Version a
Attributed levy; allocation of certified shares
Note: This version of section effective until 1-1-2006. See also
following version of this section, effective 1-1-2006.
Sec. 15. (a) As used in this section, "attributed levy" of a civil
taxing unit means the sum of:
(1) the ad valorem property tax levy of the civil taxing unit that
is currently being collected at the time the allocation is made;
plus
(2) the current ad valorem property tax levy of any special
taxing district, authority, board, or other entity formed to
discharge governmental services or functions on behalf of or
ordinarily attributable to the civil taxing unit; plus
(3) the amount of federal revenue sharing funds and certified
shares that were used by the civil taxing unit (or any special
taxing district, authority, board, or other entity formed to
discharge governmental services or functions on behalf of or
ordinarily attributable to the civil taxing unit) to reduce its ad
valorem property tax levies below the limits imposed by
IC 6-1.1-18.5; plus
(4) in the case of a county, an amount equal to the property
taxes imposed by the county in 1999 for the county's welfare
fund and welfare administration fund.
(b) The part of a county's certified distribution that is to be used
as certified shares shall be allocated only among the county's civil
taxing units. Each civil taxing unit of a county is entitled to receive
a percentage of the certified shares to be distributed in the county
equal to the ratio of its attributed levy to the total attributed levies of
all civil taxing units of the county.
(c) The local government tax control board established by
IC 6-1.1-18.5-11 shall determine the attributed levies of civil taxing
units that are entitled to receive certified shares during a calendar
year. If the ad valorem property tax levy of any special taxing
district, authority, board, or other entity is attributed to another civil
taxing unit under subsection (b)(2), then the special taxing district,
authority, board, or other entity shall not be treated as having an
attributed levy of its own. The local government tax control board
shall certify the attributed levy amounts to the appropriate county
auditor. The county auditor shall then allocate the certified shares
among the civil taxing units of the auditor's county.
(d) Certified shares received by a civil taxing unit shall be treated
as additional revenue for the purpose of fixing its budget for the
calendar year during which the certified shares will be received. The
certified shares may be allocated to or appropriated for any purpose,
including property tax relief or a transfer of funds to another civil
taxing unit whose levy was attributed to the civil taxing unit in the
determination of its attributed levy.
As added by P.L.73-1983, SEC.2. Amended by P.L.273-1999,
SEC.69; P.L.283-2001, SEC.2; P.L.120-2002, SEC.2; P.L.255-2003,
SEC.2.
Last modified: May 28, 2006