Duration of tax; rescission of tax; ordinance
Sec. 4. (a) The county adjusted gross income tax imposed by a
county council under this chapter remains in effect until rescinded.
(b) Except as provided in subsection (e), the county council may
rescind the county adjusted gross income tax by adopting an
ordinance to rescind the tax after January 1 but before June 1 of a
year.
(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) A county council may not rescind the county adjusted gross
income tax or take any action that would result in a civil taxing unit
in the county having a smaller certified share than the certified share
to which the civil taxing unit was entitled when the civil taxing unit
pledged county adjusted gross income tax if the civil taxing unit or
any commission, board, department, or authority that is authorized
by statute to pledge county adjusted gross income tax has pledged
county adjusted gross income tax for any purpose permitted by
IC 5-1-14 or any other statute. The prohibition in this section does
not apply if the civil taxing unit pledges legally available revenues
to fully replace the civil taxing unit's certified share that has been
pledged.
As added by P.L.73-1983, SEC.2. Amended by P.L.35-1990, SEC.14.
Last modified: May 28, 2006