CHAPTER 1. REFERENDUM TAX LEVY

IC 20-46
    ARTICLE 46. LEVIES OTHER THAN GENERAL FUND LEVIES

IC 20-46-1
     Chapter 1. Referendum Tax Levy

IC 20-46-1-1
"Base tax levy"
    
Sec. 1. As used in this chapter, "base tax levy" means the total dollar amount of the property tax levied by a school corporation for the school corporation's general fund for taxes collectible in 1973, assuming one hundred percent (100%) tax collection, as adjusted under IC 6-1.1-19-4.4(a)(4) (before its repeal), IC 6-1.1-19-4.5(c) (before its repeal), IC 6-1.1-19-6(b) (before its repeal), and IC 6-1.1-19-6(c) (before its repeal).
As added by P.L.2-2006, SEC.169.

IC 20-46-1-2
Repealed
    
(Repealed by P.L.146-2008, SEC.810.)

IC 20-46-1-3
"Fund"
    
Sec. 3. As used in this chapter, "fund" refers to the referendum tax levy fund.
As added by P.L.2-2006, SEC.169.

IC 20-46-1-4
"Levy"
    
Sec. 4. As used in this chapter, "levy" refers to the property tax levy imposed under this chapter.
As added by P.L.2-2006, SEC.169.

IC 20-46-1-5
"Referendum"
    
Sec. 5. As used in this chapter, "referendum" refers to a referendum under this chapter.
As added by P.L.2-2006, SEC.169.

IC 20-46-1-6
Power; levy
    
Sec. 6. A school corporation may impose a referendum tax levy for the school corporation's fund in the amount allowed under:
        (1) section 7 of this chapter;
        (2) sections 8 through 19 of this chapter; or
        (3) both subdivisions (1) and (2).
As added by P.L.2-2006, SEC.169.

IC 20-46-1-7 Transfer of certain levies from general fund
    
Sec. 7. (a) This section applies to a school corporation that added an amount to the school corporation's base tax levy before 2002 as the result of the approval of an excessive tax levy by the majority of individuals voting in a referendum held in the area served by the school corporation under IC 6-1.1-19-4.5 (before its repeal).
    (b) A school corporation may adopt a resolution before September 21, 2005, to transfer the power of the school corporation to levy the amount described in subsection (a) from the school corporation's general fund to the school corporation's fund. A school corporation that adopts a resolution under this section shall, as soon as practicable after adopting the resolution, send a certified copy of the resolution to the department of local government finance and the county auditor. A school corporation that adopts a resolution under this section may, for property taxes first due and payable after 2005, levy an additional amount for the fund that does not exceed the amount of the excessive tax levy added to the school corporation's base tax levy before 2002.
    (c) The power of the school corporation to impose the levy transferred to the fund under this section expires December 31, 2012, unless:
        (1) the school corporation adopts a resolution to reimpose or extend the levy; and
        (2) the levy is approved, before January 1, 2013, by a majority of the individuals who vote in a referendum that is conducted in accordance with the requirements in this chapter.
As soon as practicable after adopting the resolution under subdivision (1), the school corporation shall send a certified copy of the resolution to the department of local government finance and the county auditor. However, if requested by the school corporation in the resolution adopted under subdivision (1), the question of reimposing or extending a levy transferred to the fund under this section may be combined with a question presented to the voters to reimpose or extend a levy initially imposed after 2001. A levy reimposed or extended under this subsection shall be treated for all purposes as a levy reimposed or extended under this chapter.
    (d) The school corporation's levy under this section may not be considered in the determination of the school corporation's state tuition support distribution under IC 20-43 or the determination of any other property tax levy imposed by the school corporation.
As added by P.L.2-2006, SEC.169. Amended by P.L.146-2008, SEC.494; P.L.182-2009(ss), SEC.345; P.L.41-2010, SEC.5.

IC 20-46-1-8
Resolution for referendum levy; purposes of referendum levy
    
Sec. 8. (a) Subject to this chapter, the governing body of a school corporation may adopt a resolution to place a referendum under this chapter on the ballot for either 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.
    (b) The governing body of the school corporation shall certify a copy of the resolution to the department of local government finance and the county fiscal body of each county in which the school corporation is located.
As added by P.L.2-2006, SEC.169. Amended by P.L.146-2008, SEC.495; P.L.41-2010, SEC.6.

IC 20-46-1-9
Referendum
    
Sec. 9. A referendum tax levy under this chapter may be put into effect only if a majority of the individuals who vote in a referendum that is conducted in accordance with this section and sections 10 through 19 of this chapter approves the appellant school corporation's making a levy for the ensuing calendar year.
As added by P.L.2-2006, SEC.169. Amended by P.L.146-2008, SEC.496.

