First Regular Session 117th General Assembly (2011)
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SENATE ENROLLED ACT No. 62
AN ACT to amend the Indiana Code concerning taxation.
Be it enacted by the General Assembly of the State of Indiana:
SOURCE: IC 6-3.5-1.1-2; (11)SE0062.1.1. -->
SECTION 1. IC 6-3.5-1.1-2, AS AMENDED BY P.L.224-2007,
SECTION 54, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 2. (a) The county council of any county in
which the county option income tax will not be in effect on October
December 1 of a year under an ordinance adopted during a previous
calendar year may impose the county adjusted gross income tax on the
adjusted gross income of county taxpayers of its county. effective July
1 of that year.
(b) Except as provided in section 2.3, 2.5, 2.6, 2.7, 2.8, 2.9, 3.3, 3.5,
3.6, 24, 25, or 26 of this chapter, the county adjusted gross income tax
may be imposed at a rate of one-half of one percent (0.5%),
three-fourths of one percent (0.75%), or one percent (1%) on the
adjusted gross income of resident county taxpayers of the county. Any
county imposing the county adjusted gross income tax must impose the
tax on the nonresident county taxpayers at a rate of one-fourth of one
percent (0.25%) on their adjusted gross income. If the county council
elects to decrease the county adjusted gross income tax, the county
council may decrease the county adjusted gross income tax rate in
increments of one-tenth of one percent (0.1%).
(c) To impose the county adjusted gross income tax, the county
council must after March 31 but before August 1 of a year, adopt an
ordinance. The ordinance must substantially state the following:
"The ________ County Council imposes the county adjusted
gross income tax on the county taxpayers of ________ County.
The county adjusted gross income tax is imposed at a rate of
_____ percent (_____%) on the resident county taxpayers of the
county and one-fourth of one percent (0.25%) on the nonresident
county taxpayers of the county.". This tax takes effect October 1
of this year.".
(d) Any ordinance adopted under this section takes effect October
1 of the year the ordinance is adopted.
(e) (d) The auditor of a county shall record all votes taken on
ordinances presented for a vote under the authority of this section and
immediately send a certified copy of the results to the department by
certified mail.
(f) (e) If the county adjusted gross income tax had previously been
adopted by a county under IC 6-3.5-1 (before its repeal on March 15,
1983) and that tax was in effect at the time of the enactment of this
chapter, then the county adjusted gross income tax continues in that
county at the rates in effect at the time of enactment until the rates are
modified or the tax is rescinded in the manner prescribed by this
chapter. If a county's adjusted gross income tax is continued under this
subsection, then the tax shall be treated as if it had been imposed under
this chapter and is subject to rescission or reduction as authorized in
this chapter.
SOURCE: IC 6-3.5-1.1-2.3; (11)SE0062.1.2. -->
SECTION 2. IC 6-3.5-1.1-2.3, AS AMENDED BY P.L.224-2007,
SECTION 55, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 2.3. (a) This section applies to Jasper County.
(b) The county council may, by ordinance, determine that additional
county adjusted gross income tax revenue is needed in the county to:
(1) 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; and
(2) repay bonds issued or leases entered into for the purposes
described in subdivision (1).
(c) The county council may, by ordinance, determine that additional
county adjusted gross income tax revenue is needed in the county to
operate or maintain any of the facilities described in subsection
(b)(1)(A) through (b)(1)(D) that are located in the county. The county
council may make a determination under both this subsection and
subsection (b).
(d) In addition to the rates permitted by section 2 of this chapter, the
county council may impose the county adjusted gross income tax at a
rate of:
(1) fifteen-hundredths percent (0.15%);
(2) two-tenths percent (0.2%); or
(3) twenty-five hundredths percent (0.25%);
on the adjusted gross income of county taxpayers if the county council
makes a finding and determination set forth in subsection (b) or (c).
(e) If the county council imposes the tax under this section to pay
for the purposes described in both subsections (b) and (c), when:
(1) the financing, construction, acquisition, improvement,
renovation, and equipping described in subsection (b) are
completed; and
(2) all bonds issued or leases entered into to finance the
construction, acquisition, improvement, renovation, and
equipping described in subsection (b) are fully paid;
the county council shall, subject to subsection (d), establish a tax rate
under this section by ordinance such that the revenue from the tax does
not exceed the costs of operating and maintaining the jail facilities
described in subsection (b)(1)(A). The tax rate may not be imposed at
a rate greater than is necessary to carry out the purposes described in
subsections (b) and (c), as applicable.
(f) An ordinance adopted under this section before August 1 in a
year applies to the imposition of county income taxes after September
30 in that year. An ordinance adopted under this section after July 31
of a year initially applies to the imposition of county option income
taxes after September 30 of the immediately following year.
(g) (f) The tax imposed under this section may be imposed only
until the latest of the following:
(1) The date on which the financing, construction, acquisition,
improvement, renovation, and equipping described in subsection
(b) are completed.
(2) The date on which the last of any bonds issued or leases
entered into to finance the construction, acquisition,
improvement, renovation, and equipping described in subsection
(b) are fully paid.
(3) The date on which an ordinance adopted under subsection (c)
is rescinded.
(h) (g) The term of the bonds issued (including any refunding
bonds) or a lease entered into under subsection (b)(2) may not exceed
twenty (20) years.
(i) (h) The county treasurer shall establish a criminal justice
facilities revenue fund to be used only for purposes described in this
section. County adjusted gross income tax revenues derived from the
tax rate imposed under this section shall be deposited in the criminal
justice facilities revenue fund before making a certified distribution
under section 11 of this chapter.
(j) (i) County adjusted gross income tax revenues derived from the
tax rate imposed under this section:
(1) may be used only for the purposes described in this section;
(2) may not be considered by the department of local government
finance in determining the county's maximum permissible
property tax levy limit under IC 6-1.1-18.5; and
(3) may be pledged to the repayment of bonds issued or leases
entered into for any or all the purposes described in subsection
(b).
(k) (j) Notwithstanding any other law, money remaining in the
criminal justice facilities revenue fund established under subsection
(i)
(h) after the tax imposed by this section is terminated under subsection
(g) (f) shall be transferred to the county highway fund to be used for
construction, resurfacing, restoration, and rehabilitation of county
highways, roads, and bridges.
SOURCE: IC 6-3.5-1.1-3; (11)SE0062.1.3. -->
SECTION 3. IC 6-3.5-1.1-3, AS AMENDED BY P.L.224-2007,
SECTION 57, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 3. (a) The county council may increase the
county adjusted gross income tax rate imposed upon the resident
county taxpayers of the county. To increase the rate, the county council
must after March 31 but before August 1 of a year, adopt an ordinance.
The ordinance must substantially state the following:
"The ________ County Council increases the county adjusted
gross income tax rate imposed upon the resident county taxpayers
of the county from ________ percent (___%) to _______ percent
(___%).". This tax rate increase takes effect October 1 of this
year.".
(b) Any ordinance adopted under this section takes effect October
1 of the year the ordinance is adopted.
(c) (b) The auditor of a county shall record all votes taken on
ordinances presented for a vote under the authority of this section and
immediately send a certified copy of the results to the department by
certified mail.
SOURCE: IC 6-3.5-1.1-3.1; (11)SE0062.1.4. -->
SECTION 4. IC 6-3.5-1.1-3.1, AS AMENDED BY P.L.224-2007,
SECTION 58, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 3.1. (a) The county council may decrease the
county adjusted gross income tax rate imposed upon the resident
county taxpayers of the county. To decrease the rate, the county council
must after March 31 but before August 1 of a year, adopt an ordinance.
The ordinance must substantially state the following:
"The ________ County Council decreases the county adjusted
gross income tax rate imposed upon the resident county taxpayers
of the county from _____ percent (___%) to _____ percent
(___%).". This tax rate decrease takes effect October 1 of this
year.".
(b) A county council may not decrease the county adjusted gross
income tax rate if the county or any commission, board, department, or
authority that is authorized by statute to pledge the county adjusted
gross income tax has pledged the county adjusted gross income tax for
any purpose permitted by IC 5-1-14 or any other statute.
(c) Any ordinance adopted under this section takes effect October
1 of the year the ordinance is adopted.
(d) (c) The auditor of a county shall record all votes taken on
ordinances presented for a vote under the authority of this section and
immediately send a certified copy of the results to the department by
certified mail.
(e) (d) Notwithstanding IC 6-3.5-7, and except as provided in
subsection (f), (e), a county council that decreases the county adjusted
gross income tax rate in a year may not in the same year adopt or
increase the county economic development income tax under
IC 6-3.5-7.
(f) (e) This subsection applies only to a county having a population
of more than one hundred ten thousand (110,000) but less than one
hundred fifteen thousand (115,000). The county council may adopt or
increase the county economic development income tax rate under
IC 6-3.5-7 in the same year that the county council decreases the
county adjusted gross income tax rate if the county economic
development income tax rate plus the county adjusted gross income tax
rate in effect after the county council decreases the county adjusted
gross income tax rate is less than the county adjusted gross income tax
rate in effect before the adoption of an ordinance under this section
decreasing the rate of the county adjusted gross income tax.
SOURCE: IC 6-3.5-1.1-4; (11)SE0062.1.5. -->
SECTION 5. IC 6-3.5-1.1-4, AS AMENDED BY P.L.224-2007,
SECTION 60, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 4. (a) The county adjusted gross income tax
imposed by a county council under this chapter remains in effect until
rescinded.
(b) Except as provided in subsection
(e), (d), the county council may
rescind the county adjusted gross income tax by adopting an ordinance
to rescind the tax. after March 31 but before August 1 of a year.
(c) Any ordinance adopted under this section takes effect October
1 of the year the ordinance is adopted.
(d) (c) The auditor of a county shall record all votes taken on
ordinances presented for a vote under the authority of this section and
immediately send a certified copy of the results to the department by
certified mail.
(e) (d) A county council may not rescind the county adjusted gross
income tax or take any action that would result in a civil taxing unit in
the county having a smaller certified share than the certified share to
which the civil taxing unit was entitled when the civil taxing unit
pledged county adjusted gross income tax if the civil taxing unit or any
commission, board, department, or authority that is authorized by
statute to pledge county adjusted gross income tax has pledged county
adjusted gross income tax for any purpose permitted by IC 5-1-14 or
any other statute. The prohibition in this section does not apply if the
civil taxing unit pledges legally available revenues to fully replace the
civil taxing unit's certified share that has been pledged.
SOURCE: IC 6-3.5-1.1-10; (11)SE0062.1.6. -->
SECTION 6. IC 6-3.5-1.1-10, AS AMENDED BY P.L.224-2007,
SECTION 62, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 10. (a) Except as provided in subsection (b),
one-half (1/2) of each adopting county's certified distribution for a
calendar year shall be distributed from its account established under
section 8 of this chapter to the appropriate county treasurer on May 1
and the other one-half (1/2) on November 1 of that calendar year.
(b) This subsection applies to a county having a population of more
than one hundred forty-five thousand (145,000) but less than one
hundred forty-eight thousand (148,000),
if an ordinance imposing the
tax is adopted before July 1 of a year. Notwithstanding section
9 of
this chapter the initial certified distribution certified for a county under
section 9 of this chapter shall be distributed to the county treasurer
from the account established for the county under section 8 of this
chapter according to the following schedule during the eighteen (18)
month period beginning on July 1 of the year in which the county
initially adopts an ordinance under section 2 of this chapter:
(1) One-fourth (1/4) on October 1 of the calendar year in which
the ordinance was adopted.
(2) One-fourth (1/4) on January 1 of the calendar year following
the year in which the ordinance was adopted.
(3) One-fourth (1/4) on May 1 of the calendar year following the
year in which the ordinance was adopted.
(4) One-fourth (1/4) on November 1 of the calendar year
following the year in which the ordinance was adopted.
Notwithstanding section 11 of this chapter, the part of the certified
distribution received under subdivision (1) that would otherwise be
allocated to a civil taxing unit or school corporation as property tax
replacement credits under section 11 of this chapter shall be set aside
and treated for the calendar year when received by the civil taxing unit
or school corporation as a levy excess subject to IC 6-1.1-18.5-17 or
IC 20-44-3. Certified distributions made to the county treasurer for
calendar years following the eighteen (18) month period described in
this subsection shall be made as provided in subsection (a).
