Indiana § 6-3.6-6-21.3 Allocation and distribution of certain revenue; merger of school
corporations or civil taxing units

Indiana Statutes

§ 6-3.6-6-21.3 — Allocation and distribution of certain revenue; merger of school corporations or civil taxing units

Indiana § 6-3.6-6-21.3

Art. 3.6LOCAL INCOME TAXES

Ch. 6Expenditure Rate

This text of Indiana § 6-3.6-6-21.3 (Allocation and distribution of certain revenue; merger of school corporations or civil taxing units) 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 § 6-3.6-6-21.3 (2026).

Text

Note: This version of section effective until 7-1-2027. See also following version of this section, effective 7-1-2027. Sec. 21.3.

(a)This section:

(1)does not apply to:

(A)distributions made under this chapter to a civil taxing unit for fire protection services within a fire protection territory established under IC 36-8-19; or

(B)distributions of revenue under section 9 of this chapter; and

(2)applies only to the following:

(A)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 on January 1, 2017).

(B)Any allocation or distribution of revenue under section 3(a)(3) of this chapter that is made on the basis of property tax levies

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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. 21.3. (a) This section:
(1) does not apply to:
(A) distributions made under this chapter to a civil taxing unit
for fire protection services within a fire protection territory
established under IC 36-8-19; or
(B) distributions of revenue under section 9 of this chapter; and
(2) applies only to the following:
(A) 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 on January 1, 2017).
(B) 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 on January 1, 2017).
(b) Subject to subsection (a), if two (2) or more:
(1) school corporations; or
(2) civil taxing units;
of an adopting county merge or consolidate to form a single school
corporation or civil taxing unit, the school corporation or civil taxing
unit that is in existence on January 1 of the current year is entitled to
the combined pro rata distribution of the revenue under section 3(a)(2)
or 3(a)(3) of this chapter (as appropriate) allocated to each applicable
school corporation or civil taxing unit in existence on January 1 of the
immediately preceding calendar year prior to the merger or
consolidation.
(c) The department of local government finance shall make
adjustments to civil taxing units in accordance with IC 6-1.1-18.5-7.