2017 Indiana Code
TITLE 20. Education
ARTICLE 46. LEVIES OTHER THAN GENERAL FUND LEVIES
CHAPTER 4. School Transportation Levy
20-46-4-10. Appeal; conditions; increase in maximum levy
Note: This version of section amended by P.L.255-2017, SEC.32, effective 7-1-2017. See also following repeal of this chapter by P.L.244-2017, SEC.101, effective 1-1-2019.
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 conditions under both of the following:
(1) At least one (1) of the following:
(A) Actual transportation related expenditures from all funds of the school corporation in the current year are at least ten percent (10%) greater than actual transportation related expenditures from all funds of the school corporation in the preceding year.
(B) The school corporation is significantly restructuring its transportation service for one (1) or more ensuing years.
(C) The percentage growth in the school corporation's assessed value for the preceding year compared to the year before the preceding year is at least two (2) times the assessed value growth quotient determined under IC 6-1.1-18.5-2 for the preceding year.
(D) The school corporation's student enrollment increased by at least fifty percent (50%) between the last two (2) decennial censuses.
(E) The average of the school corporation's annual percentage increase in student enrollment for the preceding six (6) years is greater than two percent (2%), but the school corporation's maximum levy under this chapter has grown on average by less than three percent (3%) during the same period.
(2) At least one (1) of the following:
(A) A fuel expense increase.
(B) 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.
(C) 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.
(D) Increased transportation operating costs due to compliance with a court ordered desegregation plan.
(E) 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.
(F) Restructuring or redesigning transportation services due to a need for additional, expanded, consolidated, or modified routes.
(G) A labor shortage affecting the school corporation's ability to hire qualified transportation employees.
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 school corporation must support its appeal for a maximum levy increase with reasonably detailed statements of fact. A failure to do so despite meeting the mathematical criteria of this subsection may be grounds for denial of the appeal.
(b) 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. The department of local government finance shall consider the school corporation's current operating balances, including any rainy day fund the school corporation has, in evaluating the school corporation's appeal under subsection (a) and may approve an increase under this section that accounts for the school corporation's current operating balances. However, the school corporation's rainy day fund balance may serve as the basis for modifying or denying the appeal only if the rainy day fund balance is not otherwise substantially earmarked for use by the school corporation. The school corporation may, as part of its reasonably detailed statements of fact, explain whether the school corporation's rainy day fund balance is substantially earmarked for use by the school corporation.
(c) 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.
(d) An appeal under this section must be filed with the department of local government finance before October 20 of the calendar year immediately preceding the ensuing calendar year.
[Pre-2006 Recodification Citation: 6-1.1-19-5.4.]
As added by P.L.2-2006, SEC.169. Amended by P.L.255-2017, SEC.32.
