IC 6-3.6-6-19 (Version b): Authorization to distribute general purpose revenue to another governmental entity; procedures

Sec. 19. (a) A county, city, town, or nonmunicipal civil taxing unit may distribute any part of its general purpose revenue to any governmental entity located in any part of its county to:

(1) carry out a joint purpose; or

(2) fund the purposes of the other governmental entity;

including a governmental entity organized on a regional basis to serve an area in more than one (1) county.

(b) The distribution must be authorized by ordinance of the fiscal body of the unit to which the revenue is allocated by this chapter. An ordinance must specify the purpose of the designation and its duration.

(c) The fiscal officer of the unit may direct the county auditor in accordance with the ordinance to withhold from the unit's allocation the amount that is the subject of the ordinance and distribute the amount directly to the other governmental entity authorized to receive the money.