Ind. Code § 6-3.6-6-11

Current through P.L. 171-2024
Section 6-3.6-6-11 - Eligibility for allocation of certified shares; civil taxing units; school corporations excluded
(a) Except as provided in this chapter and IC 6-3.6-11, this section applies to an allocation of certified shares in all counties.
(b) Any civil taxing unit that imposed an ad valorem property tax levy in the county for the calendar year preceding the distribution year is eligible for an allocation for the distribution year under this chapter.
(c) A school corporation is not a civil taxing unit for the purpose of receiving an allocation of certified shares under this chapter. The distributions to school corporations and civil taxing units in counties that formerly imposed a tax under IC 6-3.5-1.1 (repealed) as provided in section 3(a)(2) of this chapter is not considered an allocation of certified shares. A school corporation's allocation amount for purposes of section 3(a)(2) of this chapter shall be determined under section 12 of this chapter.
(d) A county solid waste management district (as defined in IC 13-11-2-47) or a joint solid waste management district (as defined in IC 13-11-2-113) is not a civil taxing unit for the purpose of receiving an allocation of certified shares under this chapter unless a majority of the members of each of the county fiscal bodies of the counties within the district passes a resolution approving the distribution.
(e) A resolution passed by a county fiscal body under subsection (d) may:
(1) expire on a date specified in the resolution; or
(2) remain in effect until the county fiscal body revokes or rescinds the resolution.

IC 6-3.6-6-11

Amended by P.L. 247-2017,SEC. 19, eff. 1/1/2017.
Amended by P.L. 85-2017,SEC. 25, eff. 4/20/2017.
Amended by P.L. 180-2016, SEC. 18, eff. 7/1/2016.
Amended by P.L. 197-2016, SEC. 54, eff. 1/1/2017.
Added by P.L. 243-2015, SEC. 10, eff. 7/1/2015.