Indiana Code
Chapter 3. Powers and Duties of Class 1 Public Libraries
36-12-3-12. Determination of Tax Rate; Continuation of Prior Appropriation and Levy Upon Failure to Meet Certain Requirements

Sec. 12. (a) The library board shall determine the rate of taxation for the library district that is necessary for the proper operation of the library. The library board shall certify the rate to the county auditor. An additional rate may be levied under section 10(4) of this chapter.
(b) If the library board fails to:
(1) give:
(A) a first published notice to the board's taxpayers of the board's proposed budget and tax levy for the ensuing year at least ten (10) days before the public hearing required under IC 6-1.1-17-3; and
(B) a second published notice to the board's taxpayers of the board's proposed budget and tax levy for the ensuing year at least three (3) days before the public hearing required under IC 6-1.1-17-3; or
(2) finally adopt the budget and fix the tax levy not later than November 1;
the last preceding annual appropriation made for the public library is renewed for the ensuing year, and the last preceding annual tax levy is continued. Under this subsection, the treasurer of the library board shall report the continued tax levy to the county auditor not later than November 1.
[Pre-2005 Elementary and Secondary Education Recodification Citation: 20-14-3-10.]
As added by P.L.1-2005, SEC.49. Amended by P.L.219-2007, SEC.148; P.L.257-2019, SEC.167; P.L.159-2020, SEC.84.

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