Indiana Code § 36-1.5-3-5

Savings through reorganization; budgets, rates, and levies; reductions in property tax levies, property tax rates, and budgets; school corporation reorganizations
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Sec. 5. (a) This subsection applies to the plan of reorganization of a political subdivision other than a school corporation. The plan of reorganization must specify the amount (if any) of the decrease that the department of local government finance shall make to the maximum permissible property tax levies, maximum permissible property tax rates, and budgets under IC 6-1.1-17 and IC 6-1.1-18.5 of the reorganized political subdivision to: (1) eliminate double taxation for services or goods provided by the reorganized political subdivision; or (2) eliminate any excess by which the amount of property taxes imposed by the reorganized political subdivision exceeds the amount necessary to pay for services or goods provided under this article.       (b) This subsection applies to a plan of reorganization for a school corporation. The plan of reorganization must specify the adjustments that the department of local government finance shall make to the maximum permissible property tax levies, maximum permissible property tax rates, and budgets under IC 6-1.1-17 and IC 6-1.1-18.5 of the reorganized school corporation. The following apply to a school corporation reorganized under this article: (1) The new maximum permissible tax levy under IC 20-46-8 (operations fund property tax levy) for the first calendar year in which the reorganization is effective equals the following: STEP ONE: Determine for each school corporation that is part of the reorganization the sum of the maximum levies under IC 20-46-8 (operations fund property tax levy) for the ensuing calendar year, including the maximum levy growth quotient ( IC 6-1.1-18.5-2 ) adjustment for the ensuing calendar year. STEP TWO: Determine the sum of the STEP ONE amounts. STEP THREE: Multiply the STEP TWO amount by one hundred three percent (103%). (2) The new debt service levy under IC 20-46-7 for the first calendar year in which the reorganization is effective equals the sum of the debt service fund levies for each school corporation that is part of the reorganization that would have been permitted under IC 20-46-7 in the calendar year.       (c) The fiscal body of the reorganized political subdivision shall determine and certify to the department of local government finance the amount of the adjustment (if any) under subsection (a).       (d) The amount of the adjustment (if any) under subsection (a) or (b) must comply with the reorganization agreement under which the political subdivision or school corporation is reorganized under this article.   IC 36-1.5-4 Chapter 4. Reorganization by Referendum               36-1.5-4-1 Types of reorganizations authorized; political subdivisions not participating in reorganization             36-1.5-4-2 Adjacent political subdivisions             36-1.5-4-3 Types of reorganization             36-1.5-4-4 Powers of political subdivisions in an approved reorganization             36-1.5-4-5 Effective date of reorganization             36-1.5-4-6 Results of reorganization             36-1.5-4-7 Budgets, tax rates, and tax levies; deadline for certification; election districts             36-1.5-4-8 Authority of department of local government finance to prescribe forms             36-1.5-4-9 Initiation of reorganization             36-1.5-4-10 Initiation of reorganization by legislative body             36-1.5-4-11 Initiation of reorganization by voters             36-1.5-4-12 Action by legislative body on proposed reorganization; hearing             36-1.5-4-13 Action by legislative body receiving resolution on proposed reorganization from another political subdivision; hearing             36-1.5-4-14 Revision of resolutions             36-1.5-4-15 Repealed             36-1.5-4-16 Repealed             36-1.5-4-17 Repealed             36-1.5-4-18 Preparation of reorganization plan; required elements             36-1.5-4-19 Consideration of reorganization plan by legislative bodies             36-1.5-4-20 Actions by legislative bodies on reorganization plan             36-1.5-4-21 Modifications to reorganization plan             36-1.5-4-22 Action by legislative bodies on revised reorganization plan             36-1.5-4-23 Certification by legislative bodies of final action             36-1.5-4-23.5 Failure to adopt reorganization plan; petition requesting a public question             36-1.5-4-24 Filing of reorganization plan             36-1.5-4-25 Recording of certifications and reorganization plan by county recorder             36-1.5-4-26 Notification of county election board upon receipt of certifications from all reorganizing political subdivisions             36-1.5-4-27 County election board preparing ballot language; submission of language to department of local government finance             36-1.5-4-27.5 Certification of resolution to rescind plan of reorganization             36-1.5-4-28 Form of public question; approval by department of local government finance; certification of public question; placing public question on ballot             36-1.5-4-29 Application of IC 3             36-1.5-4-30 Certification by circuit court clerk of results of public question             36-1.5-4-31 Recording of certification from circuit court clerk             36-1.5-4-32 Approval of public question             36-1.5-4-33 Termination of reorganization if public question not approved             36-1.5-4-34 Reorganization according to reorganization plan if public question approved             36-1.5-4-34.5 Establishment of equipment replacement funds             36-1.5-4-35 Appointment of town precinct boards             36-1.5-4-36 Initial election of officials of reorganized political subdivision             36-1.5-4-37 Change of boundaries             36-1.5-4-38 Powers of reorganized political subdivision             36-1.5-4-38.5 Authorization for a town that has a mayor as a result of reorganization to hire attorneys or legal research assistants; salaries             36-1.5-4-39 Exercise of powers of reorganizing political subdivisions             36-1.5-4-39.5 Reorganization plan             36-1.5-4-40 Debt; pension obligations             36-1.5-4-40.5 Reorganization of a township and another political subdivision; powers and duties; remonstrance; borrowing; tax levies             36-1.5-4-41 Pension fund membership             36-1.5-4-42 Transfer of functions of elected office             36-1.5-4-43 Termination of reorganization; restoration of reorganizing political subdivisions             36-1.5-4-44 Reorganized political subdivision             36-1.5-4-45 Actions prohibited while reorganization pending             36-1.5-4-46 Promoting position on public question prohibited

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