Bill Text: IN SB0309 | 2010 | Regular Session | Enrolled
Bill Title: School corporation budget year.
Spectrum: Moderate Partisan Bill (Republican 4-1)
Status: (Passed) 2010-03-26 - Sections 3 through 6 effective 07/01/2010 [SB0309 Detail]
Download: Indiana-2010-SB0309-Enrolled.html
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AN ACT to amend the Indiana Code concerning education and to make an appropriation.
(1) The board of school trustees of a school corporation that is located in a city having a population of more than one hundred five thousand (105,000) but less than one hundred twenty thousand (120,000), not later than:
(A) the time required in section 5.6(b) of this chapter; or
(B)
(2) The proper officers of all other political subdivisions that are not school corporations, not later than November 1.
(3) The governing body of
years beginning after June 30, 2011.
(4) The governing body of a school corporation that is not
described in subdivision (1) or (3), not later than November 1.
Except in a consolidated city and county and in a second class city, the
public hearing required by section 3 of this chapter must be completed
at least ten (10) days before the proper officers of the political
subdivision meet to fix the budget, tax rate, and tax levy. In a
consolidated city and county and in a second class city, that public
hearing, by any committee or by the entire fiscal body, may be held at
any time after introduction of the budget.
(b) Ten (10) or more taxpayers may object to a budget, tax rate, or
tax levy of a political subdivision fixed under subsection (a) by filing
an objection petition with the proper officers of the political
subdivision not more than seven (7) days after the hearing. The
objection petition must specifically identify the provisions of the
budget, tax rate, and tax levy to which the taxpayers object.
(c) If a petition is filed under subsection (b), the fiscal body of the
political subdivision shall adopt with its budget a finding concerning
the objections in the petition and any testimony presented at the
adoption hearing.
(d) This subsection does not apply to a school corporation. Each
year at least two (2) days before the first meeting of the county board
of tax adjustment held under IC 6-1.1-29-4, a political subdivision shall
file with the county auditor:
(1) a statement of the tax rate and levy fixed by the political
subdivision for the ensuing budget year;
(2) two (2) copies of the budget adopted by the political
subdivision for the ensuing budget year; and
(3) two (2) copies of any findings adopted under subsection (c).
Each year the county auditor shall present these items to the county
board of tax adjustment at the board's first meeting under
IC 6-1.1-29-4.
(e) In a consolidated city and county and in a second class city, the
clerk of the fiscal body shall, notwithstanding subsection (d), file the
adopted budget and tax ordinances with the county board of tax
adjustment within two (2) days after the ordinances are signed by the
executive, or within two (2) days after action is taken by the fiscal body
to override a veto of the ordinances, whichever is later.
(f) If a fiscal body does not fix the budget, tax rate, and tax levy of
the political subdivisions for the ensuing budget year as required under
this section, the most recent annual appropriations and annual tax levy
are continued for the ensuing budget year.
(b) Before February 1 of each year, the officers of the school corporation shall meet to fix the budget for the school corporation for the ensuing budget year, with notice given by the same officers. However, if a resolution adopted under subsection (d) is in effect, the officers shall meet to fix the budget for the ensuing budget year before
(c) Each year, at least two (2) days before the first meeting of the county board of tax adjustment held under IC 6-1.1-29-4, the school corporation shall file with the county auditor:
(1) a statement of the tax rate and tax levy fixed by the school corporation for the ensuing budget year;
(2) two (2) copies of the budget adopted by the school corporation for the ensuing budget year; and
(3) any written notification from the department of local government finance under section 16(i) of this chapter that specifies a proposed revision, reduction, or increase in the budget adopted by the school corporation for the ensuing budget year.
Each year the county auditor shall present these items to the county board of tax adjustment at the board's first meeting under IC 6-1.1-29-4.
(d)
a calendar year budget year. A resolution adopted under this subsection
must be adopted after January 1 and before July 1. The school
corporation's initial calendar year budget year following the adoption
of a resolution under this subsection begins on January 1 of the year
following the year the resolution is adopted. The first six (6) months of
the initial calendar year budget for the school corporation must be
consistent with the last six (6) months of the final school year budget
fixed by the department of local government finance before the
adoption of a resolution under this subsection. Notwithstanding any
resolution adopted under this subsection, beginning in 2011, each
school corporation shall adopt a budget under this section that applies
from July 1 of the year through June 30 of the following year.
(e) A resolution adopted under subsection (d) may be rescinded by
a subsequent resolution adopted by the governing body. If the
governing body of the school corporation rescinds a resolution adopted
under subsection (d) and returns to a school year budget year, the
school corporation's initial school year budget year begins on July 1
following the adoption of the rescinding resolution and ends on June
30 of the following year. The first six (6) months of the initial school
year budget for the school corporation must be consistent with the last
six (6) months of the last calendar year budget fixed by the department
of local government finance before the adoption of a rescinding
resolution under this subsection.
(b) Before a governing body may collect property taxes for the fund in a particular calendar year, the governing body must, after January 1 and not later than September 20 of the immediately preceding year:
(1) conduct a public hearing on; and
(2) pass a resolution to adopt;
a plan.
(1) conduct a public hearing on; and
(2) pass a resolution to adopt;
a plan.
(b) Before a governing body may collect property taxes for a capital projects fund in a particular year, the governing body must:
(1) after January 1; and
(2) not later than September 20;
of the immediately preceding year, hold a public hearing on a proposed or amended plan and pass a resolution to adopt the proposed or amended plan.
(b) Before the governing body of the school corporation may collect property taxes for a fund in a particular year, the governing body must:
(1) after January 1; and
(2) before February 2;
of the immediately preceding year, hold a public hearing on a proposed or amended plan and pass a resolution to adopt the proposed or
amended plan.
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