Indiana Code — Title 6 (Taxation)
IC 6-3.6-6-4.3
Revenue for fire protection and emergency medical services;
allocation
Effective 7-1-2027.
Sec. 4.3.
# (a)
Revenue raised from a tax rate for fire protection and emergency medical services under section 2(b)(2) of this chapter shall be distributed by the county to each fire protection district, fire protection territory, and municipal fire department located within the county. At the discretion of the county council, the county may distribute revenue raised from a tax rate for fire protection and emergency medical services under section 2(b)(2) of this chapter to township fire departments and volunteer fire departments.
# (b)
Revenue raised from a tax rate for fire protection and emergency medical services under section 2(b)(2) of this chapter shall be allocated to each fire protection district, fire protection territory, municipal fire department, and, if applicable, township fire departments and volunteer fire departments, based on the following formula:
STEP ONE: For each provider of fire protection and emergency medical services located within the county that is eligible to receive revenue under this section, determine the population living within the service boundaries of the provider using the most recent federal decennial census.
STEP TWO: For each provider of fire protection and emergency medical services located within the county that is eligible to receive revenue under this section, determine the number of square miles within the service boundaries of the provider.
STEP THREE: For each provider of fire protection and emergency medical services located within the county that is eligible to receive revenue under this section, determine the product of:
(A) the STEP TWO amount; multiplied by
(B) twenty (20).
STEP FOUR: For each provider of fire protection and emergency medical services located within the county that is eligible to receive revenue under this section, determine the sum of:
(A) the STEP ONE result; plus
(B) the STEP THREE result.
STEP FIVE: Determine the sum total of the STEP FOUR results for each provider of fire protection and emergency medical services located within the county that is eligible to receive revenue under this section.
STEP SIX: The percentage of revenue that shall be distributed to each provider of fire protection and emergency medical services located within the county that is eligible to receive revenue under this section is equal to:
(A) the STEP FOUR result for the provider; divided by
(B) the STEP FIVE result.
As added by P.L.68-2025, SEC.127.
Amendment history
As added by P.L.68-2025, SEC.127.
Source: view the official text
Nearby sections (25 sections)
- 6-3.6-5-7 · Chapter expiration
- 6-3.6-6-0.5 · "Nonmunicipal civil taxing unit"
- 6-3.6-6-1 · Imposition of tax
- 6-3.6-6-2 · Rate of tax
- 6-3.6-6-2.5 · Tax rate for a PSAP in certain counties; adoption of…
- 6-3.6-6-2.6 · Tax rate for acute care hospital; adoption of ordinance by
- 6-3.6-6-2.7 · Tax rate for correctional and rehabilitation facilities;…
- 6-3.6-6-2.8 · Tax rate for emergency medical services; adoption of
- 6-3.6-6-2.9 · Tax rate for county staff expenses and courtroom costs of…
- 6-3.6-6-3 · Treatment of tax revenue; distributions to school…
- 6-3.6-6-3.1 · Tax rate for funding property tax homestead credits;
- 6-3.6-6-4 · Additional revenue; allocation; public safety; economic
- 6-3.6-6-4.3 · Revenue for fire protection and emergency medical…
- 6-3.6-6-4.5 · Revenue for nonmunicipal civil taxing units; adoption of…
- 6-3.6-6-5 · Allocations; pledge for payment of bonds or leases
- 6-3.6-6-6 · Repealed
- 6-3.6-6-6.1 · Revenue for certain cities and towns; allocation; request…
- 6-3.6-6-7 · Repealed
- 6-3.6-6-8 · Allocation of certified distribution; allocation of revenue…
- 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