County income tax council; established; powers
Sec. 2. (a) A county income tax council is established for each
county in Indiana. The membership of each county's county income
tax council consists of the fiscal body of the county and the fiscal
body of each city or town that lies either partially or entirely within
that county.
(b) Using procedures described in this chapter, a county income
tax council may adopt ordinances to:
(1) impose the county option income tax in its county;
(2) subject to section 12 of this chapter, rescind the county
option income tax in its county;
(3) increase the county option income tax rate for the county;
(4) freeze the county option income tax rate for its county;
(5) increase the homestead credit in its county; or
(6) subject to section 12.5 of this chapter, decrease the county
option income tax rate for the county.
(c) An ordinance adopted in a particular year under this chapter
to impose or rescind the county option income tax or to increase its
tax rate is effective July 1 of that year.
As added by P.L.44-1984, SEC.14. Amended by P.L.2-1989, SEC.14;
P.L.42-1994, SEC.4; P.L.267-2003, SEC.7.
Last modified: May 28, 2006