Indiana Code — Title 6 (Taxation)
IC 6-3.6-11-7.5
Actions challenging the withholding or transferring of revenue
to the northwest Indiana regional development authority
Note: This version of section effective 1-1-2028. See also preceding version of this section, effective until 1-1-2028.
Sec. 7.5.
# (a)
An action challenging any action taken under section 5.5, 5.7, 6, or 7 of this chapter to withhold or transfer revenue to the secretary-treasurer of the northwest Indiana regional developmental authority (IC 36-7.5) from a county's certified distribution must be brought within ten (10) days after the date on which the county auditor notifies the secretary-treasurer of the northwest Indiana regional development authority (IC 36-7.5) of the amount of certified tax revenue that will be distributed under IC 6-3.6-9-5(b).
# (b)
A court shall require a plaintiff to provide a bond with surety in an amount equal to the total amounts of tax revenue estimated to be withheld or transferred by the state comptroller from the date of the filing until December 31, 2049.
# (c)
The burden of proof in an action under this section is on the plaintiff.
# (d)
If the defendant prevails in an action under this section, the court shall award attorney's fees to the defendant.
As added by P.L.259-2019, SEC.12. Amended by P.L.9-2024, SEC.196; P.L.68-2025, SEC.185.
Amendment history
As added by P.L.259-2019, SEC.12. Amended by P.L.9-2024, SEC.196; P.L.68-2025, SEC.185.
Source: view the official text
Nearby sections (25 sections)
- 6-3.6-10-8 · Local venture capital fund; deposit of revenue allocated…
- 6-3.6-10-9 · Limitations on bonds, leases, or other obligations incurred
- 6-3.6-11-1 · Applicability; use of former tax to provide levy freeze;…
- 6-3.6-11-1.5 · Marion County; transfers to bid fund of capital…
- 6-3.6-11-2 · Repealed
- 6-3.6-11-3 · Lake County; former tax categorized under property tax…
- 6-3.6-11-4 · Revenue dedicated to public safety; used for funding of
- 6-3.6-11-5 · Marion County's allocation of tax revenue
- 6-3.6-11-5.5 · Lake County; rail project; additional revenue allocated…
- 6-3.6-11-5.7 · Lake County municipalities; authorization to support and
- 6-3.6-11-6 · Member counties and municipalities of the northwest Indiana
- 6-3.6-11-7 · Pledges of revenue for rail projects
- 6-3.6-11-7.5 · Actions challenging the withholding or transferring of…
- 6-3.6-11-9 · Calculation and allocation of certified shares among civil
- 6-4 · ARTICLE 4. REPEALED
- 6-4.1-1-0.5 · Applicability of chapter
- 6-4.1-1-0.7 · Rule concerning property interests transferred by a…
- 6-4.1-1-1 · Application to article
- 6-4.1-1-2 · "Appropriate probate court"
- 6-4.1-1-3 · Classes of transferees; adopted child as natural child
- 6-4.1-1-3.5 · "Entity"
- 6-4.1-1-4 · Repealed
- 6-4.1-1-5 · "Intangible personal property"
- 6-4.1-1-6 · "Intestate succession"
- 6-4.1-1-7 · "Non-resident decedent"