Indiana Code - Taxation - Title 6, Section 6-3.5-4-5

Increase or decrease of surtax; rate

Sec. 5. (a) The county council may, subject to the limitations
imposed by subsection (b), adopt an ordinance to increase or
decrease the surtax rate or amount. The new surtax rate or amount
must be within the range of rates or amounts prescribed by section 2
of this chapter. A new rate or amount that is established by an
ordinance that is adopted after December 31 but before July 1 of the
following year applies to motor vehicles registered after December
31 of the year in which the ordinance to change the rate or amount is
adopted. A new rate or amount that is established by an ordinance
that is adopted after June 30 but before January 1 of the following
year applies to motor vehicles registered after December 31 of the
year following the year in which the ordinance is adopted.
(b) The county council may not adopt an ordinance to decrease
the surtax rate or amount under this section if any portion of a loan

obtained by the county under IC 8-14-8 is unpaid, or if any bonds
issued by the county under IC 8-14-9 are outstanding.

As added by Acts 1980, P.L.10, SEC.4. Amended by Acts 1981,
P.L.88, SEC.2; P.L.85-1983, SEC.3; P.L.255-1996, SEC.2.

Last modified: May 28, 2006