Indiana Code — Title 6 (Taxation)
IC 6-3.6-4-2
Tax rates; adoption; increasing; decreasing; rescinding
Note: This version of section effective 1-1-2028. See also preceding version of this section, effective until 1-1-2028.
Sec. 2. Subject to section 3 of this chapter, a tax rate authorized under IC 6-3.6-6 or
IC 6-3.6-7 may be adopted, increased, decreased, or rescinded without adopting, increasing,
decreasing, or rescinding a tax rate authorized by the other chapter. However, an adopting body may:
# (1)
adopt, increase, decrease, or rescind a tax authorized under a particular chapter of this article; and
# (2)
adopt, increase, decrease, or rescind a tax authorized under another chapter of this article;
in the same ordinance.
As added by P.L.243-2015, SEC.10. Amended by P.L.68-2025, SEC.114.
Amendment history
As added by P.L.243-2015, SEC.10. Amended by P.L.68-2025, SEC.114.
Source: view the official text
Nearby sections (25 sections)
- 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"
- 6-3.6-6-1 · Imposition of tax
- 6-3.6-6-2 · Rate of tax
- 6-3.6-6-2.5 · Tax rate for a PSAP in certain counties; adoption of…