Skip to main content
Find a Lawyer

Indiana Code Title 36. Local Government § 36-10-13-8

Current as of January 02, 2024 | Updated by Findlaw Staff

Sec. 8. (a) This section applies to school corporations in a county:

(1) containing a consolidated city;  or

(2) as of the 2020 federal decennial census, having a population of more than one hundred seventy-five thousand (175,000) and less than seven hundred thousand (700,000).

(b) Subject to subsection (c), the governing body of a school corporation may annually appropriate sums to be paid to cultural institutions that are reasonably commensurate with the educational and cultural contributions made by the institutions to the school corporation and the school corporation's students.

(c) Before a cultural institution may receive payments under this section, the president and secretary of the cultural institution must file with the school corporation an affidavit stating that the cultural institution meets the following requirements:

(1) The governing body has adopted a resolution that entitles a representative of the school corporation to attend and speak at all meetings of the governing body.

(2) The cultural institution:

(A) admits the public to galleries, museums, and facilities at reasonable times and allows public use of those facilities free of charge;  or

(B) provides alternative services free of charge to the public instead of admission to those facilities.

The governing body of the school corporation shall judge whether the alternative services are conducive to the education or cultural development of the public.

(3) The cultural institution has a permanent location in the municipality where the cultural institution conducts the cultural institution's principal educational or cultural purpose.

(4) The cultural institution has no general taxing authority.

The affidavit must be filed at least thirty (30) days before a request for an appropriation under this section.

(d) To provide for a cultural institution under this section, the governing body of a school corporation may impose a tax of not more than five-tenths of one cent ($0.005) on each one hundred dollars ($100) of assessed valuation in the school corporation and do the following:

(1) The school corporation shall deposit the proceeds of the tax in a cultural institution fund.  The cultural institution fund shall be separate and distinct from the school corporation's operation and education funds and may be used only to provide funds for a cultural institution under this section.

(2) Subject to section 6 of this chapter, the governing body of a school corporation may annually appropriate money in the cultural institution fund to be paid in semiannual installments to a cultural institution having facilities in the county.

(e) A cultural institution that complies with this section may continue to receive payments under this section as long as the school corporation appropriates sums for that purpose.

(f) In the case of a school corporation with territory in more than one (1) county, the governing body of the school corporation may impose the property tax levy under this section only on real and personal property in the school corporation's territory that is located in the county described in subsection (a).

(g) The property tax rate and levy imposed under this chapter:

(1) must be certified by the department of local government finance under IC 6-1.1-17-16;  and

(2) are not considered part of the maximum permissible ad valorem property tax levy under IC 20-46-8-1 for the school corporation's operations fund.

Previous Part of Code Next Part of Code
Back to Chapter List

Cite this article: FindLaw.com - Indiana Code Title 36. Local Government § 36-10-13-8 - last updated January 02, 2024 | https://codes.findlaw.com/in/title-36-local-government/in-code-sect-36-10-13-8/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

Was this helpful?

Welcome to FindLaw's Cases & Codes

A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw’s Learn About the Law.

Go to Learn About the Law

Latest Blog Posts

For Legal Professionals

Learn About The Law

Get help with your legal needs

FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.

Go to Learn About the Law

Need to Find an Attorney?

Search our directory by legal issue

Enter information in one or both fields (Required)

Copied to clipboard