Duration of tax; rescission of tax; record of votes
Sec. 12. (a) The county option income tax imposed by a county
income tax council under this chapter remains in effect until
rescinded.
(b) Subject to subsection (c), the county income tax council of a
county may rescind the county option income tax by passing an
ordinance to rescind the tax after January 1 but before April 1 of a
year.
(c) A county income tax council may not rescind the county
option income tax or take any action that would result in a civil
taxing unit in the county having a smaller distributive share than the
distributive share to which it was entitled when it pledged county
option income tax, if the civil taxing unit or any commission, board,
department, or authority that is authorized by statute to pledge county
option income tax, has pledged county option income tax for any
purpose permitted by IC 5-1-14 or any other statute.
(d) The auditor of a county shall record all votes taken on a
proposed ordinance 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.44-1984, SEC.14. Amended by P.L.2-1989, SEC.15;
P.L.35-1990, SEC.19; P.L.28-1997, SEC.18.
Last modified: May 28, 2006