2019 Indiana Code
Title 6. Taxation
Article 3.6. Local Income Taxes
Chapter 7. Special Purpose Rates
6-3.6-7-8. Elkhart County; additional rate for jail and other criminal justice facilities; use of additional revenue; balance transfer to county highway fund
Sec. 8. (a) This section applies to Elkhart County.
(b) The county fiscal body may impose a tax on the adjusted gross income of local taxpayers at a tax rate that does not exceed the lesser of the following:
(1) Twenty-five hundredths percent (0.25%).
(2) The rate necessary to carry out the purposes described in subsection (c).
(c) Revenue raised from a tax under this section may be used only for the following purposes:
(1) To finance, construct, acquire, improve, renovate, or equip:
(A) jail facilities;
(B) juvenile court, detention, and probation facilities;
(C) other criminal justice facilities; and
(D) related buildings and parking facilities;
located in the county, including costs related to the demolition of existing buildings and the acquisition of land.
(2) To repay bonds issued or leases entered into for the purposes described in subdivision (1).
(3) To operate and maintain jail facilities described in subdivision (1)(A) after the purposes described in subdivision (1) are completed and any bonds issued or leases entered into under subdivision (2) are fully paid.
(d) The term of the bonds issued (including any refunding bonds) or a lease entered into under this section may not exceed twenty (20) years.
(e) Money accumulated from a tax under this section that remains after the tax imposed by this section is terminated shall be transferred to the county highway fund to be used for construction, resurfacing, restoration, and rehabilitation of county highways, roads, and bridges.
As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.59.
