2023 Indiana Code
Title 6. Taxation
Article 3.6. Local Income Taxes
Chapter 3. Adopting Body; Adoption Procedures; Effective Date of Ordinances
6-3.6-3-7. Local Income Tax Council; Procedures for Proposal of an Ordinance; Notice and Public Hearing; Notice to Affected Local Taxing Units
Sec. 7. (a) This section applies to a county in which the county adopting body is a local income tax council.
(b) Before a member of the local income tax council may propose an ordinance under section 8 of this chapter, or vote on a proposed ordinance (including a proposed ordinance under section 8(e) of this chapter that is being considered by the local income tax council as a whole as required under section 9.5 of this chapter (before its expiration)), the member must hold a public hearing on the proposed ordinance and provide the public with notice of the time and place where the public hearing will be held.
(c) The notice required by subsection (b) must be given in accordance with IC 5-3-1 and include the proposed ordinance or resolution to propose an ordinance.
(d) In addition to the notice required by subsection (b), the adopting body shall also provide a copy of the notice to all taxing units in the county at least ten (10) days before the public hearing.
(e) If a county adopting body makes any fiscal decision that has a financial impact to an underlying local taxing unit, the decision must be made, and notice must be given to the affected local taxing unit, by August 1 of a year. If a county adopting body passes an ordinance changing the allocation of local income tax revenue to a local taxing unit, the county adopting body must provide direct notice, in addition to the public notice described in subsection (b), to the affected local taxing unit within fifteen (15) days of the passage of the ordinance. The county adopting body must provide confirmation to the department of state revenue and the department of local government finance that direct notice was provided to the affected local taxing units within fifteen (15) days of the passage of the ordinance.
As added by P.L.243-2015, SEC.10. Amended by P.L.247-2017, SEC.10; P.L.154-2020, SEC.31; P.L.236-2023, SEC.77.
