Indiana § 20-46-1-10.5 - Distribution of levy approved in referendum
Full text of Indiana Indiana Code § 20-46-1-10.5 — Distribution of levy approved in referendum, with citation guidance and answers to common questions.
§ 20-46-1-10.5. Distribution of levy approved in referendum
Sec. 10.5. (a) This section applies to taxes first due and payable in 2012 or a subsequent year.
(b) The county auditor shall distribute proceeds collected from an allocation area (as defined in IC 6-1.1-21.2-3) that are attributable to property taxes imposed after being approved by the voters in a referendum conducted after April 30, 2010, to the taxing unit for which the referendum was conducted.
(c) The amount to be distributed under subsection (b) shall be treated as part of the referendum levy for purposes of setting tax rates for property taxes imposed after being approved by the voters in a referendum conducted after April 30, 2010.
(d) For a school corporation that conducted a referendum after November 1, 2009, and before May 1, 2010, for distributions after 2013, the county auditor shall distribute proceeds collected from an allocation area (as defined in IC 6-1.1-21.2-3) that are attributable to property taxes imposed after being approved by the voters in the referendum, to the school corporation for which the referendum was conducted. The amount to be distributed to the school corporation shall be treated as part of the referendum levy for purposes of setting the school corporation's tax rates.
As added by P.L.203-2011, SEC.4. Amended by P.L.257-2013, SEC.39.
Source: official Indiana text · Last verified 2026-08-27
Frequently Asked Questions About Indiana § 20-46-1-10.5
What does Indiana Code § 20-46-1-10.5 cover?
Section 20-46-1-10.5 ("Distribution of levy approved in referendum") is part of the Indiana Code, the codified statutory law of Indiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Indiana § 20-46-1-10.5?
A common citation format is "Indiana Code § 20-46-1-10.5" (Indiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Indiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Indiana official source linked on this page or consult a licensed Indiana attorney.
How does Indiana § 20-46-1-10.5 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Indiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Indiana.