Partnertax.ai
Start free trial →

Indiana Code — Title 6 (Taxation)

IC 6-3.6-1-3

Continuation of former tax rates

Official textiga.in.govlast amended

Note: This version of section effective 7-1-2027. See also preceding version of this section, effective until 7-1-2027.
Sec. 3. (a) Except to the extent that taxes imposed in a county under or determined under:

# (1)

IC 6-3.5-1.1 (repealed);

# (2)

IC 6-3.5-1.5 (repealed);

# (3)

IC 6-3.5-6 (repealed); or

# (4)

IC 6-3.5-7 (repealed);
are increased, decreased, or rescinded under this article, the total tax rate in effect in a county under the provisions described in subdivisions (1) through (4) on May 1, 2016, continue in effect after May 1, 2016, and shall be treated as taxes imposed under this article.

(b) Notwithstanding subsection (a) or any other provision of this article, a property tax relief rate imposed in a county under IC 6-3.6-5 (before its expiration) expires December 31, 2027.
As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.42; P.L.68-2025,
SEC.93.

Amendment history

As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.42; P.L.68-2025, SEC.93.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
Nearby sections (25 sections)
  1. 6-3.5-11-9 · Credit upon sale of vehicle
  2. 6-3.5-11-10 · Registration of vehicle; wheel tax; amount; collection
  3. 6-3.5-11-11 · Apportioned wheel tax for certain vehicles
  4. 6-3.5-11-12 · Collections; remittance; report
  5. 6-3.5-11-13 · Collection by bureau of motor vehicles or department of…
  6. 6-3.5-11-14 · Wheel tax fund; use
  7. 6-3.5-11-15 · Estimate of revenues
  8. 6-3.5-11-16 · Violations; offense
  9. 6-3.6-1-1 · Purpose; effective date of article; procedures for…
  10. 6-3.6-1-1.1 · Repealed
  11. 6-3.6-1-1.5 · Transition of certain homestead credits to the property…
  12. 6-3.6-1-2 · Applicability of article
  13. 6-3.6-1-3 · Continuation of former tax rates
  14. 6-3.6-1-4 · Applicable provisions for changes in a tax; credits;…
  15. 6-3.6-1-5 · References to repealed and replaced statutes
  16. 6-3.6-1-6 · Continuation of rights; duties; obligations; proceedings;
  17. 6-3.6-1-7 · Continuation of time periods; time limits; former tax
  18. 6-3.6-1-8 · Continuation of time periods; time limits; bonds or leases
  19. 6-3.6-1-9 · Certification to each county of tax rates by tax category
  20. 6-3.6-1-10 · Transition assistance; department of local government…
  21. 6-3.6-2-1 · Applicability
  22. 6-3.6-2-2 · "Adjusted gross income"
  23. 6-3.6-2-3 · "Allocation amount"
  24. 6-3.6-2-4 · "Attributed allocation amount"
  25. 6-3.6-2-5 · "Certified distribution"
Full table of contents →