Ind. Code § 20-24-7-6.2 – Tax levies; distribution of funds by county auditor; prohibitions; publication of information

(a) This section applies to a levy:
1. (1) resulting from a resolution to place a referendum on the ballot adopted by the governing body under IC 20-46-1-8 , IC 20-46-1-8.5 , IC 20-46-9-6 , or IC 20-46-9-7 after May 10, 2023, for counties described in IC 20-46-1-21 (a) and IC 20-46-9-22 (a); or
2. (2) if the:
  1. (A) governing body of the school corporation approves the referendum levy in a resolution adopted under IC 20-46-1-8 or IC 20-46-1-8.5 ; and
  2. (B) referendum levy is imposed for the first time with property taxes first due and payable in a calendar year beginning after December 31, 2027.
(b) The county auditor in the county in which the applicable school corporation is located shall distribute money that is received as part of a tax levy collected under IC 20-46-1 to an applicable charter school, excluding a virtual charter school or adult high school, in the manner provided by IC 20-46-1-21 .
(c) The county auditor in the county in which the applicable school corporation is located shall distribute money that is received as part of a tax levy collected under IC 20-46-9 to an applicable charter school, excluding a virtual charter school or adult high school, in the manner prescribed by IC 20-46-9-22 .
(d) A charter school that may receive money from a school corporation's tax levy collected under IC 20-46-1 or a school safety referendum tax levy under IC 20-46-9 is prohibited from promoting a referendum in the same manner as a school corporation is prohibited from promoting a position on a referendum under IC 20-46-1-20 .
(e) If a charter school receives a distribution from a school corporation from the school corporation's tax levy collected under IC 20-46-1 or a school safety referendum tax levy under IC 20-46-9 , the charter school must post the following on the charter school's website:
1. (1) The specific purposes for which the revenue received from the tax levy will be used.
2. (2) An estimate of the annual dollar amounts that will be expended for each purpose described in subdivision (1).

As added by P.L.189-2023, SEC.5. Amended by P.L.68-2025, SEC.205.