Quarterly distributions to counties; amount; supplemental
distributions
Sec. 2. (a) On or before February 1, May 1, August 1, and
December 1 of each year the auditor of state shall transfer to each
county auditor for distribution to the taxing units (as defined in
IC 6-1.1-1-21) in the county, an amount equal to one-fourth (1/4) of
the sum of the guaranteed amounts for all the taxing units of the
county. On or before August 1 of each year the auditor of state shall
transfer to each county auditor the supplemental distribution for the
county for the year.
(b) For purposes of determining distributions under subsection
(c), the department of local government finance shall determine a
state welfare allocation for each county calculated as follows:
(1) For 2000 and each year thereafter, the state welfare
allocation for each county equals the greater of zero (0) or the
amount determined under the following formula:
STEP ONE: For 1997, 1998, and 1999, determine the result
of:
(A) the amounts appropriated by the county in the year for
the county's county welfare fund and county welfare
administration fund; divided by
(B) the amounts appropriated by all the taxing units in the
county in the year.
STEP TWO: Determine the sum of the results determined in
STEP ONE.
STEP THREE: Divide the STEP TWO result by three (3).
STEP FOUR: Determine the amount that would otherwise
be distributed to all the taxing units in the county under
subsection (b) without regard to this subdivision.
STEP FIVE: Determine the result of:
(A) the STEP FOUR amount; multiplied by
(B) the STEP THREE result.
(2) The state welfare allocation shall be deducted from the
distributions otherwise payable under subsection (c) to the
taxing unit that is a county and shall be deposited in a special
account within the state general fund.
(c) A taxing unit's guaranteed distribution for a year is the greater
of zero (0) or an amount equal to:
(1) the amount received by the taxing unit under IC 6-5-10
(repealed) and IC 6-5-11 (repealed) in 1989; minus
(2) the amount to be received by the taxing unit in the year of
the distribution, as determined by the department of local
government finance, from property taxes attributable to the
personal property of banks, exclusive of the property taxes
attributable to personal property leased by banks as the lessor
where the possession of the personal property is transferred to
the lessee; minus
(3) in the case of a taxing unit that is a county, the amount that
would have been received by the taxing unit in the year of the
distribution, as determined by the department of local
government finance from property taxes that:
(A) were calculated for the county's county welfare fund and
county welfare administration fund for 2000 but were not
imposed because of the repeal of IC 12-19-3 and IC 12-19-4;
and
(B) would have been attributable to the personal property of
banks, exclusive of the property taxes attributable to
personal property leased by banks as the lessor where the
possession of the personal property is transferred to the
lessee.
(d) The amount of the supplemental distribution for a county for
a year shall be determined using the following formula:
STEP ONE: Determine the greater of zero (0) or the difference
between:
(A) one-half (1/2) of the taxes that the department estimates
will be paid under this article during the year; minus
(B) the sum of all the guaranteed distributions, before the
subtraction of all state welfare allocations under subsection
(a), for all taxing units in all counties plus the bank personal
property taxes to be received by all taxing units in all
counties, as determined under subsection (c)(2) for the year.
STEP TWO: Determine the quotient of:
(A) the amount received under IC 6-5-10 (repealed) and
IC 6-5-11 (repealed) in 1989 by all taxing units in the
county; divided by
(B) the sum of the amounts received under IC 6-5-10
(repealed) and IC 6-5-11 (repealed) in 1989 by all taxing
units in all counties.
STEP THREE: Determine the product of:
(A) the amount determined in STEP ONE; multiplied by
(B) the amount determined in STEP TWO.
STEP FOUR: Determine the greater of zero (0) or the
difference between:
(A) the amount of supplemental distribution determined in
STEP THREE for the county; minus
(B) the amount of refunds granted under IC 6-5-10-7
(repealed) that have yet to be reimbursed to the state by the
county treasurer under IC 6-5-10-13 (repealed).
For the supplemental distribution made on or before August 1 of
each year, the department shall adjust the amount of each county's
supplemental distribution to reflect the actual taxes paid under this
article for the preceding year.
(e) Except as provided in subsection (g), the amount of the
supplemental distribution for each taxing unit shall be determined
using the following formula:
STEP ONE: Determine the quotient of:
(A) the amount received by the taxing unit under IC 6-5-10
(repealed) and IC 6-5-11 (repealed) in 1989; divided by
(B) the sum of the amounts used in STEP ONE (A) for all
taxing units located in the county.
STEP TWO: Determine the product of:
(A) the amount determined in STEP ONE; multiplied by
(B) the supplemental distribution for the county, as
determined in subsection (d), STEP FOUR.
(f) The county auditor shall distribute the guaranteed and
supplemental distributions received under subsection (a) to the taxing
units in the county at the same time that the county auditor makes the
semiannual distribution of real property taxes to the taxing units.
(g) The amount of a supplemental distribution paid to a taxing
unit that is a county shall be reduced by an amount equal to:
(1) the amount the county would receive under subsection (e)
without regard to this subsection; minus
(2) an amount equal to:
(A) the amount under subdivision (1); multiplied by
(B) the result of the following:
(i) Determine the amounts appropriated by the county in
1997, 1998, and 1999, from the county's county welfare
fund and county welfare administration fund, divided by
the total amounts appropriated by all the taxing units in the
county in the year.
(ii) Divide the amount determined in item (i) by three (3).
As added by P.L.347-1989(ss), SEC.1. Amended by P.L.21-1990,
SEC.32; P.L.61-1991, SEC.5; P.L.68-1991, SEC.16; P.L.273-1999,
SEC.58; P.L.90-2002, SEC.303; P.L.192-2002(ss), SEC.129.
Last modified: May 28, 2006