposed amendment to the plan
and notice of the hearing in accordance with IC 5-3-1-2(b).
(d) An amendment to the plan:
(1) is not subject to the deadline for adoption described in
section 8.1 or 9 of this chapter;
(2) must be submitted to the department of local government
finance for its consideration; and
(3) is subject to approval, disapproval, or modification in
accordance with the procedures for adopting a plan. As added by P.L.2-2006, SEC.169. Amended by P.L.182-2009(ss),
SEC.356.
IC 20-46-6-19 Procedures; amendment related to emergency
Sec. 19. (a) This section applies to an amendment to a plan that is
required by reason of an emergency that results in costs that exceed
the amount accumulated in the fund for repair, replacement, or site
acquisition that is necessitated by an emergency.
(b) The governing body is not required to comply with section 18
of this chapter.
(c) The governing body must immediately apply to the department
of local government finance for a determination that an emergency
exists. If the department of local government finance determines that
an emergency exists, the governing body may adopt a resolution to
amend the plan.
(d) An amendment to the plan is not subject to the deadline and
the procedures for adoption described in section 8.1 or 9 of this
chapter. However, the amendment is subject to modification by the
department of local government finance. As added by P.L.2-2006, SEC.169. Amended by P.L.182-2009(ss),
SEC.357.
IC 20-46-6-20 Allowable plan provisions; use of money raised for a different
purpose; borrowing from other funds
Sec. 20. An amendment adopted under section 18 or 19 of this
chapter, may require any of the following:
(1) The payment of eligible costs from:
(A) money accumulated in the fund for other purposes; or
(B) money to be borrowed from other funds of the school
corporation or from a financial institution.
(2) An increase in the property tax rate for the fund to restore
money to the fund or to pay principal and interest on a loan.
Any increase to the property tax rate for the fund is effective for
property taxes first due and payable for the year next certified
by the department of local government finance under
IC 6-1.1-17-16. However, the property tax rate may not exceed
the maximum rate established under section 5 of this chapter. As added by P.L.2-2006, SEC.169.
IC 20-46-6-1 "Fund"
Sec. 1. As used in this chapter, "fund" refers to the capital projects
fund. As added by P.L.2-2006, SEC.169.
IC 20-46-6-2 "Levy"
Sec. 2. As used in this chapter, "levy" refers to a levy imposed
under this chapter. As added by P.L.2-2006, SEC.169.
IC 20-46-6-3 "Plan"
Sec. 3. As used in this chapter, "plan" refers to a plan adopted or
amended under this chapter. As added by P.L.2-2006, SEC.169.
IC 20-46-6-4 "Qualified utility and insurance costs"
Sec. 4. As used in this chapter, "qualified utility and insurance
costs" refers to costs described in IC 20-40-8-19. As added by P.L.2-2006, SEC.169.
IC 20-46-6-5 Governing body may impose property tax rate; amount;
advertisement
Sec. 5. Subject to IC 6-1.1-18-12 and IC 6-1.1-18.5-9.9, to provide
for the fund, the governing body may, for each year in which a plan
is in effect, impose a property tax rate that does not exceed forty-one
and sixty-seven hundredths cents ($0.4167) on each one hundred
dollars ($100) of assessed valuation of the school corporation. The
actual rate imposed by the governing body must be advertised in the
same manner as other property tax rates. As added by P.L.2-2006, SEC.169. Amended by P.L.154-2006,
SEC.69.
IC 20-46-6-6 Additional levy; qualified utility and insurance costs
Sec. 6. (a) This section applies only for a calendar year for which
IC 20-40-8-19 permits a school corporation to pay qualified utility
and insurance costs from the fund.
(b) For a year in which a school corporation uses money from the
school corporation's fund to pay for qualified utility and insurance
costs, the school corporation may impose a property tax rate that
exceeds the rate described in section 5 of this chapter. The amount
by which the property tax rate may exceed the rate described in
section 5 of this chapter equals the amount determined under STEP
THREE of the following formula:
STEP ONE: Determine the school corporation's qualified utility
and insurance costs for the calendar year.
STEP TWO: Determine the quotient of:
(A) the STEP ONE amount; divided by
(B) the school corporation's assessed valuation for the year.
STEP THREE: Determine the product of:
(A) the STEP TWO amount; multiplied by
(B) one hundred (100). As added by P.L.2-2006, SEC.169.
IC 20-46-6-7 Additional levy; advance from educational technology program
Sec. 7. A school corporation receiving an advancement for an
educational technology program may annually impose a levy for the
fund as provided in IC 20-49-4-22. As added by P.L.2-2006, SEC.169.
