2017 Indiana Code
TITLE 6. Taxation
ARTICLE 3.5. LOCAL TAXATION
CHAPTER 5. County Wheel Tax
6-3.5-5-16. Estimate of revenues; distribution
Sec. 16. (a) On or before October 1 of each year, the auditor of a county that contains a consolidated city of the first class and that has adopted the wheel tax shall provide the county council with an estimate of the wheel tax revenues to be received by the county during the next calendar year. The county shall show the estimated wheel tax revenues in its budget estimate for the calendar year.
(b) On or before October 1 of each year, the auditor of a county that does not contain a consolidated city of the first class and that has adopted the wheel tax shall provide the county and each city and town in the county with an estimate of the wheel tax revenues to be distributed to that unit during the next calendar year. The county, city, or town shall show the estimated wheel tax revenues in its budget estimate for the calendar year.
As added by Acts 1980, P.L.10, SEC.5. Amended by P.L.218-2017, SEC.22.
