Citations Affected:
IC 6-3.5-6-17.
Synopsis: County option income tax distribution. Establishes
standards for determining the amount of county option income tax
(COIT) revenue that the department of state revenue will distribute to
a county during a year. Allows a county income tax council to seek
administrative and judicial review of a distribution certification.
Effective: Upon passage.
January 17, 2001, read first time and referred to Committee on Ways and Means.
A BILL FOR AN ACT to amend the Indiana Code concerning
taxation.
calendar year under
IC 4-21.5-3-4.
The amount certified is the
county's "certified distribution" for the immediately succeeding
calendar year. The amount certified may be adjusted under subsection
(c) or (d).
(c) The department may certify to an adopting county an amount
that is greater than the estimated twelve (12) month revenue collection
if the department, after reviewing the recommendation of the state
budget agency, determines that there will be a greater amount of
revenue available for distribution from the county's account established
under section 16 of this chapter.
(d) The department may certify an amount less than the estimated
twelve (12) month revenue collection if the department, after reviewing
the recommendation of the state budget agency, determines that a part
of those collections needs to be distributed during the current calendar
year so that the county will receive its full certified distribution for the
current calendar year.
(e) One-twelfth (1/12) of each adopting county's certified
distribution for a calendar year shall be distributed from its account
established under section 16 of this chapter to the appropriate county
treasurer on the first day of each month of that calendar year.
(f) Upon receipt, each monthly payment of a county's certified
distribution shall be allocated among, distributed to, and used by the
civil taxing units of the county as provided in sections 18 and 19 of this
chapter.
(g) All distributions from an account established under section 16
of this chapter shall be made by warrants issued by the auditor of state
to the treasurer of the state ordering the appropriate payments.
(h) The budget agency, in making the recommendations
required under this section, shall consider the following:
(1) The amount of money collected by the county under this
chapter in previous years.
(2) The increase or decrease in the tax rate of the county from
previous years.
(3) The historic increase or decrease in the collections for the
county in previous years.
(4) Any other factors necessary to accurately estimate the
revenue to be distributed to the county under this chapter in
the ensuing year.
Copies of work papers or calculations used by the budget agency
in the preparation of the recommendation to the department shall
be available, upon request, to any unit that is a member of the
county income tax council for the county affected by a
recommendation.
(i) A distribution certified under this section must be based on
the criteria set forth in subsection (h). The amount of the certified
distribution for a county is final unless the county income tax
council seeks administrative review of the certification under
IC 4-21.5-3-7.
The budget director shall act as the ultimate
authority under
IC 4-21.5-3.
The department shall implement the
final determination of the budget director. The county income tax
council may obtain judicial review of a final determination of the
budget director under
IC 4-21.5-5.
(j) In a proceeding under subsection (i), the amount of the
certified distribution shall be modified upon proof that the amount
of the certified distribution is substantially understated.