Indiana Code — Title 6 (Taxation)
IC 6-3.6-3-10
Local income tax council; may not adopt more than one
ordinance in a year
Note: This version of section effective until 7-1-2027. See also following repeal of this section, effective 7-1-2027.
Sec. 10. (a) This section applies to a county in which the county adopting body is a local income tax council.
(b) A local income tax council may pass only one (1) ordinance adopting, increasing, decreasing, or rescinding a tax in one (1) year. Once the ordinance has been passed, the county auditor shall:
# (1)
cease distributing those types of proposed ordinances for the rest of the year; and
# (2)
withdraw from the membership any other of those types of proposed ordinances.
Any votes subsequently received by the county auditor on those types of proposed ordinances during that same year are void.
(c) The local income tax council may not vote on, nor may the county auditor distribute to the members of the local income tax council, any proposed ordinance during a year, if previously during that same year the county auditor received and distributed to the members of the local income tax council a proposed ordinance whose passage would have substantially the same effect.
As added by P.L.243-2015, SEC.10.
Amendment history
As added by P.L.243-2015, SEC.10.
Source: view the official text
Nearby sections (25 sections)
- 6-3.6-3-1 · Adopting body; local income tax council; county fiscal body
- 6-3.6-3-2 · Actions by ordinance or resolution; uniform documents;
- 6-3.6-3-3 · Effective date of ordinance
- 6-3.6-3-3.3 · Effective date of ordinance; municipal local income tax
- 6-3.6-3-4 · Tax rate remains in effect until effective date of…
- 6-3.6-3-5 · Voting on ordinances; votes recorded and certified by…
- 6-3.6-3-6 · Local income tax council; allocation of votes; county with a
- 6-3.6-3-7 · Local income tax council; procedures for proposal of an
- 6-3.6-3-7.5 · County council hearing requirements for ordinances;…
- 6-3.6-3-8 · Local income tax council; resolution to propose an…
- 6-3.6-3-9 · Local income tax council; voting by resolution
- 6-3.6-3-9.5 · Local income tax council that is a county with a single…
- 6-3.6-3-10 · Local income tax council; may not adopt more than one
- 6-3.6-3-11 · Expired
- 6-3.6-4-1 · Imposition of tax; rate of tax
- 6-3.6-4-2 · Tax rates; adoption; increasing; decreasing; rescinding
- 6-3.6-4-3 · Tax rates; limitations; bonds or leases payable from former
- 6-3.6-5-1 · Imposition of tax
- 6-3.6-5-2 · Treatment of tax as property taxes; credit may not reduce…
- 6-3.6-5-3 · Adoption of ordinance; imposition of tax; findings and
- 6-3.6-5-4 · Credit; reduction in property taxes
- 6-3.6-5-5 · Assistance in calculating credit percentage; department of…
- 6-3.6-5-6 · Rate of tax; property tax credit; allocation categories;…
- 6-3.6-5-7 · Chapter expiration
- 6-3.6-6-0.5 · "Nonmunicipal civil taxing unit"