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2021 Indiana Code
Title 6. Taxation
Article 3.6. Local Income Taxes
Chapter 5. Property Tax Relief Rates
6-3.6-5-3. Adoption of Ordinance; Imposition of Tax; Findings and Determination of Need for the Tax Revenue
Universal Citation: IN Code § 6-3.6-5-3 (2021)
Sec. 3. To impose a tax under this chapter, the adopting body must adopt an ordinance finding and determining that revenues from the tax are needed for the purposes described in section 6 of this chapter.
As added by P.L.243-2015, SEC.10.
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