§ 6-3.6-11-7.5 — Actions challenging the withholding or transferring of revenue to the northwest Indiana regional development authority

Indiana § 6-3.6-11-7.5

• Jurisdiction: Indiana
• Art. 3.6: LOCAL INCOME TAXES
• Ch. 11: Supplemental Allocation and Distribution

Text

Note: This version of section effective until 1-1-2028. See also
following version of this section, effective 1-1-2028.
Sec. 7.5. (a) An action challenging any action taken
under section 5.5, 5.7, 6, or 7 of this chapter to withhold or transfer
revenue to the secretary-treasurer of the northwest Indiana regional
developmental authority (IC 36-7.5) from a county's certified
distribution must be brought within ten (10) days after the date on
which the county auditor notifies the secretary-treasurer of the
northwest Indiana regional development authority (IC 36-7.5) of the
amount of certified tax revenue that will be distributed under IC 6-3.6-9-5(d).
(b) A court shall require a plaintiff to provide a bond with surety in
an amount equal to the total amounts of tax revenue estimated to be
withheld or transferred by the state comptroller from the date of the
filing until December 31, 2049.
(c) The burden of proof in an action under this section is on the
plaintiff.
(d) If the defendant prevails in an action under this section, the court
shall award attorney's fees to the defendant.

Legislative History

As added by P.L.259-2019, SEC.12. Amended by P.L.9-2024, SEC.196.