This text of Indiana § 6-3.6-6-4.5 (Revenue for nonmunicipal civil taxing units; adoption of rates for
specific unit types, request for distribution; allocation) 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.
Effective 7-1-2027.
Sec. 4.5.
(a)Revenue raised from a tax rate for
nonmunicipal civil taxing units under section 2(b)(3) of this chapter
may be distributed by the county to nonmunicipal civil taxing units
subject to the provisions of this section.
(b)Subject to the maximum aggregate tax rate of not more than
two-tenths of one percent (0.2%) under section 2(b)(3) of this chapter,
the adopting body may adopt a tax rate for each type of nonmunicipal
civil taxing unit, which may not exceed more than five-hundredths of
one percent (0.05%) for any given unit type. The revenue raised from
a tax rate for a specific type of nonmunicipal civil taxing unit shall be
allocated to all nonmunicipal civil taxing units of that same type
located within the county on a pro rata per capita basis, subject t
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Effective 7-1-2027.
Sec. 4.5. (a) Revenue raised from a tax rate for
nonmunicipal civil taxing units under section 2(b)(3) of this chapter
may be distributed by the county to nonmunicipal civil taxing units
subject to the provisions of this section.
(b) Subject to the maximum aggregate tax rate of not more than
two-tenths of one percent (0.2%) under section 2(b)(3) of this chapter,
the adopting body may adopt a tax rate for each type of nonmunicipal
civil taxing unit, which may not exceed more than five-hundredths of
one percent (0.05%) for any given unit type. The revenue raised from
a tax rate for a specific type of nonmunicipal civil taxing unit shall be
allocated to all nonmunicipal civil taxing units of that same type
located within the county on a pro rata per capita basis, subject to
subsection (e).
(c) 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 an eligible nonmunicipal civil taxing unit for the
purpose of receiving an allocation of general purpose revenue 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.
(d) A resolution passed by a county fiscal body under subsection (c)
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.
(e) A nonmunicipal civil taxing unit wishing to receive a share of
revenue under this section in a year must adopt a resolution requesting
the distribution from the county and must provide a certified copy of
the resolution to the adopting body not later than July 1 of the year
immediately preceding the distribution year. Not later than August 1 of
the year immediately preceding the distribution year, the adopting body
shall hold a public hearing on the resolution requesting the distribution
and provide the public with notice of the time and place where the
public hearing will be held. The notice must be given in accordance
with IC 5-3-1 and include a description of the resolution requesting the
distribution from the county.
(f) If a nonmunicipal civil taxing unit adopts a resolution under this
subsection and provides the resolution to the adopting body as set forth
in this subsection, the county shall distribute to the nonmunicipal civil
taxing unit an amount of revenue raised from the tax rate under section
2(b)(3) of this chapter for the distribution year as set forth in subsection
(f).
(g) If one (1) or more, but not all, nonmunicipal civil taxing units
adopt a resolution under subsection (e) requesting a distribution in a
given year, the county may either distribute the total amount of revenue
raised from the tax rate under section 2(b)(3) of this chapter to only
those nonmunicipal civil taxing units that have provided a resolution
request, or the county may distribute the total amount of revenue raised
from a tax rate under section 2(b)(3) of this chapter to all nonmunicipal
civil taxing units as set forth in this section. If no nonmunicipal civil
taxing units adopt a resolution to request a distribution in a given year,
the county may retain the revenue raised from a tax rate for
nonmunicipal civil taxing units for that year and use the revenue as
general purpose revenue for the county under section 4 of this chapter.