IC 20-46-1-10
Form; referendum question
    
Sec. 10. The question to be submitted to the voters in the referendum must read as follows:
        "For the __ (insert number) calendar year or years immediately following the holding of the referendum, shall the school corporation impose a property tax rate that does not exceed _____________ (insert amount) cents ($0.__) (insert amount) on each one hundred dollars ($100) of assessed valuation and that is in addition to all other property tax levies imposed by the school corporation?".
As added by P.L.2-2006, SEC.169. Amended by P.L.113-2010, SEC.97.

IC 20-46-1-11
Maximum term of levy
    
Sec. 11. The voters in a referendum may not approve a levy that is imposed for more than seven (7) years. However, a levy may be reimposed or extended under this chapter.
As added by P.L.2-2006, SEC.169.

IC 20-46-1-12
Certification of public question
    
Sec. 12. If a school corporation adopts a resolution under section 8 of this chapter, the county fiscal body must under IC 3-10-9-3 certify the question to be voted on at the referendum to the county election board of each county in which any part of the appellant

school corporation is located.
As added by P.L.2-2006, SEC.169. Amended by P.L.146-2008, SEC.497.

IC 20-46-1-13
County clerk duties; referendum
    
Sec. 13. Each county clerk shall, upon receiving the question certified by the county fiscal body under this chapter, call a meeting of the county election board to make arrangements for the referendum.
As added by P.L.2-2006, SEC.169. Amended by P.L.146-2008, SEC.498.

IC 20-46-1-14
Date of referendum
    
Sec. 14. (a) The referendum shall be held in the next primary election, general election, or municipal election in which all the registered voters who are residents of the appellant school corporation are entitled to vote after certification of the question under IC 3-10-9-3. The certification of the question must occur not later than noon:
        (1) sixty (60) days before a primary election if the question is to be placed on the primary or municipal primary election ballot; or
        (2) August 1 if the question is to be placed on the general or municipal election ballot.
However, if a primary election, general election, or municipal election will not be held during the first year in which the public question is eligible to be placed on the ballot under this chapter and if the appellant school corporation requests the public question to be placed on the ballot at a special election, the public question shall be placed on the ballot at a special election to be held on the first Tuesday after the first Monday in May or November of the year. The certification must occur not later than noon sixty (60) days before a special election to be held in May (if the special election is to be held in May) or noon on August 1 (if the special election is to be held in November).
    (b) If the referendum is not conducted at a primary election, general election, or municipal election, the appellant school corporation in which the referendum is to be held shall pay all the costs of holding the referendum.
As added by P.L.2-2006, SEC.169. Amended by P.L.146-2008, SEC.499; P.L.113-2010, SEC.98.

IC 20-46-1-15
Duties; county election board
    
Sec. 15. Each county election board shall cause:
        (1) the question certified to the circuit court clerk by the county fiscal body to be placed on the ballot in the form prescribed by IC 3-10-9-4; and         (2) an adequate supply of ballots and voting equipment to be delivered to the precinct election board of each precinct in which the referendum is to be held.
As added by P.L.2-2006, SEC.169. Amended by P.L.146-2008, SEC.500.

IC 20-46-1-16
Qualified voters
    
Sec. 16. The individuals entitled to vote in the referendum are all of the registered voters resident in the appellant school corporation.
As added by P.L.2-2006, SEC.169.

IC 20-46-1-17
Conduct of election
    
Sec. 17. Each precinct election board shall count the affirmative votes and the negative votes cast in the referendum and shall certify those two (2) totals to the county election board of each county in which the referendum is held. The circuit court clerk of each county shall, immediately after the votes cast in the referendum have been counted, certify the results of the referendum to the county fiscal body. Upon receiving the certification of all the votes cast in the referendum, the county fiscal body shall promptly certify the result of the referendum to the department of local government finance. If a majority of the individuals who voted in the referendum voted "yes" on the referendum question:
        (1) the county fiscal body shall promptly notify the school corporation that the school corporation is authorized to collect, for the calendar year that next follows the calendar year in which the referendum is held, a levy not greater than the amount approved in the referendum;
        (2) the levy may be imposed for the number of calendar years approved by the voters following the referendum for the school corporation in which the referendum is held; and
        (3) the school corporation shall establish a fund under IC 20-40-3-1.
As added by P.L.2-2006, SEC.169. Amended by P.L.146-2008, SEC.501.

IC 20-46-1-18
Levy; additional to other levies
    
Sec. 18. A school corporation's levy may not be considered in the determination of the school corporation's state tuition support distribution under IC 20-43 or the determination of any other property tax levy imposed by the school corporation.
As added by P.L.2-2006, SEC.169. Amended by P.L.146-2008, SEC.502; P.L.1-2009, SEC.126.

IC 20-46-1-19
Rejection of voters; waiting period
    
Sec. 19. If a majority of the persons who voted in the referendum

did not vote "yes" on the referendum question:
        (1) the school corporation may not make any levy for its referendum tax levy fund; and
        (2) another referendum under this section may not be held for one (1) year after the date of the referendum.
As added by P.L.2-2006, SEC.169. Amended by P.L.146-2008, SEC.503.