Indiana Code § 20-45-8-21

Eligibility for distribution; required minimum levy
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Sec. 21. To qualify to receive any of the receipts of a tax levy, a qualified school corporation must levy against the assessed valuation of the qualified school corporation a total school tax rate sufficient to generate an amount equal to the amount of revenues deposited in the fund in calendar year 1979. [Pre-2006 Recodification Citation: 21-2-13-6.]

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