This text of Indiana § 6-3.6-6-6.1 (Revenue for certain cities and towns; allocation; request for
distribution) 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. 6.1.
(a)Revenue raised from a tax rate for
certain cities and towns under section 2(b)(4) of this chapter may be
distributed by the county to those cities and towns subject to the
provisions of this section.
(b)Subject to subsection (g), the revenue raised from a tax rate
under section 2(b)(4) of this chapter shall be allocated to the cities and
towns based on the population of the city or the population of the town,
whichever is applicable, compared to the population of all the cities or
the population of all the towns, whichever is applicable, that are
eligible for a distribution, subject to subsection (d). For purposes of this
determination, if the boundaries of a city or town are located in more
than one (1) county, only the portion of the population of the c
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Effective 7-1-2027.
Sec. 6.1. (a) Revenue raised from a tax rate for
certain cities and towns under section 2(b)(4) of this chapter may be
distributed by the county to those cities and towns subject to the
provisions of this section.
(b) Subject to subsection (g), the revenue raised from a tax rate
under section 2(b)(4) of this chapter shall be allocated to the cities and
towns based on the population of the city or the population of the town,
whichever is applicable, compared to the population of all the cities or
the population of all the towns, whichever is applicable, that are
eligible for a distribution, subject to subsection (d). For purposes of this
determination, if the boundaries of a city or town are located in more
than one (1) county, only the portion of the population of the city or
town that is located within the county imposing the tax rate under
section 2(b)(4) of this chapter shall be considered.
(c) The money may be used by the city or town fiscal body for any
of the purposes of the city or town, including public safety (as defined
in IC 6-3.6-2-14) and economic development purposes described in IC 6-3.6-10. The city or town fiscal body may pledge its general purpose
revenue to the payment of bonds or to lease payments as set forth in
this chapter.
(d) An eligible city or town 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.
(e) Subject to subsection (g), if an eligible city or town 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 eligible city or town unit an amount of revenue raised from the
tax rate under section 2(b)(4) of this chapter for the distribution year as
set forth in subsection (f).
(f) Subject to subsection (g), if one (1) or more, but not all, eligible
cities or towns adopt a resolution under subsection (d) 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)(4) of this
chapter to only those eligible cities or towns 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)(4) of this chapter to
all eligible cities or towns as set forth in this section. If no eligible city
or town adopts a resolution to request a distribution in a given year, the
county may retain the revenue raised from a tax rate for the eligible city
or town for that year and use the revenue as general purpose revenue
for the county under section 4 of this chapter.
(g) Notwithstanding any provision to the contrary in this section, if
an adopting body that imposes a tax rate of one and two-tenths percent
(1.2%) under section 2(b)(1) of this chapter subsequently adopts an
ordinance to concurrently impose a tax rate under section 2(b)(4) of
this chapter:
(1) seventy-five percent (75%) of the revenue received from the
tax rate imposed under section 2(b)(4) of this chapter shall be
retained by the county and may be used for the purposes
described in section 4 of this chapter; and
(2) twenty-five percent (25%) of the revenue received from the
tax rate imposed under section 2(b)(4) of this chapter shall be
distributed among the eligible cities and towns as set forth in this
section and may be used for the purposes set forth in this section.
However, the adopting body may, by ordinance, determine to allocate
any percentage of the revenue that would otherwise be retained by the
county under subdivision (1) to instead be allocated among the eligible
cities and towns under subdivision (2).