Indiana § 36-10-13-8 - School corporations in certain counties; appropriation for cultural institution authorized; prerequisites for receipt of payments; imposition of tax

§ 36-10-13-8. School corporations in certain counties; appropriation for cultural institution authorized; prerequisites for receipt of payments; imposition of tax

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.

[Pre-2005 Elementary and Secondary Education Recodification Citation: 20-5-17.5-4.]

As added by P.L.1-2005, SEC.48. Amended by P.L.11-2023, SEC.134; P.L.230-2025, SEC.153.

IC 36-10-14Chapter 14. Public Playgrounds Maintained by School; Third Class Cities

36-10-14-1Application 36-10-14-2"Board" 36-10-14-3Power; public playground 36-10-14-4Repealed 36-10-14-5Lease or purchase of nonschool property 36-10-14-6Management of property 36-10-14-7Personnel