reglab/housing_qa huggingface dataset:
IN Code § 6-3.6-6-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 6. Expenditure Rate|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 additional revenue from a tax under this chapter for economic development purposes.(b) Money designated for economic development purposes shall be allocated to the county, cities, and towns for use by the taxing unit's fiscal body for any of the purposes described in IC 6-3.6-10. Except as provided in subsections (c) and (d) and IC 6-3.6-11, and subject to adjustment as provided in IC 36-8-19-7.5, the amount of the certified distribution allocated to economic development purposes that the county and each city or town in a county is entitled to receive each month of each year equals the amount determined using the following formula:STEP ONE: Determine the sum of:(A) the total property taxes being imposed by the county, city, or town during the calendar year preceding the distribution year; plus(B) for a county, the welfare allocation amount.STEP TWO: Determine the quotient of:(A) The STEP ONE amount; divided by(B) the sum of the total property taxes that are first due and payable to the county and all cities and towns of the county during the calendar year preceding the distribution year plus the welfare allocation amount.STEP THREE: Determine the product of:(A) the amount of the certified distribution allocated to economic development purposes for that month; multiplied by(B) the STEP TWO amount.(c) The body imposing the tax may adopt an ordinance before August 2 of a year to provide for a distribution of the amount allocated to economic development purposes based on population instead of a distribution under subsection (b). The following apply if an ordinance is adopted under this subsection:(1) The ordinance is effective January 1 of the following year.(2) The amount of the certified distribution allocated to economic development purposes that the county and each city and town in the county are entitled to receive during each month of each year equals the product of:(A) the amount of the certified distribution that is allocated to economic development purposes for the month; multiplied by(B) the quotient of:(i) for a city or town, the population of the city or the town that is located in the county and for a county, the population of the part of the county that is not located in a city or town; divided by(ii) the population of the entire county.(3) The ordinance may be made irrevocable for the duration of specified lease rental or debt service payments.(d) In a county having a consolidated city, only the consolidated city is entitled to the amount of the certified distribution that is allocated to economic development purposes.As added by P.L.243-2015, SEC.10. Amended by P.L.149-2016, SEC.29; P.L.197-2016, SEC.53; P.L.247-2017, SEC.18.
IN Code § 6-3.6-6-9.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 6. Expenditure Rate|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 town may:(1) adopt a capital improvement plan specifying the uses of the additional revenue to be allocated for economic development purposes; or(2) designate the county or a city or town in the county as the recipient of all or a part of its share of the additional revenue that is distributed to it for economic development purposes.(b) If a designation is made under subsection (a)(2), the county treasurer shall transfer the share or part of the share to the designated unit unless that unit does not have a capital improvement plan.(c) A county, city, or town that fails to adopt a capital improvement plan may not receive:(1) its fractional amount of the additional revenue to be allocated for economic development purposes; or(2) any amount designated under subsection (a)(2);for the year or years in which the unit does not have a plan. The county treasurer shall retain the amounts not distributed for such a unit in a separate account until the unit adopts a plan. Interest on the separate account becomes part of the account. If a unit fails to adopt a plan for a period of three (3) years, the balance in the separate account shall be distributed to the other units in the county in the same manner that other additional revenue allocated for economic development purposes is distributed.(d) A capital improvement plan must include the following components:(1) Identification and general description of each project that would be funded by other additional revenue allocated for economic development purposes.(2) The estimated total cost of the project.(3) Identification of all sources of funds expected to be used for each project.(4) The planning, development, and construction schedule of each project.(e) A capital improvement plan:(1) must encompass a period of not less than two (2) years; and(2) must incorporate projects the cost of which is at least seventy-five percent (75%) of the fractional amount of additional revenue allocated for economic development purposes that is expected to be received by the county, city, or town in that period.(f) In making a designation under subsection (a)(2), the executive must specify the purpose and duration of the designation. If the designation is made to provide for the payment of lease rentals or bond payments, the executive may specify that the designation and its duration are irrevocable.As added by P.L.243-2015, SEC.10.
