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Chapter 1. Purpose; Application; Transitional Provisions
6-3.6-1-1. Purpose; Effective Date of Article; Procedures for Transition - Sec. 1. (a) The purpose of this article is to...
6-3.6-1-1.1. Repealed - As added by P.L.197-2016, SEC.40. Repealed by P.L.130-2018, SEC.29.
6-3.6-1-1.5. Transition of Certain Homestead Credits to the Property Tax Relief Rate - Sec. 1.5. (a) In counties that adopted a homestead credit...
6-3.6-1-2. Applicability of Article - Sec. 2. This article applies to: (1) taxes and tax...
6-3.6-1-3. Continuation of Former Tax Rates - Sec. 3. Except to the extent that taxes imposed in...
6-3.6-1-4. Applicable Provisions for Changes in a Tax; Credits; Pledges for Payment From Tax Revenue - Sec. 4. Notwithstanding: (1) IC 6-3.5-1.1 (repealed); (2) IC 6-3.5-1.5...
6-3.6-1-5. References to Repealed and Replaced Statutes - Sec. 5. A reference in a statute or rule to...
6-3.6-1-6. Continuation of Rights; Duties; Obligations; Proceedings; Liabilities; Bonds and Leases - Sec. 6. A pledge of a tax described in section...
6-3.6-1-7. Continuation of Time Periods; Time Limits; Former Tax - Sec. 7. A period that began with respect to a...
6-3.6-1-8. Continuation of Time Periods; Time Limits; Bonds or Leases Payable From Tax - Sec. 8. A period that began with respect to the...
6-3.6-1-9. Certification to Each County of Tax Rates by Tax Category - Sec. 9. Before August 2, 2016, the budget agency, with...
6-3.6-1-10. Transition Assistance; Department of Local Government Finance - Sec. 10. The department of local government finance shall assist...
Chapter 2. Definitions
6-3.6-2-1. Applicability - Sec. 1. The definitions in this chapter apply throughout this...
6-3.6-2-2. "Adjusted Gross Income" - Sec. 2. "Adjusted gross income" has the meaning set forth...
6-3.6-2-3. "Allocation Amount" - Sec. 3. "Allocation amount" refers to an amount that qualifies...
6-3.6-2-4. "Attributed Allocation Amount" - Sec. 4. "Attributed allocation amount" equals the sum of the...
6-3.6-2-5. "Certified Distribution" - Sec. 5. "Certified distribution" refers to the amount certified under...
6-3.6-2-6. "Certified Shares" - Sec. 6. "Certified shares" refers to the amount allocated for...
6-3.6-2-7. "Civil Taxing Unit" - Sec. 7. "Civil taxing unit" means any entity having the...
6-3.6-2-7.4. "County With a Single Voting Bloc" - Sec. 7.4. "County with a single voting bloc" means a...
6-3.6-2-8. "Economic Development Project" - Sec. 8. "Economic development project" means any project that: (1)...
6-3.6-2-9. "Executive" - Sec. 9. "Executive" has the meaning set forth in IC...
6-3.6-2-10. "Fiscal Body" - Sec. 10. "Fiscal body" has the meaning set forth in...
6-3.6-2-11. "Impose" - Sec. 11. "Impose" includes adopt, amend, increase, decrease, and rescind....
6-3.6-2-12. "Local Income Tax Council" - Sec. 12. "Local income tax council" means a council established...
6-3.6-2-13. "Local Taxpayer" - Sec. 13. "Local taxpayer", as it relates to a particular...
6-3.6-2-13.5. "Psap" - Sec. 13.5. "PSAP" means a PSAP (as defined in IC...
6-3.6-2-14. "Public Safety" - Sec. 14. "Public safety" refers to the following: (1) A...
6-3.6-2-14.5. "Regional Jail" - Sec. 14.5. "Regional jail" has the meaning set forth in...
6-3.6-2-15. "Resident Local Taxpayer" - Sec. 15. "Resident local taxpayer", as it relates to a...
6-3.6-2-16. "School Corporation" - Sec. 16. "School corporation" has the meaning set forth in...
6-3.6-2-17. "Tax" - Sec. 17. "Tax" refers to the following: (1) A tax...
6-3.6-2-18. "Welfare Allocation Amount" - Sec. 18. "Welfare allocation amount" means an amount equal to...
