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 large concentration of taxable property in a single township away from outlying areas that has created administrative and financial problems in the maintenance and operation of school systems in those areas, resulting in maladjustment of taxable wealth in such 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 on March 12, 1965, in those outlying areas is essential for:
(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 qualified school corporations existing on March 12, 1965, in these areas; and
(C) the provision for more use of the public funds expended for the support of the public school systems.
(3) That statutes existing on March 12, 1965, with respect to the granting of financial assistance on a countywide school basis, allowing a more favorable use of the taxable wealth of the county for the support of the various school districts within or attached to the county, are inadequate to effectuate the need for this improvement in those areas described in this chapter.
(4) That modification in the statutory provisions existing on March 12, 1965, pertaining to the levying of tax rates for school purposes for those areas that qualify within the definitions in this chapter is essential to carry out the purposes of IC 20-23-4, and the tax levied under this chapter shall be considered a county tax within the meaning 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.
[Pre-2006 Recodification Citation: 21-2-13-2.]
As added by P.L.2-2006, SEC.168.
Structure Indiana Code
Article 45. General Fund Levies
Chapter 8. Supplemental County Levy; Dearborn County
20-45-8-3. "Assessed Valuation"
20-45-8-4. "Board of County Commissioners"
20-45-8-8. "Paying Qualified School Corporation"
20-45-8-10. "Qualified School Corporation"
20-45-8-11. "Receiving Qualified School Corporation"
20-45-8-13. "Total School Tax Rate"
20-45-8-14. Establishment of Fund
20-45-8-16. Duty; Levy of Countywide Tax
20-45-8-17. Levy in Contiguous Area of Adjacent County
20-45-8-18. Certification; Information Needed to Calculate Levy
20-45-8-20. Application of Other Laws
20-45-8-21. Eligibility for Distribution; Required Minimum Levy
20-45-8-22. Calculation; Tax Levy
20-45-8-23. Distribution; Revenue in Addition to Other Levies
20-45-8-24. Duty; Levy of Countywide Tax; Amount
20-45-8-25. Distribution to School Corporations
20-45-8-26. Budget for Operations Fund
20-45-8-27. Distribution; Revenue in Addition to State Tuition Support