(c) Except for:
(1) revenue that must be used to pay the costs of:
(A) financing, constructing, acquiring, improving, renovating,
equipping, operating, or maintaining facilities and buildings;
(B) debt service on bonds; or
(C) lease rentals;
under section 2.3 of this chapter;
(2) revenue that must be used to pay the costs of operating a jail
and juvenile detention center under section
2.5(d) 2.5 of this
chapter;
(3) revenue that must be used to pay the costs of:
(A) financing, constructing, acquiring, improving, renovating,
equipping, operating, or maintaining facilities and buildings;
(B) debt service on bonds; or
(C) lease rentals;
under section 2.8 of this chapter;
(4) revenue that must be used to pay the costs of construction,
improvement, renovation, or remodeling of a jail and related
buildings and parking structures under section 2.7, 2.9, or 3.3 of
this chapter;
(5) revenue that must be used to pay the costs of operating and
maintaining a jail and justice center under section 3.5(d) of this
chapter;
(6) revenue that must be used to pay the costs of constructing,
acquiring, improving, renovating, or equipping a county
courthouse under section 3.6 of this chapter;
(7) revenue under section 2.6 of this chapter; or
(8) revenue attributable to a tax rate under section 24, 25, or 26 of
this chapter;
distributions made to a county treasurer under subsections (a) and (b)
shall be treated as though they were property taxes that were due and
payable during that same calendar year. Except as provided by
subsection (b) and sections 24, 25, and 26 of this chapter, the certified
distribution shall be distributed and used by the taxing units and school
corporations as provided in sections 11 through 15 of this chapter.
(d) All distributions from an account established under section 8 of
this chapter shall be made by warrants issued by the auditor of the state
to the treasurer of the state ordering the appropriate payments.
SOURCE: IC 6-3.5-1.1-11; (11)SE0062.1.7. -->
SECTION 7. IC 6-3.5-1.1-11, AS AMENDED BY P.L.224-2007,
SECTION 63, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 11. (a) Except for:
(1) revenue that must be used to pay the costs of:
(A) financing, constructing, acquiring, improving, renovating,
equipping, operating, or maintaining facilities and buildings;
(B) debt service on bonds; or
(C) lease rentals;
under section 2.3 of this chapter;
(2) revenue that must be used to pay the costs of operating a jail
and juvenile detention center under section
2.5(d) 2.5 of this
chapter;
(3) revenue that must be used to pay the costs of:
(A) financing, constructing, acquiring, improving, renovating,
equipping, operating, or maintaining facilities and buildings;
(B) debt service on bonds; or
(C) lease rentals;
under section 2.8 of this chapter;
(4) revenue that must be used to pay the costs of construction,
improvement, renovation, or remodeling of a jail and related
buildings and parking structures under section 2.7, 2.9, or 3.3 of
this chapter;
(5) revenue that must be used to pay the costs of operating and
maintaining a jail and justice center under section 3.5(d) of this
chapter;
(6) revenue that must be used to pay the costs of constructing,
acquiring, improving, renovating, or equipping a county
courthouse under section 3.6 of this chapter; or
(7) revenue attributable to a tax rate under section 24, 25, or 26 of
this chapter;
the certified distribution received by a county treasurer shall, in the
manner prescribed in this section, be allocated, distributed, and used
by the civil taxing units and school corporations of the county as
certified shares and property tax replacement credits.
(b) Before August 10 of each calendar year, each county auditor
shall determine the part of the certified distribution for the next
succeeding calendar year that will be allocated as property tax
replacement credits and the part that will be allocated as certified
shares. The percentage of a certified distribution that will be allocated
as property tax replacement credits or as certified shares depends upon
the county adjusted gross income tax rate for resident county taxpayers
in effect on August December 1 of the calendar year that precedes the
year in which the certified distribution will be received by two (2)
years. The percentages are set forth in the following table:
PROPERTY
COUNTY
TAX
ADJUSTED GROSS
REPLACEMENT
CERTIFIED
INCOME TAX RATE
CREDITS
SHARES
0.5%
50%
50%
0.75%
33 1/3%
66 2/3%
1%
25%
75%
(c) The part of a certified distribution that constitutes property tax
replacement credits shall be distributed as provided under sections 12,
13, and 14 of this chapter.
(d) The part of a certified distribution that constitutes certified
shares shall be distributed as provided by section 15 of this chapter.
SOURCE: IC 6-3.5-1.1-21; (11)SE0062.1.8. -->
SECTION 8. IC 6-3.5-1.1-21, AS AMENDED BY
P.L.182-2009(ss), SECTION 213, IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 21. Before October
November 2 of each year, the budget agency shall submit a report to
each county auditor indicating the balance in the county's adjusted
gross income tax account as of the cutoff date specified by the budget
agency.
SOURCE: IC 6-3.5-1.1-21.1; (11)SE0062.1.9. -->
SECTION 9. IC 6-3.5-1.1-21.1, AS AMENDED BY
P.L.182-2009(ss), SECTION 214, IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 21.1. (a) If the
budget agency determines that a sufficient balance exists in a county
account in excess of the amount necessary, when added to other money
that will be deposited in the account after the date of the determination,
to make certified distributions to the county in the ensuing year, the
budget agency shall make a supplemental distribution to a county from
the county's adjusted gross income tax account.
(b) A supplemental distribution described in subsection (a) must be:
(1) made in January of the ensuing calendar year; and
(2) allocated and, subject to subsection (d), used in the same
manner as certified distributions.
(c) A determination under this section must be made before
October
November 2.
(d) This subsection applies to that part of a distribution made under
this section that is allocated and available for use in the same manner
as certified shares. The civil taxing unit receiving the money shall
deposit the money in the civil taxing unit's rainy day fund established
under IC 36-1-8-5.1.
SOURCE: IC 6-3.5-1.1-24; (11)SE0062.1.10. -->
SECTION 10. IC 6-3.5-1.1-24, AS AMENDED BY P.L.146-2008,
SECTION 331, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 24. (a) In a county in which the
county adjusted gross income tax is in effect, the county council may
before August 1 of a year, adopt an ordinance to impose or increase (as
applicable) a tax rate under this section.
(b) In a county in which neither the county adjusted gross income
tax nor the county option income tax is in effect, the county council
may
before August 1 of a year, adopt an ordinance to impose a tax rate
under this section.
(c)
An ordinance adopted under this section takes effect October 1
of the year in which the ordinance is adopted. If a county council
adopts an ordinance to impose or increase a tax rate under this section,
the county auditor shall send a certified copy of the ordinance to the
department and the department of local government finance by
certified mail.
(d) A tax rate under this section is in addition to any other tax rates
imposed under this chapter and does not affect the purposes for which
other tax revenue under this chapter may be used.
(e) The following apply only in the year in which a county council
first imposes a tax rate under this section.
(1) The county council shall, in the ordinance imposing the tax
rate, specify the tax rate for each of the following two (2) years.
(2) The tax rate that must be imposed in the county
from October
1 of the year in which the tax rate is imposed through September
30 of the following year in the first year is equal to the result of:
(A) the tax rate determined for the county under
IC 6-3.5-1.5-1(a) in the year in which the tax rate is increased;
multiplied by
(B) two (2).
(3) The tax rate that must be imposed in the county
from October
1 of the following year through September 30 of the year after the
following year in the second year is the tax rate determined for
the county under IC 6-3.5-1.5-1(b). The tax rate under this
subdivision continues in effect in later years unless the tax rate is
increased under this section.
(4) The levy limitations in IC 6-1.1-18.5-3(g), IC 6-1.1-18.5-3(h),
IC 12-19-7-4(b) (before its repeal), IC 12-19-7.5-6(b) (before its
repeal), and IC 12-29-2-2(c) apply to property taxes first due and
payable in the ensuing calendar year and to property taxes first
due and payable in the calendar year after the ensuing calendar
year.
(f) The following apply only in a year in which a county council
increases a tax rate under this section:
(1) The county council shall, in the ordinance increasing the tax
rate, specify the tax rate for the following year.
(2) The tax rate that must be imposed in the county
from October
1 of the year in which the tax rate is increased through September
30 of the following year is equal to the result of:
(A) the tax rate determined for the county under
IC 6-3.5-1.5-1(a) in that year; plus
(B) the tax rate currently in effect in the county under this
section.
The tax rate under this subdivision continues in effect in later
years unless the tax rate is increased under this section.
(3) The levy limitations in IC 6-1.1-18.5-3(g), IC 6-1.1-18.5-3(h),
IC 12-19-7-4(b) (before its repeal), IC 12-19-7.5-6(b) (before its
repeal), and IC 12-29-2-2(c) apply to property taxes first due and
payable in the ensuing calendar year.
(g) The department of local government finance shall determine the
following property tax replacement distribution amounts:
STEP ONE: Determine the sum of the amounts determined under
STEP ONE through STEP FOUR of IC 6-3.5-1.5-1(a) for the
county in the preceding year.
STEP TWO: For distribution to each civil taxing unit that in the
year had a maximum permissible property tax levy limited under
IC 6-1.1-18.5-3(g), determine the result of:
(1) the quotient of:
(A) the part of the amount determined under STEP ONE of
IC 6-3.5-1.5-1(a) in the preceding year that was attributable
to the civil taxing unit; divided by
(B) the STEP ONE amount; multiplied by
(2) the tax revenue received by the county treasurer under this
section.
STEP THREE: For distributions in 2009 and thereafter, the result
of this STEP is zero (0). For distribution to the county for deposit
in the county family and children's fund before 2009, determine
the result of:
(1) the quotient of:
(A) the amount determined under STEP TWO of
IC 6-3.5-1.5-1(a) in the preceding year; divided by
(B) the STEP ONE amount; multiplied by
(2) the tax revenue received by the county treasurer under this
section.
STEP FOUR: For distributions in 2009 and thereafter, the result
of this STEP is zero (0). For distribution to the county for deposit
in the county children's psychiatric residential treatment services
fund before 2009, determine the result of:
(1) the quotient of:
(A) the amount determined under STEP THREE of
IC 6-3.5-1.5-1(a) in the preceding year; divided by
(B) the STEP ONE amount; multiplied by
(2) the tax revenue received by the county treasurer under this
section.
STEP FIVE: For distribution to the county for community mental
health center purposes, determine the result of:
(1) the quotient of:
(A) the amount determined under STEP FOUR of
IC 6-3.5-1.5-1(a) in the preceding year; divided by
(B) the STEP ONE amount; multiplied by
(2) the tax revenue received by the county treasurer under this
section.
Except as provided in subsection (m), the county treasurer shall
distribute the portion of the certified distribution that is attributable to
a tax rate under this section as specified in this section. The county
treasurer shall make the distributions under this subsection at the same
time that distributions are made to civil taxing units under section 15
of this chapter.
(h) Notwithstanding sections 3.1 and 4 of this chapter, a county
council may not decrease or rescind a tax rate imposed under this
chapter.
(i) The tax rate under this section shall not be considered for
purposes of computing:
(1) the maximum income tax rate that may be imposed in a county
under section 2 of this chapter or any other provision of this
chapter; or
(2) the maximum permissible property tax levy under STEP
EIGHT of IC 6-1.1-18.5-3(b).
(j) The tax levy under this section shall not be considered for
purposes of
computing the total county tax levy under
IC 6-1.1-21-2(g)(3), IC 6-1.1-21-2(g)(4), or IC 6-1.1-21-2(g)(5) (before
the repeal of those provisions) or for purposes of the credit under
IC 6-1.1-20.6.
(k) A distribution under this section shall be treated as a part of the
receiving civil taxing unit's property tax levy for that year for purposes
of fixing the budget of the civil taxing unit and for determining the
distribution of taxes that are distributed on the basis of property tax
levies.
(l) If a county council imposes a tax rate under this section, the
portion of county adjusted gross income tax revenue dedicated to
property tax replacement credits under section 11 of this chapter may
not be decreased.
(m) In the year following the year in a which a county first imposes
a tax rate under this section, one-half (1/2) of the tax revenue that is
attributable to the tax rate under this section must be deposited in the
county stabilization fund established under subsection (o).
(n) A pledge of county adjusted gross income taxes does not apply
to revenue attributable to a tax rate under this section.