IC 20-46-6-8
Repealed
(Repealed by P.L.1-2010, SEC.156.)
IC 20-46-6-8.1 Plan; school corporation outside South Bend
Sec. 8.1. (a) This section does not apply to a school corporation
that elects to adopt a budget under IC 6-1.1-17-5.6, unless a
resolution adopted under IC 6-1.1-17-5.6(d) by the governing body
of the school corporation is in effect.
(b) Before a governing body may collect property taxes for a
capital projects fund in a particular year, the governing body must:
(1) after January 1; and
(2) not later than September 20;
of the immediately preceding year, hold a public hearing on a
proposed or amended plan and pass a resolution to adopt the
proposed or amended plan. As added by P.L.182-2009(ss), SEC.353. Amended by P.L.111-2010,
SEC.5.
IC 20-46-6-9 Plan; school corporation in South Bend
Sec. 9. (a) This section applies only to a school corporation that
elects to adopt a budget under IC 6-1.1-17-5.6. However, this section
does not apply to the school corporation if a resolution adopted under
IC 6-1.1-17-5.6(d) by the governing body of the school corporation
is in effect.
(b) Before the governing body of the school corporation may
collect property taxes for a fund in a particular year, the governing
body must:
(1) after January 1; and
(2) before February 2;
of the immediately preceding year, hold a public hearing on a
proposed or amended plan and pass a resolution to adopt the
proposed or amended plan. As added by P.L.2-2006, SEC.169. Amended by P.L.146-2008,
SEC.508; P.L.182-2009(ss), SEC.354; P.L.111-2010, SEC.6.
IC 20-46-6-10 Form of plan
Sec. 10. (a) The department of local government finance shall
prescribe the format of the plan.
(b) A plan must:
(1) apply to at least the three (3) years immediately following
the year the plan is adopted;
(2) estimate for each year to which the plan applies the nature
and amount of proposed expenditures from the fund; and
(3) estimate:
(A) the source of all revenue to be dedicated to the proposed
expenditures in the upcoming calendar year; and
(B) the amount of property taxes to be collected in the
upcoming calendar year and retained in the fund for
expenditures proposed for a later year. As added by P.L.2-2006, SEC.169.
IC 20-46-6-11 Publication of proposed plan or plan amendment
Sec. 11. If a hearing is scheduled for a plan, the governing body
shall publish the proposed plan and a notice of the hearing in
accordance with IC 5-3-1-2(b). As added by P.L.2-2006, SEC.169.
IC 20-46-6-12 Notice publication requirements
Sec. 12. A governing body shall publish a notice of the adoption
or amendment of a plan in accordance with IC 5-3-1-2(b). This
publication must be made not later than twenty (20) days after the
county auditor posts and publishes the notice of the school
corporation's tax rate for the ensuing calendar year. As added by P.L.2-2006, SEC.169.
IC 20-46-6-13 Remonstrance
Sec. 13. (a) In the first year that a plan is proposed, ten (10) or
more taxpayers that will be affected by the adopted plan may file a
petition with the county auditor of a county in which the school
corporation is located not later than ten (10) days after the
publication under section 12 of this chapter. The petition must set
forth the taxpayers' objections to the proposed plan.
(b) After the first year a plan is proposed, ten (10) or more
taxpayers that will be affected by the adopted plan may file a petition
with the county auditor of a county in which the school corporation
is located not later than ten (10) days after the publication under
section 12 of this chapter. The petition must set forth the taxpayers'
objections to any item in the proposed plan or amendment to the plan
that does not concern a construction project that had previously been
included in a plan.
(c) The county auditor shall immediately certify a petition filed
under this section to the department of local government finance. As added by P.L.2-2006, SEC.169.
IC 20-46-6-14 Hearing
Sec. 14. (a) The department of local government finance shall
within a reasonable time fix a date for a hearing on a petition filed
under section 13 of this chapter. The hearing shall be held in a
county in which the school corporation is located.
(b) The department of local government finance shall notify:
(1) the governing body; and
(2) the first ten (10) taxpayers whose names appear on the
petition;
at least five (5) days before the date fixed for the hearing. As added by P.L.2-2006, SEC.169.
IC 20-46-6-15 Review; approval; department of local government finance
Sec. 15. After a hearing on the petition under section 14 of this
chapter, the department of local government finance shall certify its
approval, disapproval, or modification of the plan to the governing
body and the county auditor of the county. As added by P.L.2-2006, SEC.169. Amended by P.L.182-2009(ss),
SEC.355.
