Location in adopting county; determination
Sec. 4. For purposes of determining whether a civil taxing unit is
subject to the levy limit imposed by section 3(a) or 3(b) of this
chapter for an ensuing calendar year, the civil taxing unit shall be
treated as being located in an adopting county if on September 1 of
the preceding calendar year the county adjusted gross income tax
was in effect in the county in which the civil taxing unit is located.
In all other cases, civil taxing units shall be treated as not being
located in an adopting county for an ensuing budget year.
As added by P.L.73-1983, SEC.1.
Last modified: May 28, 2006