(o) A county stabilization fund is established in each county that
imposes a tax rate under this section. The county stabilization fund
shall be administered by the county auditor. If for a year the certified
distributions attributable to a tax rate under this section exceed the
amount calculated under STEP ONE through STEP FOUR of
IC 6-3.5-1.5-1(a) that is used by the department of local government
finance and the department of state revenue to determine the tax rate
under this section, the excess shall be deposited in the county
stabilization fund. Money shall be distributed from the county
stabilization fund in a year by the county auditor to political
subdivisions entitled to a distribution of tax revenue attributable to the
tax rate under this section if:
(1) the certified distributions attributable to a tax rate under this
section are less than the amount calculated under STEP ONE
through STEP FOUR of IC 6-3.5-1.5-1(a) that is used by the
department of local government finance and the department of
state revenue to determine the tax rate under this section for a
year; or
(2) the certified distributions attributable to a tax rate under this
section in a year are less than the certified distributions
attributable to a tax rate under this section in the preceding year.
However, subdivision (2) does not apply to the year following the first
year in which certified distributions of revenue attributable to the tax
rate under this section are distributed to the county.
(p) Notwithstanding any other provision, a tax rate imposed under
this section may not exceed one percent (1%).
(q) A county council must each year hold at least one (1) public
meeting at which the county council discusses whether the tax rate
under this section should be imposed or increased.
(r) The department of local government finance and the department
of state revenue may take any actions necessary to carry out the
purposes of this section.
SOURCE: IC 6-3.5-6-2; (11)SE0062.1.11. -->
SECTION 11. IC 6-3.5-6-2 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 2. (a) A county
income tax council is established for each county in Indiana. The
membership of each county's county income tax council consists of the
fiscal body of the county and the fiscal body of each city or town that
lies either partially or entirely within that county.
(b) Using procedures described in this chapter, a county income tax
council may adopt ordinances to:
(1) impose the county option income tax in its county;
(2) subject to section 12 of this chapter, rescind the county option
income tax in its county;
(3) increase the county option income tax rate for the county;
(4) freeze the county option income tax rate for its county;
(5) increase the homestead credit in its county; or
(6) subject to section 12.5 of this chapter, decrease the county
option income tax rate for the county.
(c) An ordinance adopted in a particular year under this chapter to
impose or rescind the county option income tax or to increase its tax
rate is effective July 1 of that year.
SOURCE: IC 6-3.5-6-8; (11)SE0062.1.12. -->
SECTION 12. IC 6-3.5-6-8, AS AMENDED BY P.L.224-2007,
SECTION 70, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 8. (a) The county income tax council of any
county in which the county adjusted gross income tax will not be in
effect on
October December 1 of a year under an ordinance adopted
during a previous calendar year may impose the county option income
tax on the adjusted gross income of county taxpayers of its county.
effective October 1 of that same year.
(b) Except as provided in sections 30, 31, and 32 of this chapter, the
county option income tax may initially be imposed at a rate of
two-tenths of one percent (0.2%) on the resident county taxpayers of
the county and at a rate of five-hundredths of one percent (0.05%) for
all other county taxpayers.
(c) To impose the county option income tax, a county income tax
council must
after March 31 but before August 1 of the year, pass an
ordinance. The ordinance must substantially state the following:
"The _____________ County Income Tax Council imposes the
county option income tax on the county taxpayers of
_____________ County. The county option income tax is
imposed at a rate of two-tenths of one percent (0.2%) on the
resident county taxpayers of the county and at a rate of
five-hundredths of one percent (0.05%) on all other county
taxpayers.". This tax takes effect October 1 of this year.".
(d) Except as provided in sections 30, 31, and 32 of this chapter, if
the county option income tax is imposed on the county taxpayers of a
county, then the county option income tax rate that is in effect for
resident county taxpayers of that county increases by one-tenth of one
percent (0.1%) on each succeeding October 1 until the rate equals
six-tenths of one percent (0.6%).
(e) The county option income tax rate in effect for the county
taxpayers of a county who are not resident county taxpayers of that
county is at all times one-fourth (1/4) of the tax rate imposed upon
resident county taxpayers.
(f) The auditor of a county shall record all votes taken on ordinances
presented for a vote under this section and immediately send a certified
copy of the results to the department by certified mail.
SOURCE: IC 6-3.5-6-9; (11)SE0062.1.13. -->
SECTION 13. IC 6-3.5-6-9, AS AMENDED BY P.L.224-2007,
SECTION 71, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 9. (a) If on March 31 of a calendar year the
county option income tax rate in effect for resident county taxpayers
equals six tenths of one percent (0.6%), excluding a tax rate imposed
under section 30, 31, or 32 of this chapter, the county income tax
council of that county may after March 31 and before August 1 of that
year pass an ordinance to increase its tax rate for resident county
taxpayers. If a county income tax council passes an ordinance under
this section, its county option income tax rate for resident county
taxpayers increases by one-tenth of one percent (0.1%) in the year in
which the ordinance is adopted, as provided in section 1.5 of this
chapter, and on each succeeding October 1 until its rate reaches a
maximum of one percent (1%), excluding a tax rate imposed under
section 30, 31, or 32 of this chapter.
(b) The auditor of the county shall record any vote taken on an
ordinance proposed under the authority of this section and immediately
send a certified copy of the results to the department by certified mail.
SOURCE: IC 6-3.5-6-10; (11)SE0062.1.14. -->
SECTION 14. IC 6-3.5-6-10, AS AMENDED BY P.L.224-2007,
SECTION 72, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 10. If during a particular calendar year the
county council of a county adopts an ordinance to impose the county
adjusted gross income tax in its county on October 1 of that year and
on the same day that the county option income tax council of the
county adopts an ordinance to impose the county option income tax, in
the county on October 1 of that year, the county option income tax
takes effect in that county and the county adjusted gross income tax
shall not take effect in that county.
SOURCE: IC 6-3.5-6-11; (11)SE0062.1.15. -->
SECTION 15. IC 6-3.5-6-11, AS AMENDED BY P.L.224-2007,
SECTION 73, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 11. (a) This section does not apply to a tax
rate imposed under section 30 of this chapter.
(b) The county income tax council of any county may adopt an
ordinance to permanently freeze the county option income tax rates at
the rate in effect for its county on March 31 December 1 of a year.
(c) To freeze the county option income tax rates, a county income
tax council must after March 31 but before August 1 of a year, adopt
an ordinance. The ordinance must substantially state the following:
"The __________ County Income Tax Council permanently
freezes the county option income tax rates at the rate in effect on
March 31 December 1 of the current year.".
(d) An ordinance adopted under the authority of this section remains
in effect until rescinded. The county income tax council may rescind
such an ordinance after March 31 but before August 1 of any calendar
year. Such an ordinance shall take effect October 1 of that same
calendar year.
(e) If a county income tax council rescinds an ordinance as adopted
under this section, the county option income tax rate shall
automatically increase by one-tenth of one percent (0.01%) (0.1%)
until:
(1) the tax rate is again frozen under another ordinance adopted
under this section; or
(2) the tax rate equals six-tenths of one percent (0.6%) (if the
frozen tax rate equaled an amount less than six-tenths of one
percent (0.6%)) or one percent (1%) (if the frozen tax rate equaled
an amount in excess of six-tenths of one percent (0.6%)).
(f) The county auditor shall record any vote taken on an ordinance
proposed under the authority of this section and immediately send a
certified copy of the results to the department by certified mail.
SOURCE: IC 6-3.5-6-12; (11)SE0062.1.16. -->
SECTION 16. IC 6-3.5-6-12, AS AMENDED BY P.L.224-2007,
SECTION 74, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 12. (a) The county option income tax imposed
by a county income tax council under this chapter remains in effect
until rescinded.
(b) Subject to subsection (c), the county income tax council of a
county may rescind the county option income tax by passing an
ordinance. to rescind the tax after March 31 but before August 1 of a
year.
(c) A county income tax council may not rescind the county option
income tax or take any action that would result in a civil taxing unit in
the county having a smaller distributive share than the distributive
share to which it was entitled when it pledged county option income
tax, if the civil taxing unit or any commission, board, department, or
authority that is authorized by statute to pledge county option income
tax, has pledged county option income tax for any purpose permitted
by IC 5-1-14 or any other statute.
(d) The auditor of a county shall record all votes taken on a
proposed ordinance presented for a vote under the authority of this
section and immediately send a certified copy of the results to the
department by certified mail.
SOURCE: IC 6-3.5-6-12.5; (11)SE0062.1.17. -->
SECTION 17. IC 6-3.5-6-12.5, AS AMENDED BY P.L.224-2007,
SECTION 75, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 12.5. (a) The county income tax council may
adopt an ordinance to decrease the county option income tax rate in
effect.
(b) To decrease the county option income tax rate, the county
income tax council must adopt an ordinance.
after March 31 but before
August 1 of a year. The ordinance must substantially state the
following:
"The ______________ County Income Tax Council decreases the
county option income tax rate from __________ percent (___ %)
to __________ percent (___ %).".
This ordinance takes effect
October 1 of this year.".
(c) A county income tax council may not decrease the county option
income tax if the county or any commission, board, department, or
authority that is authorized by statute to pledge the county option
income tax has pledged the county option income tax for any purpose
permitted by IC 5-1-14 or any other statute.
(d) An ordinance adopted under this subsection takes effect October
1 of the year in which the ordinance is adopted.
(e) (d) The county auditor shall record the votes taken on an
ordinance under this subsection and shall send a certified copy of the
ordinance to the department by certified mail not more than thirty (30)
days after the ordinance is adopted.
(f) (e) Notwithstanding IC 6-3.5-7, a county income tax council that
decreases the county option income tax in a year may not in the same
year adopt or increase the county economic development income tax
under IC 6-3.5-7.
SOURCE: IC 6-3.5-6-13; (11)SE0062.1.18. -->
SECTION 18. IC 6-3.5-6-13, AS AMENDED BY P.L.146-2008,
SECTION 337, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 13. (a) A county income tax
council of a county in which the county option income tax is in effect
may adopt an ordinance to provide a homestead credit for homesteads
in its county.
(b) A county income tax council may not provide a homestead credit
percentage that exceeds the amount determined in the last STEP of the
following formula:
STEP ONE: Determine the amount of the sum of all property tax
levies for all taxing units in a county which are to be paid in the
county in 2003 as reflected by the auditor's abstract for the 2002
assessment year, adjusted, however, for any postabstract
adjustments which change the amount of the levies.
STEP TWO: Determine the amount of the county's estimated
property tax replacement under IC 6-1.1-21-3(a) (before its
repeal) for property taxes first due and payable in 2003.
STEP THREE: Subtract the STEP TWO amount from the STEP
ONE amount.
STEP FOUR: Determine the amount of the county's total county
levy (as defined in IC 6-1.1-21-2(g) before its repeal) for property
taxes first due and payable in 2003.
STEP FIVE: Subtract the STEP FOUR amount from the STEP
ONE amount.
STEP SIX: Subtract the STEP FIVE result from the STEP THREE
result.
STEP SEVEN: Divide the STEP THREE result by the STEP SIX
result.
STEP EIGHT: Multiply the STEP SEVEN result by
eight-hundredths (0.08).
STEP NINE: Round the STEP EIGHT product to the nearest
one-thousandth (0.001) and express the result as a percentage.
(c) The homestead credit percentage must be uniform for all
homesteads in a county.
(d) In the ordinance that establishes the homestead credit
percentage, a county income tax council may provide for a series of
increases or decreases to take place for each of a group of succeeding
calendar years.
(e) An ordinance may be adopted under this section after March 31
but before August 1 of a calendar year.
(f) An ordinance adopted under this section takes effect on January
1 of the next succeeding calendar year.
(g) (e) Any ordinance adopted under this section for a county is
repealed for a year if on January 1 of that year the county option
income tax is not in effect.
SOURCE: IC 6-3.5-6-14; (11)SE0062.1.19. -->
SECTION 19. IC 6-3.5-6-14, AS AMENDED BY P.L.224-2007,
SECTION 77, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 14. If for any taxable year a county taxpayer
is subject to different tax rates for the county option income tax
imposed by a particular county, the taxpayer's county option income tax
rate for that county and that taxable year is the rate determined in the
last STEP of the following STEPS:
STEP ONE: For each tax rate in effect in a year, multiply the
number of months in the taxpayer's taxable year that precede
October 1 by in which the rate is in effect. before the rate change.
