Maximum operating costs levy; approval by department of local
government finance
Sec. 5.4. (a) A school corporation may appeal to the department
of local government finance under this chapter to increase the
maximum operating costs levy that is permitted for the school
corporation's operating costs account for its transportation fund
under IC 21-2-11.5. To be granted an increase by the department of
local government finance, the school corporation must establish that
the increase is necessary because of a transportation operating cost
increase of at least ten percent (10%) over the preceding year as a
result of at least one (1) of the following:
(1) A fuel expense increase.
(2) A significant increase in the number of students enrolled in
the school corporation that need transportation or a significant
increase in the mileage traveled by the school corporation's
buses compared to the previous year.
(3) A significant increase in the number of students enrolled in
special education who need transportation or a significant
increase in the mileage traveled by the school corporation's
buses due to students enrolled in special education as compared
to the previous year.
(4) Increased transportation operating costs due to compliance
with a court ordered desegregation plan.
(5) The closure of a school building within the school
corporation that results in a significant increase in the distances
that students must be transported to attend another school
building.
In addition, before the department of local government finance may
grant a maximum operating costs account levy increase, the school
corporation must establish that the school corporation will be unable
to provide transportation services without an increase. The
department of local government finance may grant a maximum
operating costs levy increase that is less than the increase requested
by the school corporation.
(b) If the department of local government finance determines that
a permanent increase in the maximum permissible operating costs
levy is necessary, the maximum operating costs levy after the
increase granted under this section becomes the school corporation's
maximum permissible transportation fund's operating costs account
levy under IC 21-2-11.5.
As added by P.L.25-1995, SEC.37. Amended by P.L.53-1996, SEC.1;
P.L.90-2002, SEC.186.
Last modified: May 28, 2006