IC 20-46-6-16 Appeal; judicial review
Sec. 16. A governing body may petition for judicial review of the
final determination of the department of local government finance
under section 15 of this chapter. The petition must be filed in the tax
court not more than forty-five (45) days after the department of local
government finance certifies its action under section 15 of this
chapter. As added by P.L.2-2006, SEC.169.
IC 20-46-6-17 Plan; amendment
Sec. 17. (a) A governing body may amend a plan to:
(1) provide money for the purposes of the fund; or
(2) supplement money accumulated in the fund for the purposes
of the fund.
(b) Subject to any notice and hearing requirements, a school
corporation may amend a plan to include expenditures under
IC 20-40-8-19. As added by P.L.2-2006, SEC.169.
IC 20-46-6-18 Public hearing on amendment not related to emergency
Sec. 18. (a) This section applies to an amendment to a plan that is
required by a reason other than an emergency.
(b) The governing body must hold a public hearing on the
proposed amendment. At the hearing, the governing body must
declare the nature of and the need for the amendment and pass a
resolution to adopt the amendment to the plan.
(c) The plan, as proposed to be amended, must comply with the
requirements for a plan under section 10 of this chapter. The
governing body must publish the proposed amendment to the plan
and notice of the hearing in accordance with IC 5-3-1-2(b).
(d) An amendment to the plan:
(1) is not subject to the deadline for adoption described in
section 8.1 or 9 of this chapter;
(2) must be submitted to the department of local government
finance for its consideration; and
(3) is subject to approval, disapproval, or modification in
accordance with the procedures for adopting a plan. As added by P.L.2-2006, SEC.169. Amended by P.L.182-2009(ss),
SEC.356.
IC 20-46-6-19 Procedures; amendment related to emergency
Sec. 19. (a) This section applies to an amendment to a plan that is
required by reason of an emergency that results in costs that exceed
the amount accumulated in the fund for repair, replacement, or site
acquisition that is necessitated by an emergency.
(b) The governing body is not required to comply with section 18
of this chapter.
(c) The governing body must immediately apply to the department
of local government finance for a determination that an emergency
exists. If the department of local government finance determines that
an emergency exists, the governing body may adopt a resolution to
amend the plan.
(d) An amendment to the plan is not subject to the deadline and
the procedures for adoption described in section 8.1 or 9 of this
chapter. However, the amendment is subject to modification by the
department of local government finance. As added by P.L.2-2006, SEC.169. Amended by P.L.182-2009(ss),
SEC.357.
IC 20-46-6-20 Allowable plan provisions; use of money raised for a different
purpose; borrowing from other funds
Sec. 20. An amendment adopted under section 18 or 19 of this
chapter, may require any of the following:
(1) The payment of eligible costs from:
(A) money accumulated in the fund for other purposes; or
(B) money to be borrowed from other funds of the school
corporation or from a financial institution.
(2) An increase in the property tax rate for the fund to restore
money to the fund or to pay principal and interest on a loan.
Any increase to the property tax rate for the fund is effective for
property taxes first due and payable for the year next certified
by the department of local government finance under
IC 6-1.1-17-16. However, the property tax rate may not exceed
the maximum rate established under section 5 of this chapter. As added by P.L.2-2006, SEC.169.
IC 20-46-6-1 "Fund"
Sec. 1. As used in this chapter, "fund" refers to the capital projects
fund. As added by P.L.2-2006, SEC.169.
IC 20-46-6-2 "Levy"
Sec. 2. As used in this chapter, "levy" refers to a levy imposed
under this chapter. As added by P.L.2-2006, SEC.169.
IC 20-46-6-3 "Plan"
Sec. 3. As used in this chapter, "plan" refers to a plan adopted or
amended under this chapter. As added by P.L.2-2006, SEC.169.
IC 20-46-6-4 "Qualified utility and insurance costs"
Sec. 4. As used in this chapter, "qualified utility and insurance
costs" refers to costs described in IC 20-40-8-19. As added by P.L.2-2006, SEC.169.
IC 20-46-6-5 Governing body may impose property tax rate; amount;
advertisement
Sec. 5. Subject to IC 6-1.1-18-12 and IC 6-1.1-18.5-9.9, to provide
for the fund, the governing body may, for each year in which a plan
is in effect, impose a property tax rate that does not exceed forty-one
and sixty-seven hundredths cents ($0.4167) on each one hundred
dollars ($100) of assessed valuation of the school corporation. The
actual rate imposed by the governing body must be advertised in the
same manner as other property tax rates. As added by P.L.2-2006, SEC.169. Amended by P.L.154-2006,
SEC.69.
