Indiana Code
Chapter 6. Expenditure Rate
6-3.6-6-14. Calculation of Allocation of Certified Shares Among Civil Taxing Units

Sec. 14. (a) This section applies to an allocation of certified shares in a county other than Marion County.
(b) Subject to this chapter, certified shares must be allocated among civil taxing units based on the attributed allocation amount.
(c) The amount of certified shares to be allocated to each civil taxing unit is equal to:
(1) the total amount of the certified distribution that is allocated to certified shares for the county for the month; multiplied by
(2) the quotient of:
(A) the attributed allocation amount for the civil taxing unit in the county during the calendar year; divided by
(B) the sum of the attributed allocation amounts for all civil taxing units in the county during the calendar year.
As added by P.L.243-2015, SEC.10.

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Structure Indiana Code

Indiana Code

Title 6. Taxation

Article 3.6. Local Income Taxes

Chapter 6. Expenditure Rate

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 Ordinance by County Fiscal Body; Distribution of Revenue

6-3.6-6-2.7. Tax Rate for Correctional and Rehabilitation Facilities; Adoption of Ordinance by County Fiscal Body; Distribution of Revenue

6-3.6-6-2.8. Tax Rate for Emergency Medical Services; Adoption of Ordinance by County Fiscal Body; Tax Rate; Distribution of Revenue

6-3.6-6-3. Treatment of Tax Revenue; Distributions to School Corporations and Civil Taxing Units; Additional Revenue; Additional Revenue May Not Reduce Levy Limit or Property Tax Rate; Revenue Pledged for Bonds

6-3.6-6-4. Additional Revenue; Allocation; Public Safety; Economic Development; Certified Shares

6-3.6-6-5. Allocations; Pledge for Payment of Bonds or Leases

6-3.6-6-6. Repealed

6-3.6-6-7. Repealed

6-3.6-6-8. Allocation of Certified Distribution; Allocation of Revenue for Public Safety; Dedication for Psap; Application for Distribution by a Fire Department or Emergency Medical Services Provider

6-3.6-6-8.5. Marion County; Allocation of Additional Revenue to Fund Operation of a Public Library, a Public Transportation Corporation; or a Public Communications Systems and Computer Facilities District

6-3.6-6-9. Allocation of Revenue for Economic Development; Amount of Certified Distribution

6-3.6-6-9.5. Capital Improvement Plan; Revenue Allocated for Economic Development; Effect of Not Adopting a Capital Improvement Plan; Components of a Plan

6-3.6-6-10. Allocation of Additional Revenue Allocated for Certified Shares

6-3.6-6-11. Eligibility for Allocation of Certified Shares; Civil Taxing Units; School Corporations Excluded

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 Taxing Units

6-3.6-6-15. Adjustment of Allocation or Distribution of Certified Shares; Fire Protection Territory

6-3.6-6-16. Marion County; Certified Shares; Supplemental Allocation and Distribution Requirements

6-3.6-6-17. Certified Shares; Uses

6-3.6-6-18. Pledge of Certified Shares; Payment of Bonds; Lease Payments; Approval by Fiscal Body

6-3.6-6-19. Authorization for a Civil Taxing Unit to Distribute Its Certified Shares to Another Governmental Entity; Procedures

6-3.6-6-20. Allocation or Distribution of Revenue Made on the Basis of Property Tax Levies or Budgets in Certain Counties

6-3.6-6-21. Ability to Contribute Certified Shares to Regional Development Authority Infrastructure Fund

6-3.6-6-21.2. School Corporation Allocation of Local Income Tax Revenue to Any Fund