Wheel tax fund; allocation; distribution; use
Sec. 15. (a) In the case of a county that does not contain a
consolidated city, the county treasurer shall deposit the wheel tax
revenues in a fund to be known as the "County Wheel Tax Fund".
(b) Before the twentieth day of each month, the county auditor
shall allocate the money deposited in the county wheel tax fund
during that month among the county and the cities and the towns in
the county. The county auditor shall allocate the money to counties,
cities, and towns under IC 8-14-2-4(c)(1) through IC 8-14-2-4(c)(3).
(c) Before the twenty-fifth day of each month, the county
treasurer shall distribute to the county and the cities and towns in the
county the money deposited in the county wheel tax fund during that
month. The county treasurer shall base the distribution on allocations
made by the county auditor for that month under subsection (b).
(d) A county, city, or town may only use the wheel tax revenues
it receives under this section:
(1) to construct, reconstruct, repair, or maintain streets and
roads under its jurisdiction; or
(2) as a contribution to an authority established under
IC 36-7-23.
As added by Acts 1980, P.L.10, SEC.5. Amended by P.L.85-1983,
SEC.9; P.L.346-1989(ss), SEC.2.
Last modified: May 28, 2006