Indiana Code
Chapter 1. Referendum Tax Levy
20-46-1-8. Resolution for Referendum; Purposes; Review by Department of Local Government Finance; Resolution Indicating Whether Distribution Is to a Charter School; Revenue Spending Plan

Sec. 8. (a) Subject to subsections (c), (d), and (e) and this chapter, the governing body of a school corporation may adopt a resolution to place a referendum under this chapter on the ballot for any of the following purposes:
(1) The governing body of the school corporation determines that it cannot, in a calendar year, carry out its public educational duty unless it imposes a referendum tax levy under this chapter.
(2) The governing body of the school corporation determines that a referendum tax levy under this chapter should be imposed to replace property tax revenue that the school corporation will not receive because of the application of the credit under IC 6-1.1-20.6.
(3) The governing body makes the determination required under subdivision (1) or (2) and determines to share a portion of the referendum proceeds with a charter school, excluding a virtual charter school, in the manner prescribed in subsection (d).
(b) The governing body of the school corporation shall certify a copy of the resolution to place a referendum on the ballot to the following:
(1) The department of local government finance, including:
(A) the language for the question required by section 10 of this chapter, or in the case of a resolution to extend a referendum levy certified to the department of local government finance after March 15, 2016, section 10.1 of this chapter; and
(B) a copy of the revenue spending plan adopted under subsection (e).
The language of the public question must include the estimated average percentage increases certified by the county auditor under section 10(e) or 10.1(f) of this chapter, as applicable. The governing body of the school corporation shall also provide the county auditor's certification described in section 10(e) or 10.1(f) of this chapter, as applicable. The department of local government finance shall post the values certified by the county auditor to the department's Internet web site. The department shall review the language for compliance with section 10 or 10.1 of this chapter, whichever is applicable, and either approve or reject the language. The department shall send its decision to the governing body of the school corporation not more than ten (10) days after the resolution is submitted to the department. If the language is approved, the governing body of the school corporation shall certify a copy of the resolution, including the language for the question and the department's approval.
(2) The county fiscal body of each county in which the school corporation is located (for informational purposes only).
(3) The circuit court clerk of each county in which the school corporation is located.
(c) If a school safety referendum tax levy under IC 20-46-9 has been approved by the voters in a school corporation at any time in the previous three (3) years, the school corporation may not:
(1) adopt a resolution to place a referendum under this chapter on the ballot; or
(2) otherwise place a referendum under this chapter on the ballot.
(d) The resolution described in subsection (a) must indicate whether proceeds in the school corporation's education fund collected from a tax levy under this chapter will be used to provide a distribution to a charter school or charter schools, excluding a virtual charter school, under IC 20-40-3-5 as well as the amount that will be distributed to the particular charter school or charter schools. A school corporation may request from the designated charter school or charter schools any financial documentation necessary to demonstrate the financial need of the charter school or charter schools.
(e) As part of the resolution described in subsection (a), the governing body of the school corporation shall adopt a revenue spending plan for the proposed referendum tax levy that includes:
(1) an estimate of the amount of annual revenue expected to be collected if a levy is imposed under this chapter;
(2) the specific purposes for which the revenue collected from a levy imposed under this chapter will be used; and
(3) an estimate of the annual dollar amounts that will be expended for each purpose described in subdivision (2).
(f) A school corporation shall specify in its proposed budget the school corporation's revenue spending plan adopted under subsection (e) and annually present the revenue spending plan at its public hearing on the proposed budget under IC 6-1.1-17-3.
[Pre-2006 Recodification Citation: 6-1.1-19-4.5(c) part.]
As added by P.L.2-2006, SEC.169. Amended by P.L.146-2008, SEC.495; P.L.41-2010, SEC.6; P.L.198-2011, SEC.5; P.L.155-2014, SEC.1; P.L.166-2014, SEC.40; P.L.138-2016, SEC.4; P.L.272-2019, SEC.10; P.L.154-2020, SEC.43; P.L.38-2021, SEC.60; P.L.136-2021, SEC.6; P.L.174-2022, SEC.51.