IN Code § 6-3.6-6-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 6. Expenditure Rate|6-3.6-6-10. Allocation of Additional Revenue Allocated for Certified Shares

Sec. 10. (a) This section applies to additional revenue from a tax under this chapter that is allocated for certified shares.(b) Additional revenue remaining from a tax imposed under this chapter, after deducting the amounts allocated to public safety purposes and economic development purposes, shall be allocated among the civil taxing units as certified shares.As added by P.L.243-2015, SEC.10.
IN Code § 6-3.6-6-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 6. Expenditure Rate|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 IC 6-3.6-11, this section applies to an allocation of certified shares in all counties.(b) Any civil taxing unit that imposed an ad valorem property tax levy in the county for the calendar year preceding the distribution year is eligible for an allocation for the distribution year under this chapter.(c) A school corporation is not a civil taxing unit for the purpose of receiving an allocation of certified shares under this chapter. The distributions to school corporations and civil taxing units in counties that formerly imposed a tax under IC 6-3.5-1.1 (repealed) as provided in section 3(a)(2) of this chapter is not considered an allocation of certified shares. A school corporation's allocation amount for purposes of section 3(a)(2) of this chapter shall be determined under section 12 of this chapter.(d) A county solid waste management district (as defined in IC 13-11-2-47) or a joint solid waste management district (as defined in IC 13-11-2-113) is not a civil taxing unit for the purpose of receiving an allocation of certified shares under this chapter unless a majority of the members of each of the county fiscal bodies of the counties within the district passes a resolution approving the distribution.(e) A resolution passed by a county fiscal body under subsection (d) may:(1) expire on a date specified in the resolution; or(2) remain in effect until the county fiscal body revokes or rescinds the resolution.As added by P.L.243-2015, SEC.10. Amended by P.L.180-2016, SEC.18; P.L.197-2016, SEC.54; P.L.85-2017, SEC.25; P.L.247-2017, SEC.19.
IN Code § 6-3.6-6-14 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 6. Expenditure Rate|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 certified shares in a county other than Marion County.(b) Subject to this chapter, certified shares must be allocated among civil taxing units based on the attributed allocation amount.(c) The amount of certified shares to be allocated to each civil taxing unit is equal to:(1) the total amount of the certified distribution that is allocated to certified shares for the county for the month; multiplied by(2) the quotient of:(A) the attributed allocation amount for the civil taxing unit in the county during the calendar year; divided by(B) the sum of the attributed allocation amounts for all civil taxing units in the county during the calendar year.As added by P.L.243-2015, SEC.10.
IN Code § 6-3.6-6-15 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 6. Expenditure Rate|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 distribution, or both, of certified shares that is required to be made to a civil taxing unit in a county other than Marion County.(b) IC 36-8-19-7.5 applies to the adjustment of the amounts distributed to a civil taxing unit that participates in a fire protection territory.As added by P.L.243-2015, SEC.10.
IN Code § 6-3.6-6-16 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 6. Expenditure Rate|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 shares in Marion County.As added by P.L.243-2015, SEC.10.
IN Code § 6-3.6-6-17 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 6. Expenditure Rate|6-3.6-6-17. Certified Shares; Uses

Sec. 17. A civil taxing unit may use its certified shares for any of the purposes of the civil taxing unit.As added by P.L.243-2015, SEC.10.
IN Code § 6-3.6-6-18 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 6. Expenditure Rate|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 shares to the payment of bonds or to lease payments for:(1) any purpose of the civil taxing unit;(2) any purpose of another governmental entity located in any part in the county, including a governmental entity organized on a regional basis; or(3) any purpose for which certified shares may be used under IC 6-3.6-10.The pledge must be approved in an ordinance adopted by the fiscal body of the political subdivision.As added by P.L.243-2015, SEC.10.
IN Code § 6-3.6-6-19 (2021)
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.
