Increase of tax rate; ordinance; requisites
Sec. 3. (a) The county council may increase the county adjusted
gross income tax rate imposed upon the resident county taxpayers of
the county. To increase 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 increases the county adjusted
gross income tax rate imposed upon the resident county
taxpayers of the county from ________ percent (___%) to
_______ percent (___%). This tax rate increase takes effect July
1 of this year.".
(b) Any ordinance adopted under this section takes effect July 1
of the year the ordinance is adopted.
(c) 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.
As added by P.L.73-1983, SEC.2. Amended by P.L.35-1990, SEC.13.
Last modified: May 28, 2006