2017 Indiana Code
TITLE 20. Education
ARTICLE 46. LEVIES OTHER THAN GENERAL FUND LEVIES
CHAPTER 8. School Corporation Operations Fund Property Tax Levy
20-46-8-3. Transportation levy component; levy appeal
Effective 7-1-2018.
Sec. 3. (a) Except as provided in subsection (c), for property taxes first due and payable in 2019, a school corporation's transportation levy may not exceed an amount equal to:
(1) the school corporation's maximum permissible levy determined under IC 20-46-4 (repealed January 1, 2019) for the school corporation's transportation fund for 2018, after eliminating the effects of temporary excessive levy appeals and any other temporary adjustments made to the levy for 2018 (regardless of whether the school corporation imposed the entire amount of the maximum permissible levy in 2018); multiplied by
(2) the assessed value growth quotient determined under IC 6-1.1-18.5-2.
(b) Except as provided in subsection (c), for property taxes first due and payable after 2019, a school corporation's transportation levy may not exceed an amount equal to:
(1) the school corporation's maximum permissible levy determined under this section for the preceding year, after eliminating the effects of temporary excessive levy appeals and any other temporary adjustments made to the levy for the year (regardless of whether the school corporation imposed the entire amount of the maximum permissible levy in the immediately preceding year); multiplied by
(2) the assessed value growth quotient determined under IC 6-1.1-18.5-2.
(c) A school corporation may appeal to the department of local government finance under IC 6-1.1-19 to increase the school corporation's transportation levy. 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 who 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 levy increase that is less than the increase requested by the school corporation. 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 transportation levy under this section.
As added by P.L.244-2017, SEC.106.
