Indiana Code - Taxation - Title 6, Section 6-3.5-5-7

Increase or decrease of tax; rates

Sec. 7. (a) The county council may, subject to the limitations
imposed by subsection (b), adopt an ordinance to increase or
decrease the wheel tax rates. The new wheel tax rates must be within
the range of rates prescribed by section 2 of this chapter. New rates
that are established by an ordinance that is adopted after December
31 but before July 1 of the following year apply to vehicles
registered after December 31 of the year in which the ordinance to
change the rates is adopted. New rates that are established by an
ordinance that is adopted after June 30 but before July 1 of the
following year apply 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 wheel tax rate 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.5. Amended by Acts 1981,
P.L.88, SEC.4; P.L.85-1983, SEC.8.

Last modified: May 28, 2006