Indiana § 6-3.6-6-19 Authorization for a civil taxing unit to distribute its certified shares to
another governmental entity; procedures

Indiana Statutes

§ 6-3.6-6-19 — Authorization for a civil taxing unit to distribute its certified shares to another governmental entity; procedures

Indiana § 6-3.6-6-19

Art. 3.6LOCAL INCOME TAXES

Ch. 6Expenditure Rate

This text of Indiana § 6-3.6-6-19 (Authorization for a civil taxing unit to distribute its certified shares to another governmental entity; procedures) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 6-3.6-6-19 (2026).

Text

Note: This version of section effective until 7-1-2027. See also following version of this section, effective 7-1-2027. Sec. 19.

(a)A civil taxing unit may distribute any part of its certified shares to any governmental entity located in any part of its county to:

(1)carry out a joint purpose; or

(2)fund the purposes of the other governmental entity; including a governmental entity organized on a regional basis to serve an area in more than one (1) county.

(b)The distribution must be authorized by ordinance of the fiscal body of the civil taxing unit to which the revenue is allocated by this chapter. An ordinance must specify the purpose of the designation and its duration.

(c)The fiscal body of the civil taxing unit may direct the county auditor in the ordinance to withhold from the

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Note: This version of section effective until 7-1-2027. See also
following version of this section, effective 7-1-2027.
Sec. 19. (a) A civil taxing unit may distribute any part
of its certified shares to any governmental entity located in any part of
its county to:
(1) carry out a joint purpose; or
(2) fund the purposes of the other governmental entity;
including a governmental entity organized on a regional basis to serve
an area in more than one (1) county.
(b) The distribution must be authorized by ordinance of the fiscal
body of the civil taxing unit to which the revenue is allocated by this
chapter. An ordinance must specify the purpose of the designation and
its duration.
(c) The fiscal body of the civil taxing unit may direct the county
auditor in the ordinance to withhold from the civil taxing unit's
allocation the amount that is the subject of the ordinance and distribute
the amount directly to the other governmental entity authorized to
receive the money.