Certification of levy; deposit and distribution of revenues
Sec. 15. (a) A tax levied under this chapter shall be certified by
the department of local government finance to the auditor of the
county in which the district is located and shall be:
(1) estimated and entered upon the tax duplicates by the county
auditor; and
(2) collected and enforced by the county treasurer;
in the same manner as state and county taxes are estimated, entered,
collected, and enforced.
(b) As the tax is collected by the county treasurer, it shall be
transferred to the governing body and accumulated and kept in the
special fund for the allocation area.
(c) A tax levied under this chapter:
(1) is exempt from the levy limitations imposed under
IC 6-1.1-18.5; and
(2) is not subject to IC 6-1.1-20.
(d) A tax levied under this chapter and the use of revenues from
a tax levied under this chapter by a governing body do not create a
constitutional or statutory debt, pledge, or obligation of the
governing body, the district, or any unit.
As added by P.L.192-2002(ss), SEC.44.
Last modified: May 28, 2006