STEP TWO: Multiply the number of months in the taxpayer's
taxable year that follow September 30 by the rate in effect after
the rate change.
STEP THREE: STEP TWO: Divide the sum of the amounts
determined under STEPS STEP ONE and TWO by twelve (12).
SOURCE: IC 6-3.5-6-28; (11)SE0062.1.20. -->
SECTION 20. IC 6-3.5-6-28, AS AMENDED BY P.L.182-2009(ss),
SECTION 224, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 28. (a) This section applies only
to Howard County.
(b) Maintaining low property tax rates is essential to economic
development, and the use of county option income tax revenues as
provided in this section and as needed in the county to fund the
operation and maintenance of a jail and juvenile detention center,
rather than the use of property taxes, promotes that purpose.
(c) In addition to the rates permitted by sections 8 and 9 of this
chapter, the county fiscal body may impose a county option income tax
at a rate that does not exceed twenty-five hundredths percent (0.25%)
on the adjusted gross income of resident county taxpayers. The tax rate
may be adopted in any increment of one hundredth percent (0.01%).
Before the county fiscal body may adopt a tax rate under this section,
the county fiscal body must make the finding and determination set
forth in subsection (d). Section 8(e) of this chapter applies to the
application of the additional tax rate to nonresident taxpayers.
(d) In order to impose the county option income tax as provided in
this section, the county fiscal body must adopt an ordinance:
(1) finding and determining that revenues from the county option
income tax are needed in the county to fund the operation and
maintenance of a jail, a juvenile detention center, or both; and
(2) agreeing to freeze the part of any property tax levy imposed in
the county for the operation of the jail or juvenile detention
center, or both, covered by the ordinance at the rate imposed in
the year preceding the year in which a full year of additional
county option income tax is certified for distribution to the county
under this section for the term in which an ordinance is in effect
under this section.
(e) If the county fiscal body makes a determination under subsection
(d), the county fiscal body may adopt a tax rate under subsection (c).
Subject to the limitations in subsection (c), the county fiscal body may
amend an ordinance adopted under this section to increase, decrease,
or rescind the additional tax rate imposed under this section. As soon
as practicable after the adoption of an ordinance under this section, the
county fiscal body shall send a certified copy of the ordinance to the
county auditor, the department of local government finance, and the
department of state revenue. An ordinance adopted under this section
before April 1 in a year applies to the imposition of county income
taxes after June 30 in that year. An ordinance adopted under this
section after March 31 of a year initially applies to the imposition of
county option income taxes after June 30 of the immediately following
year.
(f) The county treasurer shall establish a county jail revenue fund to
be used only for the purposes described in this section. County option
income tax revenues derived from the tax rate imposed under this
section shall be deposited in the county jail revenue fund before
making a certified distribution under section 18 of this chapter.
(g) County option income tax revenues derived from the tax rate
imposed under this section:
(1) may only be used for the purposes described in this section;
and
(2) may not be considered by the department of local government
finance in determining the county's maximum permissible
property tax levy limit under IC 6-1.1-18.5.
(h) The department of local government finance shall enforce an
agreement under subsection (d)(2).
(i) The budget agency shall adjust the certified distribution of a
county to provide for an increased distribution of taxes in the
immediately following calendar year after the county adopts an
increased tax rate under this section and in each calendar year
thereafter. The budget agency shall provide for a full transition to
certification of distributions as provided in section 17(a)(1) through
17(a)(2) of this chapter in the manner provided in section 17(c) of this
chapter.
(j) The department shall separately designate a tax rate imposed
under this section in any tax form as the Howard County jail operating
and maintenance income tax.
SOURCE: IC 6-3.5-6-29; (11)SE0062.1.21. -->
SECTION 21. IC 6-3.5-6-29, AS AMENDED BY P.L.182-2009(ss),
SECTION 225, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 29. (a) This section applies only
to Scott County. Scott County is a county in which:
(1) maintaining low property tax rates is essential to economic
development; and
(2) the use of additional county option income tax revenues as
provided in this section, rather than the use of property taxes, to
fund:
(A) the financing, construction, acquisition, improvement,
renovation, equipping, operation, or maintenance of jail
facilities; and
(B) the repayment of bonds issued or leases entered into for
the purposes described in clause (A), except operation or
maintenance;
promotes the purpose of maintaining low property tax rates.
(b) The county fiscal body may impose the county option income tax
on the adjusted gross income of resident county taxpayers at a rate, in
addition to the rates permitted by sections 8 and 9 of this chapter, not
to exceed twenty-five hundredths percent (0.25%). Section 8(e) of this
chapter applies to the application of the additional rate to nonresident
taxpayers.
(c) To impose the county option income tax as provided in this
section, the county fiscal body must adopt an ordinance finding and
determining that additional revenues from the county option income tax
are needed in the county to fund:
(1) the financing, construction, acquisition, improvement,
renovation, equipping, operation, or maintenance of jail facilities;
and
(2) the repayment of bonds issued or leases entered into for the
purposes described in subdivision (1), except operation or
maintenance.
(d) If the county fiscal body makes a determination under subsection
(c), the county fiscal body may adopt an additional tax rate under
subsection (b). Subject to the limitations in subsection (b), the county
fiscal body may amend an ordinance adopted under this section to
increase, decrease, or rescind the additional tax rate imposed under this
section. As soon as practicable after the adoption of an ordinance under
this section, the county fiscal body shall send a certified copy of the
ordinance to the county auditor, the department of local government
finance, and the department. An ordinance adopted under this section
before June 1, 2006, or August 1 in a subsequent year applies to the
imposition of county income taxes after June 30 (in the case of an
ordinance adopted before June 1, 2006) or September 30 (in the case
of an ordinance adopted in 2007 or thereafter) in that year. An
ordinance adopted under this section after May 31, 2006, or July 31 of
a subsequent year initially applies to the imposition of county option
income taxes after June 30 (in the case of an ordinance adopted before
June 1, 2006) or September 30 (in the case of an ordinance adopted in
2007 or thereafter) of the immediately following year.
(e) If the county imposes an additional tax rate under this section,
the county treasurer shall establish a county jail revenue fund to be
used only for the purposes described in this section. County option
income tax revenues derived from the tax rate imposed under this
section shall be deposited in the county jail revenue fund before
making a certified distribution under section 18 of this chapter.
(f) County option income tax revenues derived from an additional
tax rate imposed under this section:
(1) may be used only for the purposes described in this section;
(2) may not be considered by the department of local government
finance in determining the county's maximum permissible
property tax levy limit under IC 6-1.1-18.5; and
(3) may be pledged for the repayment of bonds issued or leases
entered into to fund the purposes described in subsection (c)(1),
except operation or maintenance.
(g) If the county imposes an additional tax rate under this section,
the budget agency shall adjust the certified distribution of the county
to provide for an increased distribution of taxes in the immediately
following calendar year after the county adopts the increased tax rate
and in each calendar year thereafter. The budget agency shall provide
for a full transition to certification of distributions as provided in
section 17(a)(1) through 17(a)(2) of this chapter in the manner
provided in section 17(c) of this chapter.
SOURCE: IC 6-3.5-6-30; (11)SE0062.1.22. -->
SECTION 22. IC 6-3.5-6-30, AS AMENDED BY P.L.146-2008,
SECTION 341, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2009 (RETROACTIVE)]: Sec. 30. (a) In
a county in which the county option income tax is in effect, the county
income tax council may
before August 1 of a year, adopt an ordinance
to impose or increase (as applicable) a tax rate under this section.
(b) In a county in which neither the county option adjusted gross
income tax nor the county option income tax is in effect, the county
income tax council may before August 1 of a year, adopt an ordinance
to impose a tax rate under this section.
(c) An ordinance adopted under this section takes effect October 1
of the year in which the ordinance is adopted. If a county income tax
council adopts an ordinance to impose or increase a tax rate under this
section, the county auditor shall send a certified copy of the ordinance
to the department and the department of local government finance by
certified mail.
(d) A tax rate under this section is in addition to any other tax rates
imposed under this chapter and does not affect the purposes for which
other tax revenue under this chapter may be used.
(e) The following apply only in the year in which a county income
tax council first imposes a tax rate under this section:
(1) The county income tax council shall, in the ordinance
imposing the tax rate, specify the tax rate for each of the
following two (2) years.
(2) The tax rate that must be imposed in the county from October
1 of the year in which the tax rate is imposed through September
30 of the following year in the first year is equal to the result of:
(A) the tax rate determined for the county under
IC 6-3.5-1.5-1(a) in that year; multiplied by
(B) the following:
(i) In a county containing a consolidated city, one and
five-tenths (1.5).
(ii) In a county other than a county containing a consolidated
city, two (2).
(3) The tax rate that must be imposed in the county from October
1 of the following year through September 30 of the year after the
following year in the second year is the tax rate determined for
the county under IC 6-3.5-1.5-1(b). The tax rate under this
subdivision continues in effect in later years unless the tax rate is
increased under this section.
(4) The levy limitations in IC 6-1.1-18.5-3(g), IC 6-1.1-18.5-3(h),
IC 12-19-7-4(b) (before its repeal), IC 12-19-7.5-6(b) (before its
repeal), and IC 12-29-2-2(c) apply to property taxes first due and
payable in the ensuing calendar year and to property taxes first
due and payable in the calendar year after the ensuing calendar
year.
(f) The following apply only in a year in which a county income tax
council increases a tax rate under this section:
(1) The county income tax council shall, in the ordinance
increasing the tax rate, specify the tax rate for the following year.
(2) The tax rate that must be imposed in the county from October
1 of the year in which the tax rate is increased through September
30 of the following year is equal to the result of:
(A) the tax rate determined for the county under
IC 6-3.5-1.5-1(a) in the year the tax rate is increased; plus
(B) the tax rate currently in effect in the county under this
section.
The tax rate under this subdivision continues in effect in later
years unless the tax rate is increased under this section.
(3) The levy limitations in IC 6-1.1-18.5-3(g), IC 6-1.1-18.5-3(h),
IC 12-19-7-4(b) (before its repeal), IC 12-19-7.5-6(b) (before its
repeal), and IC 12-29-2-2(c) apply to property taxes first due and
payable in the ensuing calendar year.
(g) The department of local government finance shall determine the
following property tax replacement distribution amounts:
STEP ONE: Determine the sum of the amounts determined under
STEP ONE through STEP FOUR of IC 6-3.5-1.5-1(a) for the
county in the preceding year.
STEP TWO: For distribution to each civil taxing unit that in the
year had a maximum permissible property tax levy limited under
IC 6-1.1-18.5-3(g), determine the result of:
(1) the quotient of:
(A) the part of the amount determined under STEP ONE of
IC 6-3.5-1.5-1(a) in the preceding year that was attributable
to the civil taxing unit; divided by
(B) the STEP ONE amount; multiplied by
(2) the tax revenue received by the county treasurer under this
section.
STEP THREE: For distributions in 2009 and thereafter, the result
of this STEP is zero (0). For distribution to the county for deposit
in the county family and children's fund before 2009, determine
the result of:
(1) the quotient of:
(A) the amount determined under STEP TWO of
IC 6-3.5-1.5-1(a) in the preceding year; divided by
(B) the STEP ONE amount; multiplied by
(2) the tax revenue received by the county treasurer under this
section.
STEP FOUR: For distributions in 2009 and thereafter, the result
of this STEP is zero (0). For distribution to the county for deposit
in the county children's psychiatric residential treatment services
fund before 2009, determine the result of:
(1) the quotient of:
(A) the amount determined under STEP THREE of
IC 6-3.5-1.5-1(a) in the preceding year; divided by
(B) the STEP ONE amount; multiplied by
(2) the tax revenue received by the county treasurer under this
section.
STEP FIVE: For distribution to the county for community mental
health center purposes, determine the result of:
(1) the quotient of:
(A) the amount determined under STEP FOUR of
IC 6-3.5-1.5-1(a) in the preceding year; divided by
(B) the STEP ONE amount; multiplied by
(2) the tax revenue received by the county treasurer under this
section.
Except as provided in subsection (m), the county treasurer shall
distribute the portion of the certified distribution that is attributable to
a tax rate under this section as specified in this section. The county
treasurer shall make the distributions under this subsection at the same
time that distributions are made to civil taxing units under section 18
of this chapter.