Chapter 3. Adopting Body; Adoption Procedures; Effective Date of Ordinances
6-3.6-3-1. Adopting Body; Local Income Tax Council; County Fiscal Body - Sec. 1. (a) The following is the adopting body for...
6-3.6-3-2. Actions by Ordinance or Resolution; Uniform Documents; Hearing Requirements and Procedures - Sec. 2. (a) An adopting body or, if authorized by...
6-3.6-3-3. Effective Date of Ordinance - Sec. 3. (a) An ordinance adopted under this article takes...
6-3.6-3-4. Tax Rate Remains in Effect Until Effective Date of Ordinance; Expiration Date - Sec. 4. (a) Except for a tax rate that has...
6-3.6-3-5. Voting on Ordinances; Votes Recorded and Certified by Auditor of the County; County With a Single Voting Bloc - Sec. 5. (a) The auditor of a county shall record...
6-3.6-3-6. Local Income Tax Council; Allocation of Votes; County With a Single Voting Bloc - Sec. 6. (a) This section applies to a county in...
6-3.6-3-7. Local Income Tax Council; Procedures for Proposal of an Ordinance; Notice and Public Hearing - Sec. 7. (a) This section applies to a county in...
6-3.6-3-7.5. County Council Hearing Requirements for Ordinances - Sec. 7.5. (a) This section applies to a county in...
6-3.6-3-8. Local Income Tax Council; Resolution to Propose an Ordinance; Distribution of Copy of Ordinance; Vote; County With a Single Voting Bloc - Sec. 8. (a) This section applies to a county in...
6-3.6-3-9. Local Income Tax Council; Voting by Resolution - Sec. 9. (a) Except as provided in subsection (d), this...
6-3.6-3-9.5. Local Income Tax Council That Is a County With a Single Voting Bloc Proposing to Increase Tax Rate; Vote; Resolution - Sec. 9.5. (a) This section applies to a county: (1)...
6-3.6-3-10. Local Income Tax Council; May Not Adopt More Than One Ordinance in a Year - Sec. 10. (a) This section applies to a county in...
Chapter 4. Imposition of Tax
6-3.6-4-1. Imposition of Tax; Rate of Tax - Sec. 1. (a) A tax is imposed on the adjusted...
6-3.6-4-2. Tax Rates; Adoption; Increasing; Decreasing; Rescinding - Sec. 2. Subject to section 3 of this chapter, a...
6-3.6-4-3. Tax Rates; Limitations; Bonds or Leases Payable From Former Tax; Pledge of Tax Revenue - Sec. 3. If there are bonds or leases outstanding that...
Chapter 5. Property Tax Relief Rates
6-3.6-5-1. Imposition of Tax - Sec. 1. An adopting body may impose a tax under...
6-3.6-5-2. Treatment of Tax as Property Taxes; Credit May Not Reduce Levy Limit or Approved Rate - Sec. 2. A tax imposed under this chapter shall be...
6-3.6-5-3. Adoption of Ordinance; Imposition of Tax; Findings and Determination of Need for the Tax Revenue - Sec. 3. To impose a tax under this chapter, the...
6-3.6-5-4. Credit; Reduction in Property Taxes - Sec. 4. A credit granted under this chapter shall be...
6-3.6-5-5. Assistance in Calculating Credit Percentage; Auditor of State - Sec. 5. The auditor of state shall assist adopting bodies...
6-3.6-5-6. Rate of Tax; Property Tax Credit; Allocation Categories; Uniform Percentage; Allocation of Revenue to Taxing Units - Sec. 6. (a) This section applies to all counties. (b)...
Chapter 6. Expenditure Rate
6-3.6-6-1. Imposition of Tax - Sec. 1. An adopting body may impose a tax under...
6-3.6-6-2. Rate of Tax - Sec. 2. (a) This section applies to all counties. (b)...
6-3.6-6-2.5. Tax Rate for a Psap in Certain Counties; Adoption of Ordinance by County Fiscal Body; Distribution of Revenue - Sec. 2.5. (a) This section applies to a county in...
6-3.6-6-2.7. Tax Rate for Correctional and Rehabilitation Facilities; Adoption of Ordinance by County Fiscal Body; Distribution of Revenue - Sec. 2.7. (a) A county fiscal body may adopt an...
6-3.6-6-2.8. Tax Rate for Emergency Medical Services; Adoption of Ordinance by County Fiscal Body; Tax Rate; Distribution of Revenue - Sec. 2.8. (a) As used in this section, "emergency medical...
