Recommendation by tax control board
Sec. 4.4. (a) With respect to every appeal petition that is delivered
to the tax control board by the department of local government
finance under section 4.1 of this chapter and that does not include a
request for emergency financial relief, the tax control board shall,
after the tax control board makes the study of the appeal petition and
related materials that the tax control board considers necessary,
recommend to the department, in respect of the particular appeal
petition that:
(1) the order of the county board of tax adjustment or the
county auditor in respect of the appellant school corporation's
budget, tax levy, or tax rate for the ensuing calendar year be
approved;
(2) the order of the county board of tax adjustment or the
county auditor in respect of the appellant school corporation's
budget, tax levy, or tax rate be disapproved and that the
appellant school corporation's budget, tax levy, or tax rate be
reduced as specified in the tax control board's recommendation;
(3) the order of the county board of tax adjustment or the
county auditor in respect of the appellant school corporation's
budget, tax levy, or tax rate be disapproved and that the
appellant school corporation's budget, tax levy, or tax rate be
increased as specified in the tax control board's
recommendation; or
(4) combined with a recommendation allowed under
subdivision (1), (2), or (3), the adjusted base tax levy for the
school corporation be increased if the school corporation can
show a need for the increased adjusted base levy due to:
(A) the opening after December 31, 1972, of a new school
facility; or
(B) the opening after July 1, 1988, of an existing facility that
has not been used for at least three (3) years and that is being
reopened to provide additional classroom space.
The adjusted base levy increase, if approved by the tax control
board, shall be an amount equal to the increase in costs
resulting to the school corporation from the opening and
operation of the new school facility or the reopening and
operation of an existing facility that has not been used for at
least three (3) years and that is being reopened to provide
additional classroom space. In determining those increased
costs, the tax control board shall consider the costs to the school
corporation of complying with safety, health, space, heat, or
lighting standards required by state or federal law or regulation,
and the other physical operation costs that in the opinion of the
tax control board justify an adjustment in the school
corporation's adjusted base levy.
(b) With respect to an appeal petition described in this section, the
tax control board may not make a recommendation that, if followed
by the department of local government finance, would authorize the
appellant school corporation for the ensuing calendar year:
(1) to collect a general fund tax levy in excess of the general
fund tax levy initially adopted and advertised by the appellant
school corporation;
(2) to impose a general fund tax rate in excess of the general
fund tax rate initially adopted and advertised by the appellant
school corporation; or
(3) to collect an excessive tax levy.
As added by P.L.2-1996, SEC.216. Amended by P.L.90-2002,
SEC.179.
Last modified: May 28, 2006