Section 50IAC9-1-12. Amendment procedure

   (a) A school corporation may amend its plan to provide initial or supplemental money for land acquisition and development, professional services, education specifications development, building acquisition, construction, and improvement, or an emergency allocation without a determination of an emergency by the department of local government finance.

  (b) To amend a plan when there is no emergency, the governing body of the school corporation must hold a public hearing and declare the nature of and need for the amendment. The plan amendment and notice of the hearing must be published in accordance with IC 20-46-6-18 and the state board of accounts "Guide to Publication of Legal Notices".

  (c) The governing body must pass a resolution adopting the plan amendment at a public hearing.

  (d) The plan amendment must comply with the requirements of a plan as prescribed under section 5 of this rule. The proposed amendment of the plan must be submitted to the department of local government finance for its approval, disapproval, or modification.

  (e) The plan amendment may be adopted at any time of the year. It does not need to meet the deadline prescribed under section 4 of this rule.

  (f) The governing body shall publish notice of the adoption of the plan amendment no later than twenty (20) days after the county auditor posts and publishes the following year's tax rate and budget as approved by the county. Under the procedures prescribed under section 5 of this rule, taxpayers may object to the plan amendment requiring the department of local government finance to hold a hearing and issue a final order on the plan amendment. (Department of Local Government Finance; 50 IAC 9-1-12; filed Jun 17, 1991, 4:30 p.m.: 14 IR 1944; errata filed Oct 25, 2006, 10:52 a.m.: 20061108-IR-050060502ACA)