Additional rate for criminal justice facilities; fund; use of
additional revenue; balance transfer to county highway fund
Sec. 2.8. (a) This section applies to:
(1) a county having a population of more than one hundred
eighty-two thousand seven hundred ninety (182,790) but less
than two hundred thousand (200,000); and
(2) a county having a population of more than forty-five
thousand (45,000) but less than forty-five thousand nine
hundred (45,900).
(b) The county council may, by ordinance, determine that
additional county adjusted gross income tax revenue is needed in the
county to:
(1) finance, construct, acquire, improve, renovate, or equip:
(A) jail facilities;
(B) juvenile court, detention, and probation facilities;
(C) other criminal justice facilities; and
(D) related buildings and parking facilities;
located in the county, including costs related to the demolition
of existing buildings and the acquisition of land; and
(2) repay bonds issued or leases entered into for the purposes
described in subdivision (1).
(c) In addition to the rates permitted by section 2 of this chapter,
the county council may impose the county adjusted gross income tax
at a rate of:
(1) fifteen-hundredths percent (0.15%);
(2) two-tenths percent (0.2%); or
(3) twenty-five hundredths percent (0.25%);
on the adjusted gross income of county taxpayers if the county
council makes the finding and determination set forth in subsection
(b). The tax imposed under this section may be imposed only until
the later of the date on which the financing, construction, acquisition,
improvement, renovation, and equipping described in subsection (b)
are completed or the date on which the last of any bonds issued or
leases entered into to finance the construction, acquisition,
improvement, renovation, and equipping described in subsection (b)
are fully paid. The term of the bonds issued (including any refunding
bonds) or a lease entered into under subsection (b)(2) may not
exceed twenty (20) years.
(d) If the county council makes a determination under subsection
(b), the county council may adopt a tax rate under subsection (c). The
tax rate may not be imposed at a rate greater than is necessary to pay
the costs of carrying out the purposes described in subsection (b)(1).
(e) The county treasurer shall establish a criminal justice facilities
revenue fund to be used only for purposes described in this section.
County adjusted gross income tax revenues derived from the tax rate
imposed under this section shall be deposited in the criminal justice
facilities revenue fund before making a certified distribution under
section 11 of this chapter.
(f) County adjusted gross income tax revenues derived from the
tax rate imposed under this section:
(1) may be used only for the purposes described in this section;
(2) may not be considered by the department of local
government finance in determining the county's maximum
permissible property tax levy limit under IC 6-1.1-18.5; and
(3) may be pledged to the repayment of bonds issued or leases
entered into for any or all the purposes described in subsection
(b).
(g) Notwithstanding any other law, funds accumulated from the
county adjusted gross income tax imposed under this section after:
(1) the completion of the financing, construction, acquisition,
improvement, renovation, and equipping described in
subsection (b);
(2) the payment or provision for payment of all the costs for
activities described in subdivision (1);
(3) the redemption of bonds issued; and
(4) the final payment of lease rentals due under a lease entered
into under this section;
shall be transferred to the county highway fund to be used for
construction, resurfacing, restoration, and rehabilitation of county
highways, roads, and bridges.
As added by P.L.178-2002, SEC.53.
Last modified: May 28, 2006