Indiana Code - Taxation - Title 6, Section 6-3.5-6-3

County income tax council; allocation of votes

Sec. 3. (a) In the case of a city or town that lies within more than
one (1) county, the county auditor of each county shall base the
allocations required by subsection (b) on the population of that part
of the city or town that lies within the county for which the
allocations are being made.
(b) Every county income tax council has a total of one hundred
(100) votes. Every member of the county income tax council is
allocated a percentage of the total one hundred (100) votes that may
be cast. The percentage that a city or town is allocated for a year
equals the same percentage that the population of the city or town
bears to the population of the county. The percentage that the county
is allocated for a year equals the same percentage that the population
of all areas in the county not located in a city or town bears to the
population of the county. On or before January 1 of each year, the
county auditor shall certify to each member of the county income tax
council the number of votes, rounded to the nearest one hundredth
(0.01), it has for that year.

As added by P.L.44-1984, SEC.14.

Last modified: May 28, 2006