(h) Notwithstanding sections 12 and 12.5 of this chapter, a county
income tax council may not decrease or rescind a tax rate imposed
under this chapter. section.
(i) The tax rate under this section shall not be considered for
purposes of computing:
(1) the maximum income tax rate that may be imposed in a county
under section 8 or 9 of this chapter or any other provision of this
chapter; or
(2) the maximum permissible property tax levy under STEP
EIGHT of IC 6-1.1-18.5-3(b).
(j) The tax levy under this section shall not be considered for
purposes of computing the total county tax levy under
IC 6-1.1-21-2(g)(3), IC 6-1.1-21-2(g)(4), or IC 6-1.1-21-2(g)(5) (before
the repeal of those provisions) or for purposes of the credit under
IC 6-1.1-20.6.
(k) A distribution under this section shall be treated as a part of the
receiving civil taxing unit's property tax levy for that year for purposes
of fixing its budget and for determining the distribution of taxes that
are distributed on the basis of property tax levies.
(l) If a county income tax council imposes a tax rate under this
section, the county option income tax rate dedicated to locally funded
homestead credits in the county may not be decreased.
(m) In the year following the year in which a county first imposes
a tax rate under this section:
(1) one-third (1/3) of the tax revenue that is attributable to the tax
rate under this section must be deposited in the county
stabilization fund established under subsection (o), in the case of
a county containing a consolidated city; and
(2) one-half (1/2) of the tax revenue that is attributable to the tax
rate under this section must be deposited in the county
stabilization fund established under subsection (o), in the case of
a county not containing a consolidated city.
(n) A pledge of county option income taxes does not apply to
revenue attributable to a tax rate under this section.
(o) A county stabilization fund is established in each county that
imposes a tax rate under this section. The county stabilization fund
shall be administered by the county auditor. If for a year the certified
distributions attributable to a tax rate under this section exceed the
amount calculated under STEP ONE through STEP FOUR of
IC 6-3.5-1.5-1(a) that is used by the department of local government
finance and the department of state revenue to determine the tax rate
under this section, the excess shall be deposited in the county
stabilization fund. Money shall be distributed from the county
stabilization fund in a year by the county auditor to political
subdivisions entitled to a distribution of tax revenue attributable to the
tax rate under this section if:
(1) the certified distributions attributable to a tax rate under this
section are less than the amount calculated under STEP ONE
through STEP FOUR of IC 6-3.5-1.5-1(a) that is used by the
department of local government finance and the department of
state revenue to determine the tax rate under this section for a
year; or
(2) the certified distributions attributable to a tax rate under this
section in a year are less than the certified distributions
attributable to a tax rate under this section in the preceding year.
However, subdivision (2) does not apply to the year following the first
year in which certified distributions of revenue attributable to the tax
rate under this section are distributed to the county.
(p) Notwithstanding any other provision, a tax rate imposed under
this section may not exceed one percent (1%).
(q) A county income tax council must each year hold at least one (1)
public meeting at which the county council discusses whether the tax
rate under this section should be imposed or increased.
(r) The department of local government finance and the department
of state revenue may take any actions necessary to carry out the
purposes of this section.
(s) Notwithstanding any other provision, in Lake County the county
council (and not the county income tax council) is the entity authorized
to take actions concerning the additional tax rate under this section.
SOURCE: IC 6-3.5-6-33; (11)SE0062.1.23. -->
SECTION 23. IC 6-3.5-6-33, AS AMENDED BY P.L.182-2009(ss),
SECTION 226, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 33. (a) This section applies only
to Monroe County.
(b) Maintaining low property tax rates is essential to economic
development, and the use of county option income tax revenues as
provided in this chapter and as needed in the county to fund the
operation and maintenance of a juvenile detention center and other
facilities to provide juvenile services, rather than the use of property
taxes, promotes that purpose.
(c) In addition to the rates permitted by sections 8 and 9 of this
chapter, the county fiscal body may impose an additional county option
income tax at a rate of not more than twenty-five hundredths percent
(0.25%) on the adjusted gross income of resident county taxpayers if
the county fiscal body makes the finding and determination set forth in
subsection (d). Section 8(e) of this chapter applies to the application of
the additional rate to nonresident taxpayers.
(d) In order to impose the county option income tax as provided in
this section, the county fiscal body must adopt an ordinance:
(1) finding and determining that revenues from the county option
income tax are needed in the county to fund the operation and
maintenance of a juvenile detention center and other facilities
necessary to provide juvenile services; and
(2) agreeing to freeze for the term in which an ordinance is in
effect under this section the part of any property tax levy imposed
in the county for the operation of the juvenile detention center and
other facilities covered by the ordinance at the rate imposed in the
year preceding the year in which a full year of additional county
option income tax is certified for distribution to the county under
this section.
(e) If the county fiscal body makes a determination under subsection
(d), the county fiscal body may adopt a tax rate under subsection (c).
Subject to the limitations in subsection (c), the county fiscal body may
amend an ordinance adopted under this section to increase, decrease,
or rescind the additional tax rate imposed under this section. As soon
as practicable after the adoption of an ordinance under this section, the
county fiscal body shall send a certified copy of the ordinance to the
county auditor, the department of local government finance, and the
department of state revenue. An ordinance adopted under this section
before August 1 in a year applies to the imposition of county income
taxes after September 30 in that year. An ordinance adopted under this
section after July 31 of a year initially applies to the imposition of
county option income taxes after September 30 of the immediately
following year.
(f) The county treasurer shall establish a county juvenile detention
center revenue fund to be used only for the purposes described in this
section. County option income tax revenues derived from the tax rate
imposed under this section shall be deposited in the county juvenile
detention center revenue fund before a certified distribution is made
under section 18 of this chapter.
(g) County option income tax revenues derived from the tax rate
imposed under this section:
(1) may be used only for the purposes described in this section;
and
(2) may not be considered by the department of local government
finance in determining the county's maximum permissible
property tax levy limit under IC 6-1.1-18.5.
(h) The department of local government finance shall enforce an
agreement made under subsection (d)(2).
(i) The budget agency shall adjust the certified distribution of a
county to provide for an increased distribution of taxes in the
immediately following calendar year after the county adopts an
increased tax rate under this section and in each calendar year
thereafter. The budget agency shall provide for a full transition to
certification of distributions as provided in section 17(a)(1) through
17(a)(2) of this chapter in the manner provided in section 17(c) of this
chapter.
SOURCE: IC 6-3.5-7-5; (11)SE0062.1.24. -->
SECTION 24. IC 6-3.5-7-5, AS AMENDED BY P.L.146-2008,
SECTION 344, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 5. (a) Except as provided in
subsection (c), the county economic development income tax may be
imposed on the adjusted gross income of county taxpayers. The entity
that may impose the tax is:
(1) the county income tax council (as defined in IC 6-3.5-6-1) if
the county option income tax is in effect on March 31 of the year
the county economic development income tax is imposed;
(2) the county council if the county adjusted gross income tax is
in effect on March 31 of the year the county economic
development tax is imposed; or
(3) the county income tax council or the county council,
whichever acts first, for a county not covered by subdivision (1)
or (2).
To impose the county economic development income tax, a county
income tax council shall use the procedures set forth in IC 6-3.5-6
concerning the imposition of the county option income tax.
(b) Except as provided in subsections (c), (g), (k), (p), and (r) and
section 28 of this chapter, the county economic development income
tax may be imposed at a rate of:
(1) one-tenth percent (0.1%);
(2) two-tenths percent (0.2%);
(3) twenty-five hundredths percent (0.25%);
(4) three-tenths percent (0.3%);
(5) thirty-five hundredths percent (0.35%);
(6) four-tenths percent (0.4%);
(7) forty-five hundredths percent (0.45%); or
(8) five-tenths percent (0.5%);
on the adjusted gross income of county taxpayers.
(c) Except as provided in subsection (h), (i), (j), (k), (l), (m), (n), (o),
(p), (s), (v), (w), (x), or (y), the county economic development income
tax rate plus the county adjusted gross income tax rate, if any, that are
in effect on January 1 of a year may not exceed one and twenty-five
hundredths percent (1.25%). Except as provided in subsection (g), (p),
(r), (t), (u), (w), (x), or (y), the county economic development tax rate
plus the county option income tax rate, if any, that are in effect on
January 1 of a year may not exceed one percent (1%).
(d) To impose, increase, decrease, or rescind the county economic
development income tax, the appropriate body must
after March 31 but
before August 1 of a year, adopt an ordinance.
(e) The ordinance to impose the tax must substantially state the
following:
"The ________ County _________ imposes the county economic
development income tax on the county taxpayers of _________
County. The county economic development income tax is imposed at
a rate of _________ percent (____%) on the county taxpayers of the
county.".
This tax takes effect October 1 of this year.".
(e) Any ordinance adopted under this chapter takes effect October
1 of the year the ordinance is adopted.
(f) The auditor of a county shall record all votes taken on ordinances
presented for a vote under the authority of this chapter and shall, not
more than ten (10) days after the vote, send a certified copy of the
results to the commissioner of the department by certified mail.
(g) This subsection applies to a county having a population of more
than one hundred forty-eight thousand (148,000) but less than one
hundred seventy thousand (170,000). Except as provided in subsection
(p), in addition to the rates permitted by subsection (b), the:
(1) county economic development income tax may be imposed at
a rate of:
(A) fifteen-hundredths percent (0.15%);
(B) two-tenths percent (0.2%); or
(C) twenty-five hundredths percent (0.25%); and
(2) county economic development income tax rate plus the county
option income tax rate that are in effect on January 1 of a year
may equal up to one and twenty-five hundredths percent (1.25%);
if the county income tax council makes a determination to impose rates
under this subsection and section 22 of this chapter.
(h) For a county having a population of more than forty-one
thousand (41,000) but less than forty-three thousand (43,000), except
as provided in subsection (p), the county economic development
income tax rate plus the county adjusted gross income tax rate that are
in effect on January 1 of a year may not exceed one and thirty-five
hundredths percent (1.35%) if the county has imposed the county
adjusted gross income tax at a rate of one and one-tenth percent (1.1%)
under IC 6-3.5-1.1-2.5.
(i) For a county having a population of more than thirteen thousand
five hundred (13,500) but less than fourteen thousand (14,000), except
as provided in subsection (p), the county economic development
income tax rate plus the county adjusted gross income tax rate that are
in effect on January 1 of a year may not exceed one and fifty-five
hundredths percent (1.55%).
(j) For a county having a population of more than seventy-one
thousand (71,000) but less than seventy-one thousand four hundred
(71,400), except as provided in subsection (p), the county economic
development income tax rate plus the county adjusted gross income tax
rate that are in effect on January 1 of a year may not exceed one and
five-tenths percent (1.5%).
(k) This subsection applies to a county having a population of more
than twenty-seven thousand four hundred (27,400) but less than
twenty-seven thousand five hundred (27,500). Except as provided in
subsection (p), in addition to the rates permitted under subsection (b):
(1) the county economic development income tax may be imposed
at a rate of twenty-five hundredths percent (0.25%); and
(2) the sum of the county economic development income tax rate
and the county adjusted gross income tax rate that are in effect on
January 1 of a year may not exceed one and five-tenths percent
(1.5%);
if the county council makes a determination to impose rates under this
subsection and section 22.5 of this chapter.
(l) For a county having a population of more than twenty-nine
thousand (29,000) but less than thirty thousand (30,000), except as
provided in subsection (p), the county economic development income
tax rate plus the county adjusted gross income tax rate that are in effect
on January 1 of a year may not exceed one and five-tenths percent
(1.5%).
(m) For:
(1) a county having a population of more than one hundred
eighty-two thousand seven hundred ninety (182,790) but less than
two hundred thousand (200,000); or
(2) a county having a population of more than forty-five thousand
(45,000) but less than forty-five thousand nine hundred (45,900);
except as provided in subsection (p), the county economic development
income tax rate plus the county adjusted gross income tax rate that are
in effect on January 1 of a year may not exceed one and five-tenths
percent (1.5%).
(n) For a county having a population of more than six thousand
(6,000) but less than eight thousand (8,000), except as provided in
subsection (p), the county economic development income tax rate plus
the county adjusted gross income tax rate that are in effect on January
1 of a year may not exceed one and five-tenths percent (1.5%).
