Ind. Code § 6-3.6-6-2.7
Tax rate for correctional and rehabilitation facilities; adoption of ordinance by county fiscal body; distribution of revenue; use of tax revenue for operating expenses
Redline — January 1, 2018 → current.View current text →
Current — January 1, 2025
As of January 1, 2018
Note: This version of section effective until 1-1-2028. See also following repeal of this section, effective 1-1-2028.
Sec. 2.7. (a) A county fiscal body may adopt an ordinance to impose a tax rate for correctional facilities and rehabilitation facilities in the county. The tax rate must be in increments of one-hundredth of one percent (0.01%) and may not exceed two-tenths of one percent (0.2%). The tax rate may not be in effect for more than twenty (20) years.
Sec. 2.7. (a) A county fiscal body may adopt an ordinance to impose a tax rate for correctional facilities and rehabilitation facilities in the county. The tax rate must be in increments of:
(1) in the case of a county with bonds or lease agreements outstanding on July 1, 2023, for which a pledge of tax revenue from revenue received under a tax rate imposed under this section is made, one-hundredth of one percent (0.01%) and may not exceed three-tenths of one percent (0.3%); and
(2) in the case of a county with no bonds or lease agreements outstanding on July 1, 2023, for which a pledge of tax revenue from revenue received under a tax rate imposed under this section is made, one-hundredth of one percent (0.01%) and may not exceed two-tenths of one percent (0.2%).
(b) The tax rate imposed under this section may not be in effect for more than:
(1) twenty-two (22) years, in the case of a tax rate imposed in an ordinance adopted before January 1, 2019; or
(2) twenty-five (25) years, in the case of a tax rate imposed in an ordinance adopted on or after January 1, 2019.
(c) The revenue generated by a tax rate imposed under this section must be distributed directly to the county before the remainder of the expenditure rate revenue is distributed. The revenue shall be maintained in a separate dedicated county fund and used by the county only for paying for correctional facilities and rehabilitation facilities in the county.
(d) If a county fiscal body imposes a tax rate:
(1) under subsection (a)(1) or (a)(2) in an increment that does not exceed two-tenths of one percent (0.2%), one hundred percent (100%) of the revenue collected from the total tax rate; or
(2) under subsection (a)(1) in an increment that exceeds two-tenths of one percent (0.2%):
(A) one hundred percent (100%) of the revenue collected from that portion of the total tax rate that does not exceed an increment of two-tenths of one percent (0.2%); and
(B) no revenue collected from that portion of the total tax rate that exceeds an increment of two-tenths of one percent (0.2%);
may be used for operating expenses for correctional facilities and rehabilitation facilities in the county.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.