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2024 Indiana Code
Title 6. Taxation
Article 3.6. Local Income Taxes
Chapter 6. Expenditure Rate
6-3.6-6-2.7. Tax Rate for Correctional and Rehabilitation Facilities; Adoption of Ordinance by County Fiscal Body; Distribution of Revenue; Use of Tax Revenue for Operating Expenses

Universal Citation:
IN Code § 6-3.6-6-2.7 (2024)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.
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Sec. 2.7. (a) A county fiscal body may adopt an ordinance to impose a tax rate for correctional facilities and rehabilitation facilities in the county. The tax rate must be in increments of:

(1) in the case of a county with bonds or lease agreements outstanding on July 1, 2023, for which a pledge of tax revenue from revenue received under a tax rate imposed under this section is made, one-hundredth of one percent (0.01%) and may not exceed three-tenths of one percent (0.3%); and

(2) in the case of a county with no bonds or lease agreements outstanding on July 1, 2023, for which a pledge of tax revenue from revenue received under a tax rate imposed under this section is made, one-hundredth of one percent (0.01%) and may not exceed two-tenths of one percent (0.2%).

(b) The tax rate imposed under this section may not be in effect for more than:

(1) twenty-two (22) years, in the case of a tax rate imposed in an ordinance adopted before January 1, 2019; or

(2) twenty-five (25) years, in the case of a tax rate imposed in an ordinance adopted on or after January 1, 2019.

(c) The revenue generated by a tax rate imposed under this section must be distributed directly to the county before the remainder of the expenditure rate revenue is distributed. The revenue shall be maintained in a separate dedicated county fund and used by the county only for paying for correctional facilities and rehabilitation facilities in the county.

(d) If a county fiscal body imposes a tax rate:

(1) under subsection (a)(1) or (a)(2) in an increment that does not exceed two-tenths of one percent (0.2%), one hundred percent (100%) of the revenue collected from the total tax rate; or

(2) under subsection (a)(1) in an increment that exceeds two-tenths of one percent (0.2%):

(A) one hundred percent (100%) of the revenue collected from that portion of the total tax rate that does not exceed an increment of two-tenths of one percent (0.2%); and

(B) no revenue collected from that portion of the total tax rate that exceeds an increment of two-tenths of one percent (0.2%);

may be used for operating expenses for correctional facilities and rehabilitation facilities in the county.

As added by P.L.184-2018, SEC.2. Amended by P.L.257-2019, SEC.70; P.L.137-2022, SEC.53; P.L.236-2023, SEC.79; P.L.137-2024, SEC.8.

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