(o) This subsection applies to a county having a population of more
than thirty-nine thousand (39,000) but less than thirty-nine thousand
six hundred (39,600). Except as provided in subsection (p), in addition
to the rates permitted under subsection (b):
(1) the county economic development income tax may be imposed
at a rate of twenty-five hundredths percent (0.25%); and
(2) the sum of the county economic development income tax rate
and:
(A) the county adjusted gross income tax rate that are in effect
on January 1 of a year may not exceed one and five-tenths
percent (1.5%); or
(B) the county option income tax rate that are in effect on
January 1 of a year may not exceed one and twenty-five
hundredths percent (1.25%);
if the county council makes a determination to impose rates under this
subsection and section 24 of this chapter.
(p) In addition:
(1) the county economic development income tax may be imposed
at a rate that exceeds by not more than twenty-five hundredths
percent (0.25%) the maximum rate that would otherwise apply
under this section; and
(2) the:
(A) county economic development income tax; and
(B) county option income tax or county adjusted gross income
tax;
may be imposed at combined rates that exceed by not more than
twenty-five hundredths percent (0.25%) the maximum combined
rates that would otherwise apply under this section.
However, the additional rate imposed under this subsection may not
exceed the amount necessary to mitigate the increased ad valorem
property taxes on homesteads (as defined in IC 6-1.1-20.9-1 before
January 1, 2009, or IC 6-1.1-12-37 after December 31, 2008) or
residential property (as defined in section 26 of this chapter), as
appropriate under the ordinance adopted by the adopting body in the
county, resulting from the deduction of the assessed value of inventory
in the county under IC 6-1.1-12-41 or IC 6-1.1-12-42 or from the
exclusion in 2008 of inventory from the definition of personal property
in IC 6-1.1-1-11.
(q) If the county economic development income tax is imposed as
authorized under subsection (p) at a rate that exceeds the maximum
rate that would otherwise apply under this section, the certified
distribution must be used for the purpose provided in section 25(e) or
26 of this chapter to the extent that the certified distribution results
from the difference between:
(1) the actual county economic development tax rate; and
(2) the maximum rate that would otherwise apply under this
section.
(r) This subsection applies only to a county described in section 27
of this chapter. Except as provided in subsection (p), in addition to the
rates permitted by subsection (b), the:
(1) county economic development income tax may be imposed at
a rate of twenty-five hundredths percent (0.25%); and
(2) county economic development income tax rate plus the county
option income tax rate that are in effect on January 1 of a year
may equal up to one and twenty-five hundredths percent (1.25%);
if the county council makes a determination to impose rates under this
subsection and section 27 of this chapter.
(s) Except as provided in subsection (p), the county economic
development income tax rate plus the county adjusted gross income tax
rate that are in effect on January 1 of a year may not exceed one and
five-tenths percent (1.5%) if the county has imposed the county
adjusted gross income tax under IC 6-3.5-1.1-3.3.
(t) This subsection applies to Howard County. Except as provided
in subsection (p), the sum of the county economic development income
tax rate and the county option income tax rate that are in effect on
January 1 of a year may not exceed one and twenty-five hundredths
percent (1.25%).
(u) This subsection applies to Scott County. Except as provided in
subsection (p), the sum of the county economic development income
tax rate and the county option income tax rate that are in effect on
January 1 of a year may not exceed one and twenty-five hundredths
percent (1.25%).
(v) This subsection applies to Jasper County. Except as provided in
subsection (p), the sum of the county economic development income
tax rate and the county adjusted gross income tax rate that are in effect
on January 1 of a year may not exceed one and five-tenths percent
(1.5%).
(w) An additional county economic development income tax rate
imposed under section 28 of this chapter may not be considered in
calculating any limit under this section on the sum of:
(1) the county economic development income tax rate plus the
county adjusted gross income tax rate; or
(2) the county economic development tax rate plus the county
option income tax rate.
(x) The income tax rate limits imposed by subsection (c) or (y) or
any other provision of this chapter do not apply to:
(1) a county adjusted gross income tax rate imposed under
IC 6-3.5-1.1-24, IC 6-3.5-1.1-25, or IC 6-3.5-1.1-26; or
(2) a county option income tax rate imposed under IC 6-3.5-6-30,
IC 6-3.5-6-31, or IC 6-3.5-6-32.
For purposes of computing the maximum combined income tax rate
under subsection (c) or (y) or any other provision of this chapter that
may be imposed in a county under IC 6-3.5-1.1, IC 6-3.5-6, and this
chapter, a county's county adjusted gross income tax rate or county
option income tax rate for a particular year does not include the county
adjusted gross income tax rate imposed under IC 6-3.5-1.1-24,
IC 6-3.5-1.1-25, or IC 6-3.5-1.1-26 or the county option income tax rate
imposed under IC 6-3.5-6-30, IC 6-3.5-6-31, or IC 6-3.5-6-32.
(y) This subsection applies to Monroe County. Except as provided
in subsection (p), if an ordinance is adopted under IC 6-3.5-6-33, the
sum of the county economic development income tax rate and the
county option income tax rate that are in effect on January 1 of a year
may not exceed one and twenty-five hundredths percent (1.25%).
SOURCE: IC 6-3.5-7-6; (11)SE0062.1.25. -->
SECTION 25. IC 6-3.5-7-6, AS AMENDED BY P.L.224-2007,
SECTION 88, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 6. (a) The body imposing the tax may
decrease or increase the county economic development income tax rate
imposed upon the county taxpayers as long as the resulting rate does
not exceed the rates specified in section 5(b) and 5(c) or 5(g) of this
chapter. The rate imposed under this section must be adopted at one (1)
of the rates specified in section 5(b) of this chapter. To decrease or
increase the rate, the appropriate body must after March 31 but before
August 1 of a year, adopt an ordinance. The ordinance must
substantially state the following:
"The ________ County __________ increases (decreases) the
county economic development income tax rate imposed upon the
county taxpayers of the county from _____ percent (___%) to
_____ percent (___%).". This tax rate increase (decrease) takes
effect October 1 of this year.".
(b) Any ordinance adopted under this section takes effect October
1 of the year the ordinance is adopted.
(c) (b) The auditor of a county shall record all votes taken on
ordinances presented for a vote under the authority of this section and
immediately send a certified copy of the results to the department by
certified mail.
SOURCE: IC 6-3.5-7-7; (11)SE0062.1.26. -->
SECTION 26. IC 6-3.5-7-7, AS AMENDED BY P.L.224-2007,
SECTION 89, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 7. (a) The county economic development
income tax imposed under this chapter remains in effect until
rescinded.
(b) Subject to section 14 of this chapter, the body imposing the
county economic development income tax may rescind the tax by
adopting an ordinance. to rescind the tax after March 31 but before
August 1 of a year.
(c) Any ordinance adopted under this section takes effect October
1 of the year the ordinance is adopted.
(d) (c) The auditor of a county shall record all votes taken on
ordinances presented for a vote under the authority of this section and
immediately send a certified copy of the results to the department by
certified mail.
SOURCE: IC 6-3.5-7-12; (11)SE0062.1.27. -->
SECTION 27. IC 6-3.5-7-12, AS AMENDED BY P.L.182-2009(ss),
SECTION 229, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 12. (a) Except as provided in
sections 23, 25, 26, 27, and 28 of this chapter, the county auditor shall
distribute in the manner specified in this section the certified
distribution to the county.
(b) Except as provided in subsections (c) and (h) and sections 15
and 25 of this chapter, and subject to adjustment as provided in
IC 36-8-19-7.5, the amount of the certified distribution that the county
and each city or town in a county is entitled to receive during May and
November of each year equals the product of the following:
(1) The amount of the certified distribution for that month;
multiplied by
(2) A fraction. The numerator of the fraction equals the sum of:
(A) total property taxes that are first due and payable to the
county, city, or town during the calendar year in which the
month falls; plus
(B) for a county, the welfare allocation amount.
The denominator of the fraction equals the sum of the total
property taxes that are first due and payable to the county and all
cities and towns of the county during the calendar year in which
the month falls, plus the welfare allocation amount. The welfare
allocation amount is an amount equal to the sum of the property
taxes imposed by the county in 1999 for the county's welfare fund
and welfare administration fund and, if the county received a
certified distribution under this chapter in 2008, the property
taxes imposed by the county in 2008 for the county's county
medical assistance to wards fund, family and children's fund,
children's psychiatric residential treatment services fund, county
hospital care for the indigent fund, and children with special
health care needs county fund.
(c) This subsection applies to a county council or county income tax
council that imposes a tax under this chapter after June 1, 1992. The
body imposing the tax may adopt an ordinance before July 1 August 2
of a year to provide for the distribution of certified distributions under
this subsection instead of a distribution under subsection (b). The
following apply if an ordinance is adopted under this subsection:
(1) The ordinance is effective January 1 of the following year.
(2) Except as provided in sections 25 and 26 of this chapter, the
amount of the certified distribution that the county and each city
and town in the county is entitled to receive during May and
November of each year equals the product of:
(A) the amount of the certified distribution for the month;
multiplied by
(B) a fraction. For a city or town, the numerator of the fraction
equals the population of the city or the town. For a county, the
numerator of the fraction equals the population of the part of
the county that is not located in a city or town. The
denominator of the fraction equals the sum of the population
of all cities and towns located in the county and the population
of the part of the county that is not located in a city or town.
(3) The ordinance may be made irrevocable for the duration of
specified lease rental or debt service payments.
(d) The body imposing the tax may not adopt an ordinance under
subsection (c) if, before the adoption of the proposed ordinance, any of
the following have pledged the county economic development income
tax for any purpose permitted by IC 5-1-14 or any other statute:
(1) The county.
(2) A city or town in the county.
(3) A commission, a board, a department, or an authority that is
authorized by statute to pledge the county economic development
income tax.
(e) The department of local government finance shall provide each
county auditor with the fractional amount of the certified distribution
that the county and each city or town in the county is entitled to receive
under this section.
(f) Money received by a county, city, or town under this section
shall be deposited in the unit's economic development income tax fund.
(g) Except as provided in subsection (b)(2)(B), in determining the
fractional amount of the certified distribution the county and its cities
and towns are entitled to receive under subsection (b) during a calendar
year, the department of local government finance shall consider only
property taxes imposed on tangible property subject to assessment in
that county.
(h) In a county having a consolidated city, only the consolidated city
is entitled to the certified distribution, subject to the requirements of
sections 15, 25, and 26 of this chapter.
SOURCE: IC 6-3.5-7-13.1; (11)SE0062.1.28. -->
SECTION 28. IC 6-3.5-7-13.1, AS AMENDED BY
P.L.182-2009(ss), SECTION 227, IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 13.1. (a) The fiscal
officer of each county, city, or town for a county in which the county
economic development tax is imposed shall establish an economic
development income tax fund. Except as provided in sections 23, 25,
26, and 27 of this chapter, the revenue received by a county, city, or
town under this chapter shall be deposited in the unit's economic
development income tax fund.
(b) As used in this subsection, "homestead" means a homestead that
is eligible for a standard deduction under IC 6-1.1-12-37. Except as
provided in sections 15, 23, 25, 26, and 27 of this chapter, revenues
from the county economic development income tax may be used as
follows:
(1) By a county, city, or town for economic development projects,
for paying, notwithstanding any other law, under a written
agreement all or a part of the interest owed by a private developer
or user on a loan extended by a financial institution or other
lender to the developer or user if the proceeds of the loan are or
are to be used to finance an economic development project, for
the retirement of bonds under section 14 of this chapter for
economic development projects, for leases under section 21 of
this chapter, or for leases or bonds entered into or issued prior to
the date the economic development income tax was imposed if
the purpose of the lease or bonds would have qualified as a
purpose under this chapter at the time the lease was entered into
or the bonds were issued.
(2) By a county, city, or town for:
(A) the construction or acquisition of, or remedial action with
respect to, a capital project for which the unit is empowered to
issue general obligation bonds or establish a fund under any
statute listed in IC 6-1.1-18.5-9.8;
(B) the retirement of bonds issued under any provision of
Indiana law for a capital project;
(C) the payment of lease rentals under any statute for a capital
project;
(D) contract payments to a nonprofit corporation whose
primary corporate purpose is to assist government in planning
and implementing economic development projects;
(E) operating expenses of a governmental entity that plans or
implements economic development projects;
(F) to the extent not otherwise allowed under this chapter,
funding substance removal or remedial action in a designated
unit; or
(G) funding of a revolving fund established under
IC 5-1-14-14.
