(b) Subject to this chapter, certified shares must be allocated among civil taxing units based on the attributed allocation amount.(c) The amount of certified shares to be allocated to each civil taxing unit is equal to:(1) the total amount of the certified distribution that is allocated to certified shares for the county for the month; multiplied by(2) the quotient of:(A) the attributed allocation amount for the civil taxing unit in the county during the calendar year; divided by(B) the sum of the attributed allocation amounts for all civil taxing units in the county during the calendar year.As added by P.L.243-2015, SEC.10.
Indiana Legal Code