Indiana Code - Taxation - Title 6, Section 6-3.5-6-12.5

Decrease in county option income tax rate; adoption of ordinance;
procedures

Sec. 12.5. (a) The county income tax council may adopt an
ordinance to decrease the county option income tax rate in effect.
(b) To decrease the county option income tax rate, the county
income tax council must adopt an ordinance after January 1 but
before April 1 of a year. The ordinance must substantially state the
following:

"The ______________ County Income Tax Council decreases
the county option income tax rate from __________ percent
(___ %) to __________ percent (___ %). This ordinance takes
effect July 1 of this year.".
(c) A county income tax council may not decrease the county
option income tax if the county or any commission, board,
department, or authority that is authorized by statute to pledge the

county option income tax has pledged the county option income tax
for any purpose permitted by IC 5-1-14 or any other statute.
(d) An ordinance adopted under this subsection takes effect July
1 of the year in which the ordinance is adopted.
(e) The county auditor shall record the votes taken on an
ordinance under this subsection and shall send a certified copy of the
ordinance to the department by certified mail not more than thirty
(30) days after the ordinance is adopted.
(f) Notwithstanding IC 6-3.5-7, a county income tax council that
decreases the county option income tax in a year may not in the same
year adopt or increase the county economic development income tax
under IC 6-3.5-7.

As added by P.L.42-1994, SEC.7.

Last modified: May 28, 2006