Except as provided in section 7 of this chapter, a school corporation described in section 2 of this chapter shall carry out a program to provide transportation to and from school for all eligible students in any part of a school year beginning after June 30, 2012, unless the governing body of the school corporation:
at least three (3) years before the date after which the transportation will no longer be provided under the transportation program.
IC 20-27-13-3