IC 20-46-6-6 Additional levy; qualified utility and insurance costs
Sec. 6. (a) This section applies only for a calendar year for which
IC 20-40-8-19 permits a school corporation to pay qualified utility
and insurance costs from the fund.
(b) For a year in which a school corporation uses money from the
school corporation's fund to pay for qualified utility and insurance
costs, the school corporation may impose a property tax rate that
exceeds the rate described in section 5 of this chapter. The amount
by which the property tax rate may exceed the rate described in
section 5 of this chapter equals the amount determined under STEP
THREE of the following formula:
STEP ONE: Determine the school corporation's qualified utility
and insurance costs for the calendar year.
STEP TWO: Determine the quotient of:
(A) the STEP ONE amount; divided by
(B) the school corporation's assessed valuation for the year.
STEP THREE: Determine the product of:
(A) the STEP TWO amount; multiplied by
(B) one hundred (100). As added by P.L.2-2006, SEC.169.
IC 20-46-6-7 Additional levy; advance from educational technology program
Sec. 7. A school corporation receiving an advancement for an
educational technology program may annually impose a levy for the
fund as provided in IC 20-49-4-22. As added by P.L.2-2006, SEC.169.
IC 20-46-6-8
Repealed
(Repealed by P.L.1-2010, SEC.156.)
IC 20-46-6-8.1 Plan; school corporation outside South Bend
Sec. 8.1. (a) This section does not apply to a school corporation
that elects to adopt a budget under IC 6-1.1-17-5.6, unless a
resolution adopted under IC 6-1.1-17-5.6(d) by the governing body
of the school corporation is in effect.
(b) Before a governing body may collect property taxes for a
capital projects fund in a particular year, the governing body must:
(1) after January 1; and
(2) not later than September 20;
of the immediately preceding year, hold a public hearing on a
proposed or amended plan and pass a resolution to adopt the
proposed or amended plan. As added by P.L.182-2009(ss), SEC.353. Amended by P.L.111-2010,
SEC.5.
IC 20-46-6-9 Plan; school corporation in South Bend
Sec. 9. (a) This section applies only to a school corporation that
elects to adopt a budget under IC 6-1.1-17-5.6. However, this section
does not apply to the school corporation if a resolution adopted under
IC 6-1.1-17-5.6(d) by the governing body of the school corporation
is in effect.
(b) Before the governing body of the school corporation may
collect property taxes for a fund in a particular year, the governing
body must:
(1) after January 1; and
(2) before February 2;
of the immediately preceding year, hold a public hearing on a
proposed or amended plan and pass a resolution to adopt the
proposed or amended plan. As added by P.L.2-2006, SEC.169. Amended by P.L.146-2008,
SEC.508; P.L.182-2009(ss), SEC.354; P.L.111-2010, SEC.6.
IC 20-46-6-10 Form of plan
Sec. 10. (a) The department of local government finance shall
prescribe the format of the plan.
(b) A plan must:
(1) apply to at least the three (3) years immediately following
the year the plan is adopted;
(2) estimate for each year to which the plan applies the nature
and amount of proposed expenditures from the fund; and
(3) estimate:
(A) the source of all revenue to be dedicated to the proposed
expenditures in the upcoming calendar year; and
(B) the amount of property taxes to be collected in the
upcoming calendar year and retained in the fund for
expenditures proposed for a later year. As added by P.L.2-2006, SEC.169.
IC 20-46-6-11 Publication of proposed plan or plan amendment
Sec. 11. If a hearing is scheduled for a plan, the governing body
shall publish the proposed plan and a notice of the hearing in
accordance with IC 5-3-1-2(b). As added by P.L.2-2006, SEC.169.
IC 20-46-6-12 Notice publication requirements
Sec. 12. A governing body shall publish a notice of the adoption
or amendment of a plan in accordance with IC 5-3-1-2(b). This
publication must be made not later than twenty (20) days after the
county auditor posts and publishes the notice of the school
corporation's tax rate for the ensuing calendar year. As added by P.L.2-2006, SEC.169.
IC 20-46-6-13 Remonstrance
Sec. 13. (a) In the first year that a plan is proposed, ten (10) or
more taxpayers that will be affected by the adopted plan may file a
petition with the county auditor of a county in which the school
corporation is located not later than ten (10) days after the
publication under section 12 of this chapter. The petition must set
forth the taxpayers' objections to the proposed plan.
