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 to
transportation" 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 school
transportation 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 transportation
distribution" means the total amount of state funding received by a
school corporation for transportation costs:
(1) under IC 21-3-3.1-1 through IC 21-3-3.1-3 (before their
repeal) after June 30, 2003, and before July 1, 2004; and
(2) for special education and vocational programs under
IC 21-3-3.1-4 (before its repeal) after June 30, 2003, and before
July 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 this
chapter.
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 a
property tax for the fund sufficient to pay all operating costs
attributable 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 by
multiplying:
(1) the school corporation's levy for the fund for the previous
year under IC 21-2-11.5 (before its repeal) or this chapter, as
that levy was determined by the department of local government
finance in fixing the civil taxing unit's budget, levy, and rate for
that preceding calendar year under IC 6-1.1-17 and after
eliminating the effects of temporary excessive levy appeals and
any other temporary adjustments made to the levy for the
calendar year; by
(2) the assessed value growth quotient determined under
IC 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 as
a part of the annual budget for the calendar year in accordance with
IC 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 the
amount necessary to cover the costs payable from the fund, the levy
in the following year shall be reduced by the amount of surplus
money.
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Repealed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 of
local government finance under IC 6-1.1-19 to increase the maximum
levy permitted for the school corporation's fund. To be granted an
increase by the department of local government finance, the school
corporation must establish that the increase is necessary because of
a transportation operating cost increase of at least ten percent (10%)
over the preceding year as a result of at least one (1) of the
following:
(1) A fuel expense increase.
(2) A significant increase in the number of students enrolled in
the school corporation that need transportation or a significant
increase in the mileage traveled by the school corporation's
buses compared with the previous year.
(3) A significant increase in the number of students enrolled in
special education who need transportation or a significant
increase in the mileage traveled by the school corporation's
buses due to students enrolled in special education as compared
with the previous year.
(4) Increased transportation operating costs due to compliance
with a court ordered desegregation plan.
(5) The closure of a school building within the school
corporation that results in a significant increase in the distances
that students must be transported to attend another school
building.
In addition, before the department of local government finance may
grant a maximum levy increase, the school corporation must
establish that the school corporation will be unable to provide
transportation services without an increase. The department of local
government finance may grant a maximum operating costs levy
increase that is less than the increase requested by the school
corporation.
(b) If the department of local government finance determines that
a permanent increase in the maximum permissible levy is necessary,
the maximum levy after the increase granted under this section
becomes the school corporation's maximum permissible levy under
this chapter.
As added by P.L.2-2006, SEC.169.