Indiana Code — Title 6 (Taxation)
IC 6-3.6-6-19
Authorization for a civil taxing unit to distribute its certified
governmental entity; procedures
Note: This version of section effective 7-1-2027. See also preceding version of this section, effective until 7-1-2027.
Sec. 19. (a) A county, city, town, or nonmunicipal civil taxing unit may distribute any part of its general purpose revenue to any governmental entity located in any part of its county to:
# (1)
carry out a joint purpose; or
# (2)
fund the purposes of the other governmental entity;
including a governmental entity organized on a regional basis to serve an area in more than one (1) county.
(b) The distribution must be authorized by ordinance of the fiscal body of the unit to which the revenue is allocated by this chapter. An ordinance must specify the purpose of the designation and its duration.
(c) The fiscal officer of the unit may direct the county auditor in accordance with the ordinance to withhold from the unit's allocation the amount that is the subject of the ordinance and distribute the amount directly to the other governmental entity authorized to receive the money.
As added by P.L.243-2015, SEC.10. Amended by P.L.68-2025, SEC.142.
Amendment history
As added by P.L.243-2015, SEC.10. Amended by P.L.68-2025, SEC.142.
Source: view the official text
Nearby sections (25 sections)
- 6-3.6-6-8.5 · Marion County; allocation of additional revenue to fund
- 6-3.6-6-9 · Allocation of revenue for economic development; amount of
- 6-3.6-6-9.5 · Capital improvement plan; revenue allocated for economic
- 6-3.6-6-10 · Allocation of additional revenue allocated for certified…
- 6-3.6-6-11 · Eligibility for allocation of certified shares; civil…
- 6-3.6-6-12 · Allocation amount of certified shares; civil taxing units
- 6-3.6-6-13 · Repealed
- 6-3.6-6-14 · Calculation of allocation of certified shares among civil…
- 6-3.6-6-15 · Adjustment of allocation or distribution of certified…
- 6-3.6-6-16 · Marion County; certified shares; supplemental allocation…
- 6-3.6-6-17 · Certified shares; uses
- 6-3.6-6-18 · Pledge of certified shares; payment of bonds; lease…
- 6-3.6-6-19 · Authorization for a civil taxing unit to distribute its…
- 6-3.6-6-20 · Allocation or distribution of revenue made on the basis of
- 6-3.6-6-21 · Ability to contribute certified shares to regional…
- 6-3.6-6-21.2 · School corporation allocation of local income tax…
- 6-3.6-6-21.3 · Allocation and distribution of certain revenue; merger of
- 6-3.6-6-22 · Municipal tax rate; applicability
- 6-3.6-6-23 · Determination of population for cities and towns
- 6-3.6-7-1 · Legislative findings; policy
- 6-3.6-7-2 · Authorization; adoption of special purpose tax rate;…
- 6-3.6-7-3 · Permitted purposes for special purpose rates; repayment of
- 6-3.6-7-4 · Procedures for imposition of special purpose rate; findings…
- 6-3.6-7-5 · Revenue from special purpose rate treated as additional
- 6-3.6-7-6 · Separate accounting of revenue; record keeping