Revisor's Note: The effective date of this section, as added by P.L.68-2025, was amended by P.L.157-2026, SEC.290 to 7-1-2028.

1. (b) Subject to subsection (d), the county may determine the allocation method for revenue raised from a tax rate for fire protection or emergency medical services under section 2(b)(2) of this chapter. However, in determining the allocation method, the county shall, for each provider of fire protection, emergency medical services, or both in the county, consider the service boundaries of the provider and the population living within the service boundaries of the provider using the most recent federal decennial census.
2. (c) If at least fifty percent (50%) of fire runs made by a township fire department during the calendar year preceding by two (2) years the calendar year in which distribution amounts are being determined are carried out by full-time firefighters who receive a salary of at least thirty thousand dollars ($30,000), the county shall distribute an allocation of revenue to the township fire department under this section.
3. (d) In the case of a county that provides fire protection, emergency medical services, or both in part of the county, but not the entire county, only the part of the county in which the county provides the fire protection, emergency medical services, or both are considered within the service boundaries for the county.

4. (e) For purposes of a distribution under this section, a distribution to a:

   1. (1) fire protection territory shall be made to the provider unit of the fire protection territory; and
   2. (2) volunteer fire department shall be made to the taxing unit that is served by the volunteer fire department.
5. (f) If the population living within the service boundaries of a provider cannot be determined using data from the United States Census Bureau, the county may determine an estimated population based on income tax returns that report a residence located within the service boundaries of the provider. The county auditor shall provide the estimated population to the department of local government finance not later than July 15 of the calendar year that precedes the calendar year before the year in which the distribution is made. If the county auditor does not provide an estimated population under this subsection, the department of local government finance may use the most recent estimated population provided by the county auditor or the department of state revenue.

Effective 7-1-2028.

Sec. 4.3. (a) Revenue raised from a tax rate for fire protection or emergency medical services under section 2(b)(2) of this chapter shall be distributed by the county among the county and each fire protection district, fire protection territory, and municipal fire department located within the county that provides fire protection, emergency medical services, or both in the county. Except as provided in subsection (b), at the discretion of the county council, the county may distribute revenue raised from a tax rate for fire protection or emergency medical services under section 2(b)(2) of this chapter to township fire departments and volunteer fire departments that provide fire protection, emergency medical services, or both in the county.

As added by P.L.68-2025, SEC.127. Amended by P.L.157-2026, SEC.128.