Rescission of surtax and wheel tax
Sec. 4. (a) After January 1 but before July 1 of any year, the
county council may, subject to the limitations imposed by subsection
(b), adopt an ordinance to rescind the surtax. If the county council
adopts such an ordinance, the surtax does not apply to a motor
vehicle registered after December 31 of the year the ordinance is
adopted.
(b) The county council may not adopt an ordinance to rescind the
surtax unless it concurrently adopts an ordinance under IC 6-3.5-5 to
rescind the wheel tax. In addition, the county council may not adopt
an ordinance to rescind the surtax if any portion of a loan obtained
by the county under IC 8-14-8 is unpaid, or if any bonds issued by
the county under IC 8-14-9 are outstanding.
As added by Acts 1980, P.L.10, SEC.4. Amended by Acts 1981,
P.L.88, SEC.1.
Last modified: May 28, 2006