(3) By a county, city, or town for any lawful purpose for which
money in any of its other funds may be used.
(4) By a city or county described in IC 36-7.5-2-3(b) for making
transfers required by IC 36-7.5-4-2. If the county economic
development income tax rate is increased after April 30, 2005, in
a county having a population of more than one hundred forty-five
thousand (145,000) but less than one hundred forty-eight
thousand (148,000), the first three million five hundred thousand
dollars ($3,500,000) of the tax revenue that results each year from
the tax rate increase shall be used by the county or by eligible
municipalities (as defined in IC 36-7.5-1-11.3) in the county only
to make the county's transfer required by IC 36-7.5-4-2. The first
three million five hundred thousand dollars ($3,500,000) of the
tax revenue that results each year from the tax rate increase shall
be paid by the county treasurer to the treasurer of the northwest
Indiana regional development authority under IC 36-7.5-4-2
before certified distributions are made to the county or any cities
or towns in the county under this chapter from the tax revenue
that results each year from the tax rate increase. If a county having
a population of more than one hundred forty-five thousand
(145,000) but less than one hundred forty-eight thousand
(148,000) ceases to be a member of the northwest Indiana
regional development authority under IC 36-7.5 but two (2) or
more municipalities in the county have become members of the
northwest Indiana regional development authority as authorized
by IC 36-7.5-2-3(i), the county treasurer shall continue to transfer
the three million five hundred thousand dollars ($3,500,000) to
the treasurer of the northwest Indiana regional development
authority under IC 36-7.5-4-2 before certified distributions are
made to the county or any cities or towns in the county. In a
county having a population of more than one hundred forty-five
thousand (145,000) but less than one hundred forty-eight
thousand (148,000), all of the tax revenue that results each year
from the tax rate increase that is in excess of the first three million
five hundred thousand dollars ($3,500,000) that results each year
from the tax rate increase must be used by the county and cities
and towns in the county for homestead credits under subdivision
(5).
(5) This subdivision applies only in a county having a population
of more than one hundred forty-five thousand (145,000) but less
than one hundred forty-eight thousand (148,000). All of the tax
revenue that results each year from a tax rate increase described
in subdivision (4) that is in excess of the first three million five
hundred thousand dollars ($3,500,000) that results each year from
the tax rate increase must be used by the county and cities and
towns in the county for homestead credits under this subdivision.
The following apply to homestead credits provided under this
subdivision:
(A) The homestead credits must be applied uniformly to
provide a homestead credit for homesteads in the county, city,
or town.
(B) The homestead credits shall be treated for all purposes as
property tax levies.
(C) The homestead credits shall be applied to the net property
taxes due on the homestead after the application of all other
assessed value deductions or property tax deductions and
credits that apply to the amount owed under IC 6-1.1.
(D) The department of local government finance shall
determine the homestead credit percentage for a particular
year based on the amount of county economic development
income tax revenue that will be used under this subdivision to
provide homestead credits in that year.
(6) This subdivision applies only in a county having a population
of more than four hundred thousand (400,000) but less than seven
hundred thousand (700,000). A county or a city or town in the
county may use county economic development income tax
revenue to provide homestead credits in the county, city, or town.
The following apply to homestead credits provided under this
subdivision:
(A) The county, city, or town fiscal body must adopt an
ordinance authorizing the homestead credits. The ordinance
must
(i) be adopted before September 1 of a year to apply to
property taxes first due and payable in the following year;
and
(ii) specify the amount of county economic development
income tax revenue that will be used to provide homestead
credits in the following year.
(B) A county, city, or town fiscal body that adopts an
ordinance under this subdivision must forward a copy of the
ordinance to the county auditor and the department of local
government finance not more than thirty (30) days after the
ordinance is adopted.
(C) The homestead credits must be applied uniformly to
increase the homestead credit under IC 6-1.1-20.9 (repealed)
for homesteads in the county, city, or town (for property taxes
first due and payable before January 1, 2009) or to provide a
homestead credit for homesteads in the county, city, or town
(for property taxes first due and payable after December 31,
2008).
(D) The homestead credits shall be treated for all purposes as
property tax levies.
(E) The homestead credits shall be applied to the net property
taxes due on the homestead after the application of all other
assessed value deductions or property tax deductions and
credits that apply to the amount owed under IC 6-1.1.
(F) The department of local government finance shall
determine the homestead credit percentage for a particular
year based on the amount of county economic development
income tax revenue that will be used under this subdivision to
provide homestead credits in that year.
(7) For a regional venture capital fund established under section
13.5 of this chapter or a local venture capital fund established
under section 13.6 of this chapter.
(8) This subdivision applies only to a county:
(A) that has a population of more than one hundred ten
thousand (110,000) but less than one hundred fifteen thousand
(115,000); and
(B) in which:
(i) the county fiscal body has adopted an ordinance under
IC 36-7.5-2-3(e) providing that the county is joining the
northwest Indiana regional development authority; and
(ii) the fiscal body of the city described in IC 36-7.5-2-3(e)
has adopted an ordinance under IC 36-7.5-2-3(e) providing
that the city is joining the development authority.
Revenue from the county economic development income tax may
be used by a county or a city described in this subdivision for
making transfers required by IC 36-7.5-4-2. In addition, if the
county economic development income tax rate is increased after
June 30, 2006, in the county, the first three million five hundred
thousand dollars ($3,500,000) of the tax revenue that results each
year from the tax rate increase shall be used by the county only to
make the county's transfer required by IC 36-7.5-4-2. The first
three million five hundred thousand dollars ($3,500,000) of the
tax revenue that results each year from the tax rate increase shall
be paid by the county treasurer to the treasurer of the northwest
Indiana regional development authority under IC 36-7.5-4-2
before certified distributions are made to the county or any cities
or towns in the county under this chapter from the tax revenue
that results each year from the tax rate increase. All of the tax
revenue that results each year from the tax rate increase that is in
excess of the first three million five hundred thousand dollars
($3,500,000) that results each year from the tax rate increase must
be used by the county and cities and towns in the county for
homestead credits under subdivision (9).
(9) This subdivision applies only to a county described in
subdivision (8). All of the tax revenue that results each year from
a tax rate increase described in subdivision (8) that is in excess of
the first three million five hundred thousand dollars ($3,500,000)
that results each year from the tax rate increase must be used by
the county and cities and towns in the county for homestead
credits under this subdivision. The following apply to homestead
credits provided under this subdivision:
(A) The homestead credits must be applied uniformly to
provide a homestead credit for homesteads in the county, city,
or town.
(B) The homestead credits shall be treated for all purposes as
property tax levies.
(C) The homestead credits shall be applied to the net property
taxes due on the homestead after the application of all other
assessed value deductions or property tax deductions and
credits that apply to the amount owed under IC 6-1.1.
(D) The department of local government finance shall
determine the homestead credit percentage for a particular
year based on the amount of county economic development
income tax revenue that will be used under this subdivision to
provide homestead credits in that year.
(c) As used in this section, an economic development project is any
project that:
(1) the county, city, or town determines will:
(A) promote significant opportunities for the gainful
employment of its citizens;
(B) attract a major new business enterprise to the unit; or
(C) retain or expand a significant business enterprise within
the unit; and
(2) involves an expenditure for:
(A) the acquisition of land;
(B) interests in land;
(C) site improvements;
(D) infrastructure improvements;
(E) buildings;
(F) structures;
(G) rehabilitation, renovation, and enlargement of buildings
and structures;
(H) machinery;
(I) equipment;
(J) furnishings;
(K) facilities;
(L) administrative expenses associated with such a project,
including contract payments authorized under subsection
(b)(2)(D);
(M) operating expenses authorized under subsection (b)(2)(E);
or
(N) to the extent not otherwise allowed under this chapter,
substance removal or remedial action in a designated unit;
or any combination of these.
(d) If there are bonds outstanding that have been issued under
section 14 of this chapter or leases in effect under section 21 of this
chapter, a county, city, or town may not expend money from its
economic development income tax fund for a purpose authorized under
subsection (b)(3) in a manner that would adversely affect owners of the
outstanding bonds or payment of any lease rentals due.
SOURCE: IC 6-3.5-7-16; (11)SE0062.1.29. -->
SECTION 29. IC 6-3.5-7-16 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 16. (a) Except as
provided in subsections (b) and (c), on May 1 of each year, one-half
(1/2) of each county's certified distribution for a calendar year shall be
distributed from its account established under section 10 of this chapter
to the county treasurer. The other one-half (1/2) shall be distributed on
November 1 of that calendar year.
(b) This subsection applies to a county having a population of more
than one hundred forty-five thousand (145,000) but less than one
hundred forty-eight thousand (148,000), if the ordinance imposing
the tax is adopted before July 1 of a year. Notwithstanding section
11 of this chapter, the initial certified distribution certified for a county
under section 11 of this chapter shall be distributed to the county
treasurer from the account established for the county under section 10
of this chapter according to the following schedule during the eighteen
(18) month period beginning on July 1 of the year in which the county
initially adopts an ordinance under section 2 5 of this chapter:
(1) One-fourth (1/4) on October 1 of the year in which the
ordinance was adopted.
(2) One-fourth (1/4) on January 1 of the calendar year following
the year in which the ordinance was adopted.
(3) One-fourth (1/4) on May 1 of the calendar year following the
year in which the ordinance was adopted.
(4) One-fourth (1/4) on November 1 of the calendar year
following the year in which the ordinance was adopted.
The county auditor and county treasurer shall distribute amounts
received under this subsection to a county and each city or town in the
county in the same proportions as are set forth in section 12 of this
chapter. Certified distributions made to the county treasurer for
calendar years following the eighteen (18) month period described in
this subsection shall be made as provided in subsection (a).
(c) Before July 1 of each year, a county's certified distribution for
additional homestead credits under section 25 or 26 of this chapter for
the year shall be distributed from the county's account established
under section 10 of this chapter.
(d) All distributions from an account established under section 10
of this chapter shall be made by warrants issued by the auditor of state
to the treasurer of state ordering the appropriate payments.
SOURCE: IC 6-3.5-7-26; (11)SE0062.1.30. -->
SECTION 30. IC 6-3.5-7-26, AS AMENDED BY P.L.146-2008,
SECTION 350, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 26. (a) This section applies only
to homestead and property tax replacement credits for property taxes
first due and payable after calendar year 2006.
(b) The following definitions apply throughout this section:
(1) "Adopt" includes amend.
(2) "Adopting entity" means:
(A) the entity that adopts an ordinance under
IC 6-1.1-12-41(f); or
(B) any other entity that may impose a county economic
development income tax under section 5 of this chapter.
(3) "Homestead" refers to tangible property that is eligible for a
homestead credit under IC 6-1.1-20.9
(repealed) or the standard
deduction under IC 6-1.1-12-37.
(4) "Residential" refers to the following:
(A) Real property, a mobile home, and industrialized housing
that would qualify as a homestead if the taxpayer had filed for
a homestead credit under IC 6-1.1-20.9
(repealed) or the
standard deduction under IC 6-1.1-12-37.
(B) Real property not described in clause (A) designed to
provide units that are regularly used to rent or otherwise
furnish residential accommodations for periods of thirty (30)
days or more, regardless of whether the tangible property is
subject to assessment under rules of the department of local
government finance that apply to:
(i) residential property; or
(ii) commercial property.
(c) An adopting entity may adopt an ordinance to provide for the use
of the certified distribution described in section 16(c) of this chapter for
the purpose provided in subsection (e). An adopting entity that adopts
an ordinance under this subsection shall use the procedures set forth in
IC 6-3.5-6 concerning the adoption of an ordinance for the imposition
of the county option income tax. An ordinance must be adopted under
this subsection after January 1, 2006, and before June 1, 2006, or, in a
year following 2006, after March 31 but before August 1 of a calendar
year. The ordinance may provide for an additional rate under section
5(p) of this chapter. An ordinance adopted under this subsection:
(1) first applies to the certified distribution described in section
16(c) of this chapter made in the later of the calendar year that
immediately succeeds the calendar year in which the ordinance is
adopted or calendar year 2007; and
(2) must specify that the certified distribution must be used to
provide for one (1) of the following, as determined by the
adopting entity:
(A) Uniformly applied homestead credits as provided in
subsection (f).