(b) After the first year a plan is proposed, ten (10) or more
taxpayers that will be affected by the adopted plan may file a petition
with the county auditor of a county in which the school corporation
is located not later than ten (10) days after the publication under
section 12 of this chapter. The petition must set forth the taxpayers'
objections to any item in the proposed plan or amendment to the plan
that does not concern a construction project that had previously been
included in a plan.
(c) The county auditor shall immediately certify a petition filed
under this section to the department of local government finance. As added by P.L.2-2006, SEC.169.
IC 20-46-6-14 Hearing
Sec. 14. (a) The department of local government finance shall
within a reasonable time fix a date for a hearing on a petition filed
under section 13 of this chapter. The hearing shall be held in a
county in which the school corporation is located.
(b) The department of local government finance shall notify:
(1) the governing body; and
(2) the first ten (10) taxpayers whose names appear on the
petition;
at least five (5) days before the date fixed for the hearing. As added by P.L.2-2006, SEC.169.
IC 20-46-6-15 Review; approval; department of local government finance
Sec. 15. After a hearing on the petition under section 14 of this
chapter, the department of local government finance shall certify its
approval, disapproval, or modification of the plan to the governing
body and the county auditor of the county. As added by P.L.2-2006, SEC.169. Amended by P.L.182-2009(ss),
SEC.355.
IC 20-46-6-16 Appeal; judicial review
Sec. 16. A governing body may petition for judicial review of the
final determination of the department of local government finance
under section 15 of this chapter. The petition must be filed in the tax
court not more than forty-five (45) days after the department of local
government finance certifies its action under section 15 of this
chapter. As added by P.L.2-2006, SEC.169.
IC 20-46-6-17 Plan; amendment
Sec. 17. (a) A governing body may amend a plan to:
(1) provide money for the purposes of the fund; or
(2) supplement money accumulated in the fund for the purposes
of the fund.
(b) Subject to any notice and hearing requirements, a school
corporation may amend a plan to include expenditures under
IC 20-40-8-19. As added by P.L.2-2006, SEC.169.
IC 20-46-6-18 Public hearing on amendment not related to emergency
Sec. 18. (a) This section applies to an amendment to a plan that is
required by a reason other than an emergency.
(b) The governing body must hold a public hearing on the
proposed amendment. At the hearing, the governing body must
declare the nature of and the need for the amendment and pass a
resolution to adopt the amendment to the plan.
(c) The plan, as proposed to be amended, must comply with the
requirements for a plan under section 10 of this chapter. The
governing body must publish the proposed amendment to the plan
and notice of the hearing in accordance with IC 5-3-1-2(b).
(d) An amendment to the plan:
(1) is not subject to the deadline for adoption described in
section 8.1 or 9 of this chapter;
(2) must be submitted to the department of local government
finance for its consideration; and
(3) is subject to approval, disapproval, or modification in
accordance with the procedures for adopting a plan. As added by P.L.2-2006, SEC.169. Amended by P.L.182-2009(ss),
SEC.356.
IC 20-46-6-19 Procedures; amendment related to emergency
Sec. 19. (a) This section applies to an amendment to a plan that is
required by reason of an emergency that results in costs that exceed
the amount accumulated in the fund for repair, replacement, or site
acquisition that is necessitated by an emergency.
(b) The governing body is not required to comply with section 18
of this chapter.
(c) The governing body must immediately apply to the department
of local government finance for a determination that an emergency
exists. If the department of local government finance determines that
an emergency exists, the governing body may adopt a resolution to
amend the plan.
(d) An amendment to the plan is not subject to the deadline and
the procedures for adoption described in section 8.1 or 9 of this
chapter. However, the amendment is subject to modification by the
department of local government finance. As added by P.L.2-2006, SEC.169. Amended by P.L.182-2009(ss),
SEC.357.
IC 20-46-6-20 Allowable plan provisions; use of money raised for a different
purpose; borrowing from other funds
Sec. 20. An amendment adopted under section 18 or 19 of this
chapter, may require any of the following:
(1) The payment of eligible costs from:
(A) money accumulated in the fund for other purposes; or
(B) money to be borrowed from other funds of the school
corporation or from a financial institution.
(2) An increase in the property tax rate for the fund to restore
money to the fund or to pay principal and interest on a loan.
Any increase to the property tax rate for the fund is effective for
property taxes first due and payable for the year next certified
by the department of local government finance under
IC 6-1.1-17-16. However, the property tax rate may not exceed
the maximum rate established under section 5 of this chapter. As added by P.L.2-2006, SEC.169.
