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Indiana Code Title 6. Taxation § 6-3.6-6-4.3

Current as of January 02, 2024 | Updated by Findlaw Staff

<Section effective July 1, 2027.>

Sec. 4.3. (a) Revenue raised from a tax rate for fire protection and emergency medical services under section 2(b)(2) of this chapter shall be distributed by the county to each fire protection district, fire protection territory, and municipal fire department located within the county.  At the discretion of the county council, the county may distribute revenue raised from a tax rate for fire protection and emergency medical services under section 2(b)(2) of this chapter to township fire departments and volunteer fire departments.

(b) Revenue raised from a tax rate for fire protection and emergency medical services under section 2(b)(2) of this chapter shall be allocated to each fire protection district, fire protection territory, municipal fire department, and, if applicable, township fire departments and volunteer fire departments, based on the following formula:

STEP ONE:  For each provider of fire protection and emergency medical services located within the county that is eligible to receive revenue under this section, determine the population living within the service boundaries of the provider using the most recent federal decennial census.

STEP TWO:  For each provider of fire protection and emergency medical services located within the county that is eligible to receive revenue under this section, determine the number of square miles within the service boundaries of the provider.

STEP THREE:  For each provider of fire protection and emergency medical services located within the county that is eligible to receive revenue under this section, determine the product of:

(A) the STEP TWO amount;  multiplied by

(B) twenty (20).

STEP FOUR:  For each provider of fire protection and emergency medical services located within the county that is eligible to receive revenue under this section, determine the sum of:

(A) the STEP ONE result;  plus

(B) the STEP THREE result.

STEP FIVE:  Determine the sum total of the STEP FOUR results for each provider of fire protection and emergency medical services located within the county that is eligible to receive revenue under this section.

STEP SIX:  The percentage of revenue that shall be distributed to each provider of fire protection and emergency medical services located within the county that is eligible to receive revenue under this section is equal to:

(A) the STEP FOUR result for the provider;  divided by

(B) the STEP FIVE result.

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Cite this article: FindLaw.com - Indiana Code Title 6. Taxation § 6-3.6-6-4.3 - last updated January 02, 2024 | https://codes.findlaw.com/in/title-6-taxation/in-code-sect-6-3-6-6-4-3/

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