Indiana § 6-3.6-6-20 Allocation or distribution of revenue made on the basis of property tax
levies or budgets in certain counties

Indiana Statutes

§ 6-3.6-6-20 — Allocation or distribution of revenue made on the basis of property tax levies or budgets in certain counties

Indiana § 6-3.6-6-20

Art. 3.6LOCAL INCOME TAXES

Ch. 6Expenditure Rate

This text of Indiana § 6-3.6-6-20 (Allocation or distribution of revenue made on the basis of property tax levies or budgets in certain counties) 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 § 6-3.6-6-20 (2026).

Text

Note: This version of section effective until 7-1-2027. See also following repeal of this section, effective 7-1-2027. Sec. 20.

(a)This section does not apply to distributions of revenue under section 9 of this chapter.

(b)This section applies only to the following:

(1)Any allocation or distribution of revenue under section 3(a)(2) of this chapter that is made on the basis of property tax levies in counties that formerly imposed a tax under IC 6-3.5-1.1 (before its repeal January 1, 2017).

(2)Any allocation or distribution of revenue under section 3(a)(3) of this chapter that is made on the basis of property tax levies in counties that formerly imposed a tax under IC 6-3.5-6 (before its repeal January 1, 2017).

(c)Subject to subsection (b), if a school corporation or civil taxing unit

Free access — add to your briefcase to read the full text and ask questions with AI

Note: This version of section effective until 7-1-2027. See also
following repeal of this section, effective 7-1-2027.
Sec. 20. (a) This section does not apply to
distributions of revenue under section 9 of this chapter.
(b) This section applies only to the following:
(1) Any allocation or distribution of revenue under section 3(a)(2)
of this chapter that is made on the basis of property tax levies in
counties that formerly imposed a tax under IC 6-3.5-1.1 (before
its repeal January 1, 2017).
(2) Any allocation or distribution of revenue under section 3(a)(3)
of this chapter that is made on the basis of property tax levies in
counties that formerly imposed a tax under IC 6-3.5-6 (before its
repeal January 1, 2017).
(c) Subject to subsection (b), if a school corporation or civil taxing
unit of an adopting county does not impose a property tax levy that is
first due and payable in the calendar year preceding the year in which
revenue under section 3(a)(2) or 3(a)(3) of this chapter is being
allocated or distributed, that school corporation or civil taxing unit is
entitled to receive a part of the revenue under section 3(a)(2) or 3(a)(3)
of this chapter (as appropriate) to be distributed within the county. The
fractional amount that such a school corporation or civil taxing unit is
entitled to receive each month during that calendar year equals the
product of:
(1) the amount of revenue under section 3(a)(2) or 3(a)(3) of this
chapter to be distributed on the basis of property tax levies during
that month; multiplied by
(2) a fraction. The numerator of the fraction equals the budget of
that school corporation or civil taxing unit for the distribution
year. The denominator of the fraction equals the aggregate
budgets of all school corporations or civil taxing units of that
county for the distribution year.
(d) Subject to subsection (b), if for a calendar year a school
corporation or civil taxing unit is allocated a part of a county's revenue
under section 3(a)(2) or 3(a)(3) of this chapter by subsection (c), the
calculations used to determine the shares of revenue of all other school
corporations and civil taxing units under section 3(a)(2) or 3(a)(3) of
this chapter (as appropriate) shall be changed each month for that same
year by reducing the amount of revenue to be distributed by the amount
of revenue under section 3(a)(2) or 3(a)(3) of this chapter allocated
under subsection (c) for that same month. The department of local
government finance shall make any adjustments required by this
subsection and provide them to the appropriate county auditors.

Legislative History

As added by P.L.243-2015, SEC.10. Amended by P.L.180-2016, SEC.20; P.L.197-2016, SEC.55; P.L.85-2017, SEC.26; P.L.247-2017, SEC.22; P.L.9-2024, SEC.191.