Tax rate remains in effect until effective date of ordinance;

Official textiga.in.govlast amended 2025

after December 31, 2027
Note: This version of section effective 7-1-2027. See also preceding version of this section, effective until 7-1-2027.
Sec. 4.

# (a)

Except for a tax rate that has an expiration date, and except as provided in section 3(f) of this chapter (before its expiration), a tax rate remains in effect until the effective date of an ordinance that increases, decreases, or rescinds that tax rate.

# (b)

A tax rate may not be changed more than once each year under this article.

# (c)

A local income tax expenditure tax rate that is imposed in a county under IC 6-3.6-6 continues in effect after December 31, 2027, only if the adopting body adopts an ordinance to renew the expenditure tax rate beginning January 1, 2028. An ordinance under this subsection must be adopted by the adopting body on or before October 1, 2027, as set forth in section 3(b)(1) of this chapter. However, this subsection shall not be construed to prohibit an adopting body that fails to adopt an ordinance to continue an expenditure tax rate after December 31, 2027, from adopting an ordinance under this article to impose, renew, or modify an expenditure tax rate under IC 6-3.6-6 beginning January 1, 2029, or any year thereafter.
As added by P.L.243-2015, SEC.10. Amended by P.L.236-2023, SEC.76; P.L.68-2025, SEC.105.

Amendment history

As added by P.L.243-2015, SEC.10. Amended by P.L.236-2023, SEC.76; P.L.68-2025, SEC.105.

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