IN Code § 6-3.6-6-20 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 6. Expenditure Rate|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 of revenue under section 9 of this chapter.(b) This section applies only to the following:(1) Any allocation or distribution of revenue under section 3(a)(2) of this chapter that is made on the basis of property tax levies in counties that formerly imposed a tax under IC 6-3.5-1.1 (before its repeal January 1, 2017).(2) Any allocation or distribution of revenue under section 3(a)(3) of this chapter that is made on the basis of property tax levies in counties that formerly imposed a tax under IC 6-3.5-6 (before its repeal January 1, 2017).(c) Subject to subsection (b), if a school corporation or civil taxing unit of an adopting county does not impose a property tax levy that is first due and payable in the calendar year preceding the year in which revenue under section 3(a)(2) or 3(a)(3) of this chapter is being allocated or distributed, that school corporation or civil taxing unit is entitled to receive a part of the revenue under section 3(a)(2) or 3(a)(3) of this chapter (as appropriate) to be distributed within the county. The fractional amount that such a school corporation or civil taxing unit is entitled to receive each month during that calendar year equals the product of the following:(1) The amount of revenue under section 3(a)(2) or 3(a)(3) of this chapter to be distributed on the basis of property tax levies during that month; multiplied by(2) A fraction. The numerator of the fraction equals the budget of that school corporation or civil taxing unit for the distribution year. The denominator of the fraction equals the aggregate budgets of all school corporations or civil taxing units of that county for the distribution year.(d) Subject to subsection (b), if for a calendar year a school corporation or civil taxing unit is allocated a part of a county's revenue under section 3(a)(2) or 3(a)(3) of this chapter by subsection (c), the calculations used to determine the shares of revenue of all other school corporations and civil taxing units under section (3)(a)(2) or 3(a)(3) of this chapter (as appropriate) shall be changed each month for that same year by reducing the amount of revenue to be distributed by the amount of revenue under section 3(a)(2) or 3(a)(3) of this chapter allocated under subsection (c) 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.As added by P.L.243-2015, SEC.10. Amended by P.L.180-2016, SEC.20; P.L.197-2016, SEC.55; P.L.85-2017, SEC.26; P.L.247-2017, SEC.22.
IN Code § 6-3.6-6-21 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 6. Expenditure Rate|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 of its certified shares to the regional development infrastructure fund established by IC 36-9-43-9. The contribution must be approved in an ordinance adopted by the fiscal body of the political subdivision.As added by P.L.229-2017, SEC.31.
IN Code § 6-3.6-6-21.2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 6. Expenditure Rate|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 revenue under section 3 of this chapter may allocate the revenue among any of its funds.As added by P.L.244-2017, SEC.14.
IN Code § 6-3.6-7-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 7. Special Purpose Rates|6-3.6-7-1. Legislative Findings; Policy

Sec. 1. Maintaining low property tax rates is essential to economic development. The use of a tax imposed for the purposes of this chapter, rather than the use of property taxes, promotes this policy.As added by P.L.243-2015, SEC.10.
IN Code § 6-3.6-7-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 7. Special Purpose Rates|6-3.6-7-2. Authorization; Adoption of Special Purpose Tax Rate; Limitations

Sec. 2. An adopting body may impose a tax on the adjusted gross income of local taxpayers in the county served by the adopting body that is a combination of one (1) or more of the tax rates permitted in this chapter in the county served by the adopting body. The total of all tax rates under this chapter in a county may not be greater than the sum of the tax rates specified in this chapter for special purpose projects in the county and may be imposed only for the length of time that rate is permitted under this chapter, including any periods that occurred before the repeal of the former tax law.As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.56.
