2021 Indiana Code
Title 6. Taxation
Article 3.6. Local Income Taxes
Chapter 6. Expenditure Rate
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 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.
