Distribution of revenue; time; use
Sec. 10. (a) Except as provided in subsection (b), one-half (1/2)
of each adopting county's certified distribution for a calendar year
shall be distributed from its account established under section 8 of
this chapter to the appropriate county treasurer on May 1 and the
other one-half (1/2) on November 1 of that calendar year.
(b) This subsection applies to a county having a population of
more than one hundred forty-five thousand (145,000) but less than
one hundred forty-eight thousand (148,000). Notwithstanding section
9 of this chapter, the initial certified distribution certified for a
county under section 9 of this chapter shall be distributed to the
county treasurer from the account established for the county under
section 8 of this chapter according to the following schedule during
the eighteen (18) month period beginning on July 1 of the year in
which the county initially adopts an ordinance under section 2 of this
chapter:
(1) One-fourth (1/4) on October 1 of the year in which the
ordinance was adopted.
(2) One-fourth (1/4) on January 1 of the calendar year following
the year in which the ordinance was adopted.
(3) One-fourth (1/4) on May 1 of the calendar year following
the year in which the ordinance was adopted.
(4) One-fourth (1/4) on November 1 of the calendar year
following the year in which the ordinance was adopted.
Notwithstanding section 11 of this chapter, the part of the certified
distribution received under subdivision (1) that would otherwise be
allocated to a civil taxing unit or school corporation as property tax
replacement credits under section 11 of this chapter shall be set aside
and treated for the calendar year when received by the civil taxing
unit or school corporation as a levy excess subject to
IC 6-1.1-18.5-17 or IC 6-1.1-19-1.7. Certified distributions made to
the county treasurer for calendar years following the eighteen (18)
month period described in this subsection shall be made as provided
in subsection (a).
(c) Except for:
(1) revenue that must be used to pay the costs of operating a jail
and juvenile detention center under section 2.5(d) of this
chapter;
(2) revenue that must be used to pay the costs of:
(A) financing, constructing, acquiring, improving,
renovating, or equipping facilities and buildings;
(B) debt service on bonds; or
(C) lease rentals;
under section 2.8 of this chapter;
(3) revenue that must be used to pay the costs of construction,
improvement, renovation, or remodeling of a jail and related
buildings and parking structures under section 2.7 2.9, or 3.3 of
this chapter;
(4) revenue that must be used to pay the costs of operating and
maintaining a jail and justice center under section 3.5(d) of this
chapter; or
(5) revenue that must be used to pay the costs of constructing,
acquiring, improving, renovating, or equipping a county
courthouse under section 3.6 of this chapter;
distributions made to a county treasurer under subsections (a) and (b)
shall be treated as though they were property taxes that were due and
payable during that same calendar year. Except as provided by
subsection (b), the certified distribution shall be distributed and used
by the taxing units and school corporations as provided in sections
11 through 15 of this chapter.
(d) All distributions from an account established under section 8
of this chapter shall be made by warrants issued by the auditor of the
state to the treasurer of the state ordering the appropriate payments.
As added by P.L.73-1983, SEC.2. Amended by P.L.119-1998, SEC.9;
P.L.135-2001, SEC.3; P.L.157-2002, SEC.2; P.L.178-2002, SEC.57;
P.L.1-2003, SEC.41; P.L.42-2003, SEC.3.
Last modified: May 28, 2006