Indiana Code — Title 6 (Taxation)

IC 6-3.6-6-4

Additional revenue; allocation; public safety; economic

Official textiga.in.govlast amended 2025

Note: This version of section effective 7-1-2027. See also preceding version of this section, effective until 7-1-2027.
Sec. 4. (a) General purpose revenue raised from a tax rate under section 2(b)(1) of this chapter must be distributed directly to the county. The money may be used by the county fiscal body for any of the purposes of the county, including for:

# (1)

public safety, including funding for a PSAP;

# (2)

economic development purposes described in IC 6-3.6-10;

# (3)

acute care hospitals;

# (4)

correctional facilities and rehabilitation facilities;

# (5)

county staff expenses of the state judicial system; and

# (6)

homestead property tax credits to fund replacement of the county's property tax levy.

(b) The adopting body shall, by ordinance, determine how general purpose revenue from a tax under this chapter must be allocated in subsequent years. The allocations are subject to IC 6-3.6-11. The ordinance must be adopted as provided in IC 6-3.6-3 and takes effect and applies as specified in IC 6-3.6-3-3. The ordinance continues to apply thereafter until it is rescinded or modified.
As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.48; P.L.247-2017,
SEC.15; P.L.68-2025, SEC.126.

Amendment history

As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.48; P.L.247-2017, SEC.15; P.L.68-2025, SEC.126.

Source: view the official text

Nearby sections (25 sections)

Full table of contents →