(B) Uniformly applied residential credits as provided in
subsection (g).
(C) Allocated homestead credits as provided in subsection (i).
(D) Allocated residential credits as provided in subsection (j).
An ordinance adopted under this subsection may be combined with an
ordinance adopted under section 25 of this chapter.
(d) If an ordinance is adopted under subsection (c), the percentage
of the certified distribution specified in the ordinance for use for the
purpose provided in subsection (e) shall be:
(1) retained by the county auditor under subsection (k); and
(2) used for the purpose provided in subsection (e) instead of the
purposes specified in the capital improvement plans adopted
under section 15 of this chapter.
(e) If an ordinance is adopted under subsection (c), the adopting
entity shall use the certified distribution described in section 16(c) of
this chapter to
(1) increase:
(A) if the ordinance grants a credit described in subsection
(c)(2)(A) or (c)(2)(C), the homestead credit allowed in the
county under IC 6-1.1-20.9 for a year; or
(B) if the ordinance grants a credit described in subsection
(c)(2)(B) or (c)(2)(D), the property tax replacement credit
allowed in the county under IC 6-1.1-21-5 for a year for the
residential property;
for property taxes first due and payable before January 1, 2009;
or
(2) provide:
(A) (1) if the ordinance grants a credit described in subsection
(c)(2)(A) or (c)(2)(C), a homestead credit for homesteads; or
(B) (2) if the ordinance grants a credit described in subsection
(c)(2)(B) or (c)(2)(D), a property tax replacement credit for
residential property;
for property taxes
first due and payable after December 31, 2008; to
offset the effect on homesteads or residential property, as applicable,
in the county resulting from the statewide deduction for inventory
under IC 6-1.1-12-42 or from the exclusion in 2008 of inventory from
the definition of personal property in IC 6-1.1-1-11. The amount of a
residential property tax replacement credit granted under this section
may not be considered in computing the amount of any homestead
credit to which the residential property may be entitled under
IC 6-1.1-20.9 (before its repeal) or another law other than
IC 6-1.1-20.6.
(f) If the imposing entity specifies the application of uniform
homestead credits under subsection (c)(2)(A), the county auditor shall,
for each calendar year in which a homestead credit percentage is
authorized under this section, determine:
(1) the amount of the certified distribution that is available to
provide a homestead credit percentage under this section for the
year;
(2) the amount of uniformly applied homestead credits for the
year in the county that equals the amount determined under
subdivision (1); and
(3) the percentage of homestead credit under this section that
equates to the amount of homestead credits determined under
subdivision (2).
(g) If the imposing entity specifies the application of uniform
residential credits under subsection (c)(2)(B), the county auditor shall
determine for each calendar year in which a homestead credit
percentage is authorized under this section:
(1) the amount of the certified distribution that is available to
provide a residential property tax replacement credit percentage
for the year;
(2) the amount of uniformly applied residential property tax
replacement credits for the year in the county that equals the
amount determined under subdivision (1); and
(3) the percentage of residential property tax replacement credit
under this section that equates to the amount of residential
property tax replacement credits determined under subdivision
(2).
(h) The percentage of homestead credit determined by the county
auditor under subsection (f) or the percentage of residential property
tax replacement credit determined by the county auditor under
subsection (g) applies uniformly in the county in the calendar year for
which the percentage is determined.
(i) If the imposing entity specifies the application of allocated
homestead credits under subsection (c)(2)(C), the county auditor shall,
for each calendar year in which a homestead credit is authorized under
this section, determine:
(1) the amount of the certified distribution that is available to
provide a homestead credit under this section for the year; and
(2) except as provided in subsection (l), a percentage of
homestead credit for each taxing district in the county that
allocates to the taxing district an amount of homestead credits that
bears the same proportion to the amount determined under
subdivision (1) that the amount of inventory assessed value
deducted under IC 6-1.1-12-42 in the taxing district for the
assessment date in 2006 bears to the total inventory assessed
value deducted under IC 6-1.1-12-42 in the county for the
assessment date in 2006.
(j) If the imposing entity specifies the application of allocated
residential property tax replacement credits under subsection (c)(2)(D),
the county auditor shall determine for each calendar year in which a
residential property tax replacement credit is authorized under this
section:
(1) the amount of the certified distribution that is available to
provide a residential property tax replacement credit under this
section for the year; and
(2) except as provided in subsection (l), a percentage of
residential property tax replacement credit for each taxing district
in the county that allocates to the taxing district an amount of
residential property tax replacement credits that bears the same
proportion to the amount determined under subdivision (1) that
the amount of inventory assessed value deducted under
IC 6-1.1-12-42 in the taxing district for the assessment date in
2006 bears to the total inventory assessed value deducted under
IC 6-1.1-12-42 in the county for the assessment date in 2006.
(k) The county auditor shall retain from the payments of the county's
certified distribution an amount equal to the revenue lost, if any, due to
the homestead credit or residential property tax replacement credit
provided under this section within the county. The money shall be
distributed to the civil taxing units and school corporations of the
county:
(1) as if the money were from property tax collections; and
(2) in such a manner that no civil taxing unit or school
corporation will suffer a net revenue loss because of the
allowance of a homestead credit or residential property tax
replacement credit under this section.
(l) Subject to the approval of the imposing entity, the county auditor
may adjust the increased percentage of:
(1) homestead credit determined under subsection (i)(2) if the
county auditor determines that the adjustment is necessary to
achieve an equitable reduction of property taxes among the
homesteads in the county; or
(2) residential property tax replacement credit determined under
subsection (j)(2) if the county auditor determines that the
adjustment is necessary to achieve an equitable reduction of
property taxes among the residential property in the county.
SOURCE: IC 6-3.5-7-27; (11)SE0062.1.31. -->
SECTION 31. IC 6-3.5-7-27, AS AMENDED BY P.L.224-2007,
SECTION 92, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 27. (a) This section applies to a county that:
(1) operates a courthouse that is subject to an order that:
(A) is issued by a federal district court;
(B) applies to an action commenced before January 1, 2003;
and
(C) requires the county to comply with the federal Americans
with Disabilities Act; and
(2) has insufficient revenues to finance the construction,
acquisition, improvement, renovation, equipping, and operation
of the courthouse facilities and related facilities.
(b) A county described in this section possesses unique fiscal
challenges in financing, renovating, equipping, and operating the
county courthouse facilities and related facilities because the county
consistently has one of the highest unemployment rates in Indiana.
Maintaining low property tax rates is essential to economic
development in the county. The use of economic development income
tax revenues under this section for the purposes described in subsection
(c) promotes that purpose.
(c) In addition to actions authorized by section 5 of this chapter, a
county council may, using the procedures set forth in this chapter,
adopt an ordinance to impose an additional county economic
development income tax on the adjusted gross income of county
taxpayers. The ordinance imposing the additional tax must include a
finding that revenues from additional tax are needed to pay the costs of:
(1) constructing, acquiring, improving, renovating, equipping, or
operating the county courthouse or related facilities;
(2) repaying any bonds issued, or leases entered into, for
constructing, acquiring, improving, renovating, equipping, or
operating the county courthouse or related facilities; and
(3) economic development projects described in the county's
capital improvement plan.
(d) The tax rate imposed under this section may not exceed
twenty-five hundredths percent (0.25%).
(e) If the county council adopts an ordinance to impose an
additional tax under this section, the county auditor shall immediately
send a certified copy of the ordinance to the department by certified
mail. The county treasurer shall establish a county facilities revenue
fund to be used only for the purposes described in subsection (c)(1) and
(c)(2). The amount of county economic development income tax
revenues derived from the tax rate imposed under this section that are
necessary to pay the costs described in subsection (c)(1) and (c)(2)
shall be deposited into the county facilities revenue fund before a
certified distribution is made under section 12 of this chapter. The
remainder shall be deposited into the economic development income
tax funds of the county's units.
(f) County economic development income tax revenues derived
from the tax rate imposed under this section may not be used for
purposes other than those described in this section.
(g) County economic development income tax revenues derived
from the tax rate imposed under this section that are deposited into the
county facilities revenue fund may not be considered by the department
of local government finance in determining the county's ad valorem
property tax levy for an ensuing calendar year under IC 6-1.1-18.5.
(h) Notwithstanding section 5 of this chapter, an ordinance may be
adopted under this section at any time. If the ordinance is adopted
before August 1 of a year, a tax rate imposed under this section takes
effect October 1 of that year. If the ordinance is adopted after July 31
of a year, a tax rate imposed under this section takes effect on the
October 1 immediately following adoption of the ordinance.
(i) For a county adopting an ordinance before June 1 in a year, in
determining the certified distribution under section 11 of this chapter
for the calendar year beginning with the immediately following January
1 and each calendar year thereafter, the department shall take into
account the certified ordinance mailed to the department under
subsection (e). For a county adopting an ordinance after May 31, the
department shall issue an initial or a revised certified distribution for
the calendar year beginning with the immediately following January 1.
Except for a county adopting an ordinance after May 31, a county's
certified distribution shall be distributed on the dates specified under
section 16 of this chapter. In the case of a county adopting an ordinance
after May 31, the county, beginning with the calendar year beginning
on the immediately following January 1, shall receive the entire
certified distribution for the calendar year on November 1 of the year.
(j) (h) Notwithstanding any other law, funds accumulated from the
county economic development income tax imposed under this section
and deposited into the county facilities revenue fund or any other
revenues of the county may be deposited into a nonreverting fund of
the county to be used for operating costs of the courthouse facilities,
juvenile detention facilities, or related facilities. Amounts in the county
nonreverting fund may not be used by the department of local
government finance to reduce the county's ad valorem property tax levy
for an ensuing calendar year under IC 6-1.1-18.5.
SOURCE: IC 6-3.5-7-28; (11)SE0062.1.32. -->
SECTION 32. IC 6-3.5-7-28, AS ADDED BY P.L.232-2007,
SECTION 5, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 28. (a) This section applies only to a county
that is a member of a regional development authority under IC 36-7.6.
(b) In addition to the rates permitted by section 5 of this chapter, the
entity that imposed the county economic development income tax
under section 5 of this chapter (or, in the case of a county that has not
imposed the county economic development income tax, the entity that
may impose the county economic development income tax under
section 5(a)(3) of this chapter) may by ordinance impose an additional
county economic development income tax at a rate of five-hundredths
of one percent (0.05%) on the adjusted gross income of county
taxpayers.
(c) If an additional county economic development income tax is
imposed under this section, the county treasurer shall establish a county
regional development authority fund. Notwithstanding any other
provision of this chapter, the county economic development income tax
revenues derived from the additional county economic development
income tax imposed under this section must be deposited in the county
regional development authority fund before any certified distributions
are made under section 12 of this chapter.
(d) County economic development income tax revenues derived
from the additional county economic development income tax imposed
under this section and deposited in the county regional development
authority fund:
(1) shall, not more than thirty (30) days after being deposited in
the county regional development authority fund, be transferred as
provided in IC 36-7.6-4-2 to the development fund of the regional
development authority for which the county is a member; and
(2) may not be considered by the department of local government
finance in determining the county's maximum permissible
property tax levy under IC 6-1.1-18.5.
(e) Notwithstanding sections 5 and 6 of this chapter, if a county
becomes a member of a regional development authority under
IC 36-7.6 and imposes an additional county economic development
income tax under this section before July 1 of a year, then,
notwithstanding section 11 or any other provision of this chapter, the
initial certified distribution of the tax revenue that results from the
additional tax shall be distributed to the county treasurer from the
account established for the county under this chapter according to the
following schedule during the eighteen (18) month period beginning on
July 1 of the year in which the county adopts the ordinance to impose
the additional tax:
(1) One-fourth (1/4) on October 1 of the year in which the
ordinance to impose the additional tax is adopted.
(2) One-fourth (1/4) on January 1 of the calendar year following
the year in which the ordinance to impose the additional tax is
adopted.
(3) One-fourth (1/4) on May 1 of the calendar year following the
year in which the ordinance to impose the additional tax is
adopted.
(4) One-fourth (1/4) on November 1 of the calendar year
following the year in which the ordinance to impose the additional
tax is adopted.
SOURCE: ; (11)SE0062.1.33. -->
SECTION 33.
An emergency is declared for this act.
SEA 62
Figure
Graphic file number 0 named seal1001.pcx with height 58 p and width 72 p Left aligned