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 - Sec. 3. (a) Revenue raised from a tax imposed under...
6-3.6-6-4. Additional Revenue; Allocation; Public Safety; Economic Development; Certified Shares - Sec. 4. The adopting body shall, by ordinance, determine how...
6-3.6-6-5. Allocations; Pledge for Payment of Bonds or Leases - Sec. 5. The adopting body may not reduce the proportional...
6-3.6-6-6. Repealed - As added by P.L.243-2015, SEC.10. Repealed by P.L.197-2016, SEC.50.
6-3.6-6-7. Repealed - As added by P.L.243-2015, SEC.10. Repealed by P.L.197-2016, SEC.51.
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 - Sec. 8. (a) This section applies to the allocation of...
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 - Sec. 8.5. (a) This section applies only to Marion County....
6-3.6-6-9. Allocation of Revenue for Economic Development; Amount of Certified Distribution - Sec. 9. (a) This section applies to the allocation of...
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 - Sec. 9.5. (a) The executive of a county, city, or...
6-3.6-6-10. Allocation of Additional Revenue Allocated for Certified Shares - Sec. 10. (a) This section applies to additional revenue from...
6-3.6-6-11. Eligibility for Allocation of Certified Shares; Civil Taxing Units; School Corporations Excluded - Sec. 11. (a) Except as provided in this chapter and...
6-3.6-6-12. Allocation Amount of Certified Shares; Civil Taxing Units - Sec. 12. (a) Except as provided in this chapter and...
6-3.6-6-13. Repealed - As added by P.L.243-2015, SEC.10. Repealed by P.L.247-2017, SEC.21.
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...
6-3.6-6-15. Adjustment of Allocation or Distribution of Certified Shares; Fire Protection Territory - Sec. 15. (a) This section applies to an allocation or...
6-3.6-6-16. Marion County; Certified Shares; Supplemental Allocation and Distribution Requirements - Sec. 16. IC 6-3.6-11 applies to the allocation of certified...
6-3.6-6-17. Certified Shares; Uses - Sec. 17. A civil taxing unit may use its certified...
6-3.6-6-18. Pledge of Certified Shares; Payment of Bonds; Lease Payments; Approval by Fiscal Body - Sec. 18. A civil taxing unit may pledge its certified...
6-3.6-6-19. Authorization for a Civil Taxing Unit to Distribute Its Certified Shares to Another Governmental Entity; Procedures - Sec. 19. (a) A civil taxing unit may distribute any...
6-3.6-6-20. Allocation or Distribution of Revenue Made on the Basis of Property Tax Levies or Budgets in Certain Counties - Sec. 20. (a) This section does not apply to distributions...
6-3.6-6-21. Ability to Contribute Certified Shares to Regional Development Authority Infrastructure Fund - Sec. 21. A civil taxing unit may contribute any part...
6-3.6-6-21.2. School Corporation Allocation of Local Income Tax Revenue to Any Fund - Sec. 21.2. A school corporation that receives a distribution of...
Chapter 7. Special Purpose Rates
6-3.6-7-1. Legislative Findings; Policy - Sec. 1. Maintaining low property tax rates is essential to...
6-3.6-7-2. Authorization; Adoption of Special Purpose Tax Rate; Limitations - Sec. 2. An adopting body may impose a tax on...
6-3.6-7-3. Permitted Purposes for Special Purpose Rates; Repayment of Bonds or Leases; Balance Transfer to County Highway Fund - Sec. 3. (a) A separate tax rate is permitted under...
6-3.6-7-4. Procedures for Imposition of Special Purpose Rate; Findings and Determination of Need for the Tax; Ordinances Under Former Tax Recognized - Sec. 4. In order to impose a tax under this...
6-3.6-7-5. Revenue From Special Purpose Rate Treated as Additional Revenue; May Not Reduce Levy Limit or Approved Rate - Sec. 5. Revenue raised from a tax imposed under this...
6-3.6-7-6. Separate Accounting of Revenue; Record Keeping - Sec. 6. A governmental entity to which revenue raised from...
6-3.6-7-7. Daviess County; Additional Rate for County Jail Facilities; Use of Additional Revenue; Balance Transfer to County Highway Fund - Sec. 7. (a) This section applies to Daviess County. (b)...
