Indiana Code — Title 6 (Taxation)
IC 6-3.6-6-2.6
Tax rate for acute care hospital; adoption of ordinance by
county fiscal body; distribution of revenue; use of tax revenue
Note: This version of section effective until 1-1-2028. See also following repeal of this section, effective 1-1-2028.
Sec. 2.6. (a) As used in this section, "acute care hospital" means an acute care hospital that is:
# (1)
established and operated under IC 16-22-2, IC 16-22-8, or IC 16-23; and
# (2)
licensed under IC 16-21.
(b) A county fiscal body may adopt an ordinance to impose a tax rate for acute care hospitals located in the county. The tax rate must be in increments of one-hundredth of one percent (0.01%) and may not exceed one-tenth of one percent (0.1%).
(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 only for the operating expenses of the acute care hospital located in the county.
As added by P.L.137-2024, SEC.7.
Amendment history
As added by P.L.137-2024, SEC.7.
Source: view the official text
Nearby sections (25 sections)
- 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…
- 6-3.6-6-2.6 · Tax rate for acute care hospital; adoption of ordinance by
- 6-3.6-6-2.7 · Tax rate for correctional and rehabilitation facilities;…
- 6-3.6-6-2.8 · Tax rate for emergency medical services; adoption of
- 6-3.6-6-2.9 · Tax rate for county staff expenses and courtroom costs of…
- 6-3.6-6-3 · Treatment of tax revenue; distributions to school…
- 6-3.6-6-3.1 · Tax rate for funding property tax homestead credits;
- 6-3.6-6-4 · Additional revenue; allocation; public safety; economic
- 6-3.6-6-4.3 · Revenue for fire protection and emergency medical…
- 6-3.6-6-4.5 · Revenue for nonmunicipal civil taxing units; adoption of…
- 6-3.6-6-5 · Allocations; pledge for payment of bonds or leases
- 6