2019 Indiana Code
Title 6. Taxation
Article 3.6. Local Income Taxes
Chapter 3. Adopting Body; Adoption Procedures; Effective Date of Ordinances
6-3.6-3-3. Effective date of ordinance
Sec. 3. (a) An ordinance adopted under this article takes effect as provided in this section.
(b) An ordinance that adopts, increases, decreases, or rescinds a tax or a tax rate takes effect as follows:
(1) An ordinance adopted after December 31 of the immediately preceding year and before September 1 of the current year takes effect on October 1 of the current year.
(2) An ordinance adopted after August 31 and before November 1 of the current year takes effect on January 1 of the following year.
(3) An ordinance adopted after October 31 of the current year and before January 1 of the following year takes effect on October 1 of the following year.
(c) An ordinance that grants, increases, decreases, rescinds, or changes a credit against the property tax liability of a taxpayer takes effect as follows:
(1) An ordinance adopted after December 31 of the immediately preceding year and before November 2 of the current year takes effect on January 1 of, and applies to property taxes first due and payable in, the year immediately following the year in which the ordinance is adopted.
(2) An ordinance adopted after November 1 of the current year and before January 1 of the immediately succeeding year takes effect on January 1 of, and applies to property taxes first due and payable in, the year that follows the current year by two (2) years.
(d) An ordinance that grants, increases, decreases, rescinds, or changes a distribution or allocation of taxes takes effect as follows:
(1) An ordinance adopted after December 31 of the immediately preceding year and before November 2 of the current year takes effect January 1 of the year immediately following the year in which the ordinance is adopted.
(2) An ordinance adopted after November 1 of the current year and before January 1 of the immediately succeeding year takes effect January 1 of the year that follows the current year by two (2) years.
(e) An ordinance not described in subsections (b) through (d) takes effect as provided under IC 36 for other ordinances of the governmental entity adopting the ordinance.
As added by P.L.243-2015, SEC.10. Amended by P.L.247-2017, SEC.9.
