Mergers of library districts or expansions by libraries acquiring new territory must take effect by March 1 of the current year before a request for a new tax levy can become effective the next year. Any merger or expansion after March 1 will cause a year's delay in the new tax levy. All mergers, expansions, and establishment of newly formed public libraries must notify Department of Local Government Finance. All paperwork must be filed with Indiana State Library within 10 days of final signature. Mergers and establishment of newly formed public libraries must immediately begin budget preparation to present to Department of Local Government Finance before July 15.