6-3.6-7-7.5. Decatur County; Additional Rate for County Jail Facilities - Sec. 7.5. (a) This section applies to Decatur County. (b)...
6-3.6-7-8. Elkhart County; Additional Rate for Jail and Other Criminal Justice Facilities; Use of Additional Revenue; Balance Transfer to County Highway Fund - Sec. 8. (a) This section applies to Elkhart County. (b)...
6-3.6-7-8.5. Fountain County; Additional Rate for County Jail Facilities - Sec. 8.5. (a) This section applies to Fountain County. (b)...
6-3.6-7-8.7. Fulton County; Additional Rate for Jail and Related Buildings and Parking Facilities; Use of Additional Revenue; County Jail Revenue Fund - Sec. 8.7. (a) This section applies to Fulton County. (b)...
6-3.6-7-9. Hancock County; Library Property Taxes; Allocation of Property Tax Relief Rates; Replacement Credits - Sec. 9. (a) This section applies only to Hancock County....
6-3.6-7-10. Howard County; Additional Rate to Fund the Operation and Maintenance of a Jail or Juvenile Detention Center - Sec. 10. (a) This section applies only to Howard County....
6-3.6-7-11. Jackson County; Additional Rate for Jail and Juvenile Detention Center - Sec. 11. (a) This section applies only to Jackson County....
6-3.6-7-12. Jasper County; Additional Rate for Criminal Justice Facilities; Uses; Balance Transfer to County Highway Fund - Sec. 12. (a) This section applies only to Jasper County....
6-3.6-7-12.5. Jennings County; Additional Rate for County Jail and Related Buildings and Parking Facilities; Use of Additional Revenue; County Jail Revenue Fund - Sec. 12.5. (a) This section applies to Jennings County. (b)...
6-3.6-7-13. Knox County; Additional Rate for County Jail Facilities - Sec. 13. (a) This section applies only to Knox County....
6-3.6-7-14. Marshall County; Additional Rate for Criminal Justice Facilities; Uses; Balance Transfer to the County Jail Fund - Sec. 14. (a) This section applies only to Marshall County....
6-3.6-7-15. Miami County; Additional Rate for County Jail; Uses - Sec. 15. (a) This section applies only to Miami County....
6-3.6-7-16. Monroe County; Additional Rate to Fund the Operation and Maintenance of a Juvenile Detention Center or Facilities Providing Juvenile Services - Sec. 16. (a) This section applies only to Monroe County....
6-3.6-7-17. Perry County; Additional Rate for County Jail and Related Buildings; Uses; Balance Transfer to the County Jail Operations Fund - Sec. 17. (a) This section applies only to Perry County....
6-3.6-7-18. Pulaski County; Additional Rate for Jail, Courthouse, and Justice Center - Sec. 18. (a) This section applies only to Pulaski County....
6-3.6-7-19. Randolph County; Additional Rate for Courthouse, County Jail, Public Safety Improvements, and Other County Facilities; Renovation of Former County Hospital; Volunteer Fire Department - Sec. 19. (a) This section applies only to Randolph County....
6-3.6-7-19.5. Additional Rate for Rush County Jail and Related Facilities Construction, Operation, and Maintenance; Pledge for Bonds; Balance Transfer to County Rainy Day Fund - Sec. 19.5. (a) This section applies to Rush County. (b)...
6-3.6-7-20. Scott County; Additional Rate for Jail Facilities - Sec. 20. (a) This section applies only to Scott County....
6-3.6-7-21. Starke County; Additional Rate for County Jail; Uses - Sec. 21. (a) This section applies only to Starke County....
6-3.6-7-21.5. Additional Rate for Tipton County Jail and Related Facilities; Pledge for Bonds; County Facilities Revenue Fund; Balance Transfer to County Rainy Day Fund - Sec. 21.5. (a) This section applies only to Tipton County....
6-3.6-7-22. Union County; Additional Rate for County Courthouse, County Jail, and Other Criminal Justice Facilities; Uses; Balance Transfer to County Rainy Day Fund - Sec. 22. (a) This section applies only to Union County....
6-3.6-7-23. Wayne County; Additional Rate for County Jail; Uses; Balance Transfer to County Highway Fund - Sec. 23. (a) This section applies only to Wayne County....
6-3.6-7-24. Additional Rate in a County That Is a Member of a Regional Development Authority; Uses - Sec. 24. (a) This section applies only to a county...
