2018 Indiana Code
TITLE 6. Taxation
ARTICLE 1.1. PROPERTY TAXES
CHAPTER 3. Procedures for Personal Property Assessment
6-1.1-3-7.3. Local service fee
Sec. 7.3. (a) A county fiscal body may adopt an ordinance to impose a local service fee on each person that indicates on the person's personal property tax return or, for purposes of the January 1, 2016, assessment date, on the person's certification under section 7.2(f) of this chapter that the person's business personal property in the county is exempt from taxation under section 7.2 of this chapter for an assessment date after December 31, 2015.
(b) The county fiscal body shall specify the amount of the local service fee in the ordinance. A local service fee imposed on a person under this section may not exceed fifty dollars ($50).
(c) A local service fee imposed for an assessment date is due and payable at the same time that property taxes for that assessment date are due and payable. A county may collect a delinquent local service fee in the same manner as delinquent property taxes are collected.
(d) The revenue from a local service fee:
(1) shall be allocated in the same manner and proportion and at the same time as property taxes are allocated to each taxing unit in the county; and
(2) may be used by a taxing unit for any lawful purpose of the taxing unit.
As added by P.L.242-2015, SEC.2. Amended by P.L.199-2016, SEC.2.
