First Regular Session 117th General Assembly (2011)
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HOUSE ENROLLED ACT No. 1539
AN ACT to amend the Indiana Code concerning taxation.
Be it enacted by the General Assembly of the State of Indiana:
SOURCE: IC 6-3.5-6-18; (11)HE1539.1.1. -->
SECTION 1. IC 6-3.5-6-18, AS AMENDED BY P.L.182-2009(ss),
SECTION 222, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2011]: Sec. 18. (a) The revenue a county
auditor receives under this chapter shall be used to:
(1) replace the amount, if any, of property tax revenue lost due to
the allowance of an increased homestead credit within the county;
(2) fund the operation of a public communications system and
computer facilities district as provided in an election, if any, made
by the county fiscal body under IC 36-8-15-19(b);
(3) fund the operation of a public transportation corporation as
provided in an election, if any, made by the county fiscal body
under IC 36-9-4-42;
(4) fund the operation of a public library in a county
containing a consolidated city as provided in an election, if
any, made by the county fiscal body under IC 36-3-7-6;
(4) (5) make payments permitted under IC 36-7-14-25.5 or
IC 36-7-15.1-17.5;
(5) (6) make payments permitted under subsection (i);
(6) (7) make distributions of distributive shares to the civil taxing
units of a county; and
(7) (8) make the distributions permitted under sections 27, 28, 29,
30, 31, 32, and 33 of this chapter.
(b) The county auditor shall retain from the payments of the county's
certified distribution, an amount equal to the revenue lost, if any, due
to the increase of the homestead credit within the county. This money
shall be distributed to the civil taxing units and school corporations of
the county as though they were property tax collections and in such a
manner that no civil taxing unit or school corporation shall suffer a net
revenue loss due to the allowance of an increased homestead credit.
(c) The county auditor shall retain:
(1) the amount, if any, specified by the county fiscal body for a
particular calendar year under subsection (i), IC 36-3-7-6,
IC 36-7-14-25.5, IC 36-7-15.1-17.5, IC 36-8-15-19(b), and
IC 36-9-4-42 from the county's certified distribution for that same
calendar year; and
(2) the amount of an additional tax rate imposed under section 27,
28, 29, 30, 31, 32, or 33 of this chapter.
The county auditor shall distribute amounts retained under this
subsection to the county.
(d) All certified distribution revenues that are not retained and
distributed under subsections (b) and (c) shall be distributed to the civil
taxing units of the county as distributive shares.
(e) The amount of distributive shares that each civil taxing unit in
a county is entitled to receive during a month equals the product of the
following:
(1) The amount of revenue that is to be distributed as distributive
shares during that month; multiplied by
(2) A fraction. The numerator of the fraction equals the allocation
amount for the civil taxing unit for the calendar year in which the
month falls. The denominator of the fraction equals the sum of the
allocation amounts of all the civil taxing units of the county for
the calendar year in which the month falls.
(f) The department of local government finance shall provide each
county auditor with the fractional amount of distributive shares that
each civil taxing unit in the auditor's county is entitled to receive
monthly under this section.
(g) Notwithstanding subsection (e), if a civil taxing unit of an
adopting county does not impose a property tax levy that is first due
and payable in a calendar year in which distributive shares are being
distributed under this section, that civil taxing unit is entitled to receive
a part of the revenue to be distributed as distributive shares under this
section within the county. The fractional amount such a civil taxing
unit is entitled to receive each month during that calendar year equals
the product of the following:
(1) The amount to be distributed as distributive shares during that
month; multiplied by
(2) A fraction. The numerator of the fraction equals the budget of
that civil taxing unit for that calendar year. The denominator of
the fraction equals the aggregate budgets of all civil taxing units
of that county for that calendar year.
(h) If for a calendar year a civil taxing unit is allocated a part of a
county's distributive shares by subsection (g), then the formula used in
subsection (e) to determine all other civil taxing units' distributive
shares shall be changed each month for that same year by reducing the
amount to be distributed as distributive shares under subsection (e) by
the amount of distributive shares allocated under subsection (g) for that
same month. The department of local government finance shall make
any adjustments required by this subsection and provide them to the
appropriate county auditors.
(i) Notwithstanding any other law, a county fiscal body may pledge
revenues received under this chapter (other than revenues attributable
to a tax rate imposed under section 30, 31, or 32 of this chapter) to the
payment of bonds or lease rentals to finance a qualified economic
development tax project under IC 36-7-27 in that county or in any other
county if the county fiscal body determines that the project will
promote significant opportunities for the gainful employment or
retention of employment of the county's residents.
SOURCE: IC 36-3-7-6; (11)HE1539.1.2. -->
SECTION 2. IC 36-3-7-6 IS ADDED TO THE INDIANA CODE
AS A
NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2011]:
Sec. 6. The governing body of a public library located in
the county may recommend and the county fiscal body may elect
to provide revenue to the public library from part of the certified
distribution, if any, that the county is to receive during that same
year under IC 6-3.5-6-17. To make the election, the county fiscal
body must adopt an ordinance before November 1 of the preceding
year. The county fiscal body must specify in the ordinance the
amount of the certified distribution that is to be used to provide
revenue to the public library. If such an ordinance is adopted, the
county fiscal body shall immediately send a copy of the ordinance
to the county auditor.
HEA 1539
Figure
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