6-3.6-7-25. Additional Rate for Jail Facilities in a County Subject to a Federal Court Order; Uses; Balance Transfer to the County General Fund - Sec. 25. (a) This section applies only to a county...
6-3.6-7-26. Additional Rate for Courthouse in a County That Is Subject to a Federal Court Order and Required to Comply With the Americans With Disabilities Act; Uses - Sec. 26. (a) This section applies to a county that:...
6-3.6-7-27. Delaware County; Hamilton County; Hancock County; Johnson County; Madison County; Marion County; Additional Rate for Public Transportation Projects - Sec. 27. (a) This section applies only to an eligible...
Chapter 8. Administration of Tax
6-3.6-8-1. Determination of Tax Rates; Different Tax Rates in a Taxable Year - Sec. 1. If for any taxable year a local taxpayer...
6-3.6-8-2. Tax Liability; Determination When Tax Is Not in Effect During Entire Taxable Year - Sec. 2. If the tax is not in effect during...
6-3.6-8-3. County Residency and Place of Business or Employment; Determination - Sec. 3. (a) For purposes of this article, an individual...
6-3.6-8-4. Reciprocity Agreements for Exemption From Tax; Local Governmental Entities - Sec. 4. (a) Using procedures provided under this chapter, the...
6-3.6-8-5. Adjusted Gross Income Tax Provisions; Applicability; Employer's Withholding Report - Sec. 5. (a) Except as otherwise provided in subsection (b)...
6-3.6-8-6. Credit; Taxes Imposed by a Governmental Entity Outside Indiana - Sec. 6. (a) Except as provided in subsection (b), if...
6-3.6-8-7. Perry County; Adjusted Gross Income Earned in an Adjacent County Located in Another State - Sec. 7. In the case of a local taxpayer who...
6-3.6-8-8. Repealed - As added by P.L.243-2015, SEC.10. Repealed by P.L.197-2016, SEC.65.
Chapter 9. Distribution of Revenue
6-3.6-9-1. Budget Agency Accounting for Each County; Undistributed Amounts - Sec. 1. (a) The budget agency shall maintain an accounting...
6-3.6-9-2. Repealed - As added by P.L.243-2015, SEC.10. Repealed by P.L.255-2017, SEC.27.
6-3.6-9-3. Repealed - As added by P.L.243-2015, SEC.10. Repealed by P.L.255-2017, SEC.28.
6-3.6-9-4. Distribution of Revenue to a County; Amount - Sec. 4. Revenue derived from the imposition of the tax...
6-3.6-9-4.1. Adjustments - Sec. 4.1. The budget agency shall adjust the amounts determined...
6-3.6-9-5. Certified Distribution; Estimate of Certified Amount; Property Tax Credits; School Distributions; Public Safety Revenue; Economic Development Revenue; Certified Shares; Special Purpose Revenue - Sec. 5. (a) Before August 2 of each calendar year,...
6-3.6-9-6. Reduction of Certified Amount to Offset Overpayment - Sec. 6. The budget agency shall certify an amount less...
6-3.6-9-7. Adjustment of Certified Distribution; Clerical or Mathematical Errors - Sec. 7. The budget agency shall adjust the certified distribution...
6-3.6-9-8. Adjustment of Certified Distribution; Tax; Tax Rate - Sec. 8. This section applies to a county that imposes,...
6-3.6-9-8.5. Transfer to State for Department of State Revenue's Information Technology Modernization Project - Sec. 8.5. (a) The budget agency shall before February 1,...
6-3.6-9-9. Summary of Calculations Used to Determine Certified Distributions; Contents - Sec. 9. The budget agency shall provide the adopting body...
6-3.6-9-10. Certification of Additional Information; Part of the Certified Distribution Attributable to Each Tax Rate - Sec. 10. The budget agency shall also certify information concerning...
6-3.6-9-11. Deadline for Summary of Calculations; Certification of Additional Information - Sec. 11. The information described in sections 9 and 10...
6-3.6-9-12. Trust Account; Monthly Distributions - Sec. 12. One-twelfth (1/12) of each adopting county's certified distribution...
6-3.6-9-13. Trust Account; Manner of Distributions; Warrants - Sec. 13. All distributions from a trust account established under...
6-3.6-9-14. Trust Account; Report of Account Balance - Sec. 14. Before November 2 of each year, the budget...