IN Code § 6-3.6-7-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 7. Special Purpose Rates|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 this chapter for each of the special purposes set forth in this chapter.(b) The rate permitted under the section in this chapter authorizing the special purpose tax rate may include a rate to repay bonds issued or leases entered into for the special purpose. However, for a bond or lease entered into after December 31, 2015, the term of the bonds issued (including any refunding bonds) or a lease entered into under this section may not exceed twenty (20) years, unless the section in this chapter authorizing the special purpose tax rate specifies a different term. The adopting body shall provide a notice to the budget agency, the department of local government finance, and the department of state revenue specifying that the date for the termination of the tax rate has occurred.(c) If the section in this chapter authorizing the special purpose tax rate does not specify what to do with money accumulated from the tax after:(1) the redemption of bonds issued; or(2) the final payment of lease rentals due under a lease entered into under this section;the money accumulated shall be transferred to the county highway fund to be used for construction, resurfacing, restoration, and rehabilitation of county highways, roads, and bridges.As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.57.
IN Code § 6-3.6-7-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 7. Special Purpose Rates|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 chapter, an adopting body must adopt an ordinance finding and determining that revenues from the tax are needed for the purposes described in the section under which the tax is imposed. The adoption of an ordinance under the former tax law for a special purpose described in this chapter is considered an ordinance adopted under this chapter.As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.58.
IN Code § 6-3.6-7-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 7. Special Purpose Rates|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 chapter shall be treated as additional revenue and may not be considered by the department of local government finance in determining:(1) any taxing unit's maximum permissible property tax levy limit under IC 6-1.1-18.5; or(2) the approved property tax rate for any fund.As added by P.L.243-2015, SEC.10.
IN Code § 6-3.6-7-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 7. Special Purpose Rates|6-3.6-7-6. Separate Accounting of Revenue; Record Keeping

Sec. 6. A governmental entity to which revenue raised from a tax under this chapter is distributed must segregate the amount raised from the tax in a separate account or fund and maintain sufficient records, as required by the state board of accounts, to demonstrate that the revenue is used only for the purposes for which the tax was imposed.As added by P.L.243-2015, SEC.10.
IN Code § 6-3.6-7-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 7. Special Purpose Rates|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) Daviess County possesses unique governmental and economic development challenges due to:(1) underemployment in relation to similarly situated counties and the loss of a major manufacturing business;(2) an increase in property taxes for taxable years after December 31, 2000, for the construction of a new elementary school; and(3) overcrowding of the county jail, the costs associated with housing the county's inmates outside the county, and the potential unavailability of additional housing for inmates outside the county.The use of a tax under this section is necessary for the county to provide adequate jail capacity in the county and to maintain low property tax rates essential to economic development. The use of a tax under this section for the purposes of this section, rather than the use of property taxes, promotes these purposes.(c) The county fiscal body may impose a tax on the adjusted gross income of local taxpayers at a tax rate that does not exceed the lesser of the following:(1) Twenty-five hundredths percent (0.25%).(2) The rate necessary to carry out the purposes described in this section.(d) Revenue from the tax under this section may be used only for the following purposes:(1) To finance, construct, acquire, improve, renovate, remodel, or equip the county jail and related buildings and parking facilities, including costs related to the demolition of existing buildings, the acquisition of land, and any other reasonably related costs.(2) To repay bonds issued or leases entered into for constructing, acquiring, improving, renovating, remodeling, and equipping the county jail and related buildings and parking facilities, including costs related to the demolition of existing buildings, the acquisition of land, and any other reasonably related costs.(e) The tax imposed under this section may be imposed only until the last of the following dates:(1) The date on which the purposes described in subsection (d)(1) are completed.(2) The date on which the last of any bonds issued (including any refunding bonds) or leases described in subsection (d)(2) are fully paid.The term of the bonds issued (including any refunding bonds) or a lease entered into under subsection (d)(2) may not exceed twenty-five (25) years.(f) Money accumulated from the tax under this section after:(1) the redemption of bonds issued; or(2) the final payment of lease rentals due under a lease entered into under this section;shall be transferred to the county highway fund to be used for construction, resurfacing, restoration, and rehabilitation of county highways, roads, and bridges.As added by P.L.243-2015, SEC.10.