Decrease in county adjusted gross income tax rate; adoption of
ordinance; procedures
Sec. 3.1. (a) The county council may decrease the county adjusted
gross income tax rate imposed upon the resident county taxpayers of
the county. To decrease the rate, the county council must, after
January 1 but before April 1 of a year, adopt an ordinance. The
ordinance must substantially state the following:
"The ________ County Council decreases the county adjusted
gross income tax rate imposed upon the resident county
taxpayers of the county from _____ percent (___%) to _____
percent (___%). This tax rate decrease takes effect July 1 of this
year.".
(b) A county council may not decrease the county adjusted gross
income tax rate if the county or any commission, board, department,
or authority that is authorized by statute to pledge the county
adjusted gross income tax has pledged the county adjusted gross
income tax for any purpose permitted by IC 5-1-14 or any other
statute.
(c) Any ordinance adopted under this section takes effect July 1
of the year the ordinance is adopted.
(d) The auditor of a county shall record all votes taken on
ordinances presented for a vote under the authority of this section
and immediately send a certified copy of the results to the
department by certified mail.
(e) Notwithstanding IC 6-3.5-7, and except as provided in
subsection (f), a county council that decreases the county adjusted
gross income tax rate in a year may not in the same year adopt or
increase the county economic development income tax under
IC 6-3.5-7.
(f) This subsection applies only to a county having a population
of more than one hundred ten thousand (110,000) but less than one
hundred fifteen thousand (115,000). The county council may adopt
or increase the county economic development income tax rate under
IC 6-3.5-7 in the same year that the county council decreases the
county adjusted gross income tax rate if the county economic
development income tax rate plus the county adjusted gross income
tax rate in effect after the county council decreases the county
adjusted gross income tax rate is less than the county adjusted gross
income tax rate in effect before the adoption of an ordinance under
this section decreasing the rate of the county adjusted gross income
tax.
As added by P.L.42-1994, SEC.2. Amended by P.L.10-1997, SEC.13;
P.L.170-2002, SEC.26.
Last modified: May 28, 2006