6-3.6-9-15. Trust Account; Excess Balance; Supplemental Distribution; Amount; Allocation - Sec. 15. (a) If the budget agency determines that the...
6-3.6-9-16. Allocation and Distribution of a County's Monthly Payment to the Appropriate Entities - Sec. 16. Upon receipt, each monthly payment of a county's...
6-3.6-9-17. Special Distribution; Permitted Expenditures - Sec. 17. (a) As used in this section, "fiscal body"...
6-3.6-9-19. Annual Report to Each County - Effective 7-1-2023. Sec. 19. Before October 1, 2023, and October...
Chapter 10. Permitted Expenditures
6-3.6-10-1. Scope of Chapter - Sec. 1. This chapter is not an exhaustive list of...
6-3.6-10-2. Economic Development Purposes; Use of Revenue - Sec. 2. A county, city, or town may use revenue...
6-3.6-10-3. Issuance of Bonds for Economic Development Projects; Minimum Tax Rate; Procedures; Covenant by the General Assembly - Sec. 3. (a) The fiscal body of a county, city,...
6-3.6-10-4. Lease of Property for Economic Development Projects; Procedures; Public Hearing; Findings; Sale of Leased Facility Under Option to Buy - Sec. 4. (a) A county, city, or town may enter...
6-3.6-10-5. Issuance and Sale of Obligations of Civil Taxing Unit or Lessor - Sec. 5. Notwithstanding any other law, if a civil taxing...
6-3.6-10-6. Pledge of Revenues; Enforceability; Covenant by the General Assembly - Sec. 6. (a) A pledge of revenues from a tax...
6-3.6-10-7. Regional Venture Capital Fund; Deposit of Revenue Allocated for Economic Development; Uses of Money From the Fund; Interlocal Agreement; Administration of the Fund - Sec. 7. (a) The general assembly finds that counties and...
6-3.6-10-8. Local Venture Capital Fund; Deposit of Revenue Allocated for Economic Development; Uses of Money From the Fund; Administration of the Fund - Sec. 8. (a) The fiscal body of a county or...
Chapter 11. Supplemental Allocation and Distribution Requirements
6-3.6-11-1. Applicability; Use of Former Tax to Provide Levy Freeze; Levy Amounts; Income Tax Distributions - Sec. 1. (a) This section applies to any county that...
6-3.6-11-1.5. Marion County; Transfers to Bid Fund of Capital Improvement Board - Sec. 1.5. (a) This section applies only to Marion County....
6-3.6-11-2. Repealed - As added by P.L.243-2015, SEC.10. Repealed by P.L.174-2022, SEC.48.
6-3.6-11-3. Lake County; Former Tax Categorized Under Property Tax Relief Rates; Uses of Revenue From the Tax Rate; Revenue Not Considered in Computing Maximum Levy - Sec. 3. (a) This section applies to Lake County's categorizations,...
6-3.6-11-4. Revenue Dedicated to Public Safety; Used for Funding of Operation of Public Communications System and Computer Facilities District; Allocations and Distributions to Civil Taxing Units - Sec. 4. This section applies to the allocation of the...
6-3.6-11-5. Marion County's Allocation of Tax Revenue - Sec. 5. (a) This section applies to Marion County's allocation...
6-3.6-11-5.5. Lake County; Rail Project; Additional Revenue Allocated for Economic Development - Sec. 5.5. (a) This section applies to Lake County for...
6-3.6-11-5.7. Lake County Municipalities; Authorization to Support and Finance a Rail Project - Sec. 5.7. (a) Before July 1, 2019, one (1) or...
6-3.6-11-6. Member Counties and Municipalities of the Northwest Indiana Regional Development Authority; Special Allocations; Pledges of Revenue - Sec. 6. (a) This section applies to Lake County, LaPorte...
6-3.6-11-7. Pledges of Revenue for Rail Projects - Sec. 7. (a) This section applies to a civil taxing...
6-3.6-11-7.5. Actions Challenging the Withholding or Transferring of Revenue to the Northwest Indiana Regional Development Authority - Sec. 7.5. (a) An action challenging any action taken under...
6-3.6-11-9. Calculation and Allocation of Certified Shares Among Civil Taxing Units in Hamilton County After 2020 and Before 2024 - Sec. 9. (a) This section applies to the calculation and...