Sec. 9. (a) This section applies to the calculation and allocation of certified shares among civil taxing units in Hamilton County after 2020 and before 2026. (b) For each calendar year to which this section applies, the amount of a civil taxing unit's certified shares is equal to: (1) the amount of the civil taxing unit's certified shares determined under IC 6-3.6-6 , for a civil taxing unit other than the city of Carmel or the city of Fishers; (2) the adjusted amount determined under subsection (c), for the city of Carmel; or (3) the adjusted amount determined under subsection (d), for the city of Fishers. (c) For each calendar year to which this section applies, the adjusted amount of the city of Carmel's certified shares is equal to the lesser of: (1) the amount of the city of Carmel's certified shares determined under IC 6-3.6-6 , without regard to this section; or (2) the product of: (A) the amount of the city of Carmel's certified shares determined for the immediately preceding calendar year under IC 6-3.6-6 , for 2021, or this section, after 2021; and (B) one and three hundredths (1.03). (d) For each calendar year to which this section applies, the adjusted amount of the city of Fishers' certified shares is equal to: (1) the sum of: (A) the amount of the city of Carmel's certified shares determined under IC 6-3.6-6 , without regard to this section; and (B) the amount of the city of Fishers' certified shares determined under IC 6-3.6-6 , without regard to this section; minus (2) the adjusted amount of the city of Carmel's certified shares determined under subsection (c). IC 6-4 ARTICLE 4. REPEALED IC 6-4.1 ARTICLE 4.1. DEATH TAXES Ch. 1. Definitions and Rules of Construction Ch. 2. Repealed Ch. 3. Repealed Ch. 4. Filing Requirements Ch. 5. Determination of Inheritance Tax Ch. 6. Special Procedures for Appraising and Taxing Certain Property Interests Ch. 7. Review of Inheritance Tax Appraisals and Tax Determinations Ch. 8. Inheritance Tax Lien and Limitations on the Transfer of Decedent's Property Ch. 9. General Inheritance Tax Collection Provisions Ch. 10. Refund of Inheritance Tax Erroneously or Illegally Collected Ch. 11. Repealed Ch. 11.5. Repealed Ch. 12. General Administrative Provisions IC 6-4.1-1 Chapter 1. Definitions and Rules of Construction 6-4.1-1-0.5 Applicability of chapter 6-4.1-1-0.7 Rule concerning property interests transferred by a decedent dying before January 1, 2013 6-4.1-1-1 Application to article 6-4.1-1-2 "Appropriate probate court" 6-4.1-1-3 Classes of transferees; adopted child as natural child 6-4.1-1-3.5 "Entity" 6-4.1-1-4 Repealed 6-4.1-1-5 "Intangible personal property" 6-4.1-1-6 "Intestate succession" 6-4.1-1-7 "Non-resident decedent" 6-4.1-1-8 "Person" 6-4.1-1-9 "Personal representative" 6-4.1-1-10 "Probate court" 6-4.1-1-11 "Resident decedent" 6-4.1-1-12 Repealed 6-4.1-1-13 "Tangible personal property" 6-4.1-1-14 "Taxable transfer" 6-4.1-1-15 Gender; singular as plural
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