Sec. 19. (a) A civil taxing unit may distribute any part of its certified shares 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 civil taxing 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 body of the civil taxing unit may direct the county auditor in the ordinance to withhold from the civil taxing 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.
Structure Indiana Code
Article 3.6. Local Income Taxes
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
6-3.6-6-9. Allocation of Revenue for Economic Development; Amount of Certified Distribution
6-3.6-6-10. Allocation of Additional Revenue Allocated for Certified Shares
6-3.6-6-12. Allocation Amount of Certified Shares; Civil Taxing Units
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
6-3.6-6-21.2. School Corporation Allocation of Local Income Tax Revenue to Any Fund