Rescission of wheel tax and annual license excise surtax
Sec. 6. (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 wheel tax. If the county council
adopts such an ordinance, the wheel tax does not apply to a vehicle
registered after December 31 of the year the ordinance is adopted.
(b) The county council may not adopt an ordinance to rescind the
wheel tax unless it concurrently adopts an ordinance under
IC 6-3.5-4 to rescind the annual license excise surtax. In addition, the
county council may not adopt an ordinance to rescind the wheel tax
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.5. Amended by Acts 1981,
P.L.88, SEC.3.
Last modified: May 28, 2006