Additional tax for jail and justice center in county with population
between 13,500 and 14,000
Sec. 3.5. (a) This section applies only to a county having a
population of more than thirteen thousand five hundred (13,500) but
less than fourteen thousand (14,000).
(b) The county council of a county described in subsection (a)
may, by ordinance, determine that additional county adjusted gross
income tax revenue is needed in the county to fund the operation and
maintenance of a jail and justice center.
(c) Notwithstanding section 2 of this chapter, if the county council
adopts an ordinance under subsection (b), the county council may
impose the county adjusted gross income tax at a rate of one and
three-tenths percent (1.3%) on adjusted gross income. However, a
county may impose the county adjusted gross income tax at a rate of
one and three-tenths percent (1.3%) for only eight (8) years. After the
county has imposed the county adjusted gross income tax at a rate of
one and three-tenths percent (1.3%) for eight (8) years, the rate is
reduced to one percent (1%). If the county council imposes the
county adjusted gross income tax at a rate of one and three-tenths
percent (1.3%), the county council may decrease the rate or rescind
the tax in the manner provided under this chapter.
(d) If a county imposes the county adjusted gross income tax at a
rate of one and three-tenths percent (1.3%) under this section, the
revenue derived from a tax rate of three-tenths percent (0.3%) on
adjusted gross income:
(1) shall be paid to the county treasurer;
(2) may be used only to pay the costs of operating and
maintaining a jail and justice center; and
(3) may not be considered by the department of local
government finance under any provision of IC 6-1.1-18.5,
including the determination of the county's maximum
permissible property tax levy.
(e) Notwithstanding section 3 of this chapter, the county fiscal
body may adopt an ordinance under this section before June 1.
As added by P.L.119-1998, SEC.8. Amended by P.L.89-2001, SEC.4;
P.L.90-2002, SEC.291.
Last modified: May 28, 2006