§ 6-3.6-6-11 — Eligibility for allocation of certified shares; civil taxing units; school corporations excluded

Indiana § 6-3.6-6-11

• Jurisdiction: Indiana
• Art. 3.6: LOCAL INCOME TAXES
• Ch. 6: Expenditure Rate

Text

Note: This version of section effective until 7-1-2027. See also
following repeal of this section, effective 7-1-2027.
Sec. 11. (a) Except as provided in this chapter and IC 6-3.6-11, this section applies to an allocation of certified shares in all
counties.
(b) Any civil taxing unit that imposed an ad valorem property tax
levy in the county for the calendar year preceding the distribution year
is eligible for an allocation for the distribution year under this chapter.
(c) A school corporation is not a civil taxing unit for the purpose of
receiving an allocation of certified shares under this chapter. The
distributions to school corporations and civil taxing units in counties
that formerly imposed a tax under IC 6-3.5-1.1 (repealed) as provided
in section 3(a)(2) of this chapter is not considered an allocation of
certified shares. A school corporation's allocation amount for purposes
of section 3(a)(2) of this chapter shall be determined under section 12
of this chapter.
(d) A county solid waste management district (as defined in IC 13-11-2-47) or a joint solid waste management district (as defined in
IC 13-11-2-113) is not a civil taxing unit for the purpose of receiving
an allocation of certified shares under this chapter unless a majority of
the members of each of the county fiscal bodies of the counties within
the district passes a resolution approving the distribution.
(e) A resolution passed by a county fiscal body under subsection (d)
may:
(1) expire on a date specified in the resolution; or
(2) remain in effect until the county fiscal body revokes or
rescinds the resolution.

Legislative History

As added by P.L.243-2015, SEC.10. Amended by P.L.180-2016, SEC.18; P.L.197-2016, SEC.54; P.L.85-2017, SEC.25; P.L.247-2017, SEC.19.