assessment is finally determined. However, even though a petition for
review or an appeal is pending, the taxpayer shall pay taxes on the
tangible property when the property tax installments come due, unless
the collection of the taxes is enjoined pending an original tax appeal
under
IC 33-3-5.
The amount of taxes which the taxpayer is required
to pay, pending the final determination of the assessment or increase in
assessment, shall be based on:
(1) the assessed value reported by the taxpayer on his personal
property return if a personal property assessment, or an increase
in such an assessment, is involved; or
(2) an amount based on the immediately preceding year's
assessment of real property if an assessment, or increase in
assessment, of real property is involved.
(b) If the petition for review or the appeal is not finally determined
by the last installment date for the taxes, the taxpayer, upon showing of
cause by a taxing official or at the tax court's discretion, may be
required to post a bond or provide other security in an amount not to
exceed the taxes resulting from the contested assessment or increase in
assessment.
(c) Each county auditor shall keep separate on the tax duplicate a
record of that portion of the assessed value of property:
(1) on which a taxpayer is not required to pay taxes under
subsection (a); or
(2) that is described in
IC 6-1.1-17-0.5
(b).
When establishing rates and calculating state school support, the state
board of tax commissioners shall recognize the fact that a taxpayer is
not required to pay taxes under certain circumstances.
or in a transferee corporation on a day to be fixed annually by the
Indiana state board of education. Such day shall fall within the first
thirty (30) days of the school term. If, however, extreme patterns of
student in-migration, illness, natural disaster, or other unusual
conditions in a particular school corporation's enrollment on the
particular day thus fixed, cause the enrollment to be unrepresentative
of the school corporation's enrollment throughout a school year, the
Indiana state board of education may designate another day for
determining the school corporation's enrollment. The Indiana state
board of education shall monitor changes, which occur after the fall
count, in the number of students enrolled in programs for children with
disabilities and shall, before December 2 of that same year, make an
adjusted count of students enrolled in programs for children with
disabilities. The superintendent of public instruction shall certify the
adjusted count to the budget committee before February 5 of the
following year. In determining the ADM, each kindergarten pupil shall
be counted as one-half (1/2) pupil. Where a school corporation
commences kindergarten in a school year, the ADM of the current and
prior calendar years shall be adjusted to reflect the enrollment of the
kindergarten pupils. In determining the ADM, each pupil enrolled in
a public school and a nonpublic school is to be counted on a full-time
equivalency basis as provided in section 1.2 of this chapter. "Current
ADM" of a school corporation used in computing its state distribution
in a calendar year means the ADM of the school year ending in the
calendar year. "ADM of the previous year" or "ADM of the prior year"
of a school corporation used in computing its state distribution in a
calendar year means the ADM of the school corporation for the school
year ending in the preceding calendar year.
(e) "Additional count" of a school corporation, or comparable
language, means the aggregate of the additional counts of the school
corporation for certain pupils as set out in section 3 of this chapter and
as determined at the times for calculating ADM. "Current additional
count" means the additional count of the school corporation for the
school year ending in the calendar year. "Prior year additional count"
of a school corporation used in computing its state distribution in a
calendar year means the additional count of the school corporation for
the school year ending in the preceding calendar year.
(f) "Adjusted assessed valuation" of any school corporation used in
computing state distribution for a calendar year means the assessed
valuation in the school corporation, adjusted as provided in
IC 6-1.1-34.
The amount of the valuation shall also be adjusted
downward by the state board of tax commissioners to the extent it
consists of real or personal property owned by a railroad or other
corporation under the jurisdiction of a federal court under the federal
bankruptcy laws (11 U.S.C. 101 et seq.) if as a result of the corporation
being involved in a bankruptcy proceeding the corporation is
delinquent in payment of its Indiana real and personal property taxes
for the year to which the valuation applies. If the railroad or other
corporation in some subsequent calendar year makes payment of the
delinquent taxes, then the state superintendent of public instruction
shall prescribe adjustments in the distributions of state funds pursuant
to this chapter as are thereafter to become due to a school corporation
affected by the delinquency as will ensure that the school corporation
will not have been unjustly enriched under the provisions of
P.L.382-1987(ss). The amount of the valuation shall also be
adjusted downward by the state board of tax commissioners to the
extent it consists of real or personal property described in
IC 6-1.1-17-0.5
(b).
(g) "General fund" means a school corporation fund established
under
IC 21-2-11-2.
(h) "Teacher" means every person who is required as a condition of
employment by a school corporation to hold a teacher's license issued
or recognized by the state, except substitutes and any person paid
entirely from federal funds.
(i) "Teacher ratio" of a school corporation used in computing state
distribution in any calendar year means the ratio assigned to the school
corporation pursuant to section 2 of this chapter.
(j) "Eligible pupil" means a pupil enrolled in a school corporation
if:
(1) the school corporation has the responsibility to educate the
pupil in its public schools without the payment of tuition;
(2) subject to subdivision (5), the school corporation has the
responsibility to pay transfer tuition under
IC 20-8.1-6.1
, because
the pupil is transferred for education to another school
corporation (the "transferee corporation");
(3) the pupil is enrolled in a school corporation as a transfer
student under IC 20-8.1-6.1-3 or entitled to be counted for ADM
or additional count purposes as a resident of the school
corporation when attending its schools under any other applicable
law or regulation;
(4) the state is responsible for the payment of transfer tuition to
the school corporation for the pupil under
IC 20-8.1-6.1
; or
(5) all of the following apply:
(A) The school corporation is a transferee corporation.
(B) The pupil does not qualify as a qualified pupil in the
transferee corporation under subdivision (3) or (4).
(C) The transferee corporation's attendance area includes a
state licensed private or public health care facility, child care
facility, or foster family home where the pupil was placed:
(i) by or with the consent of the division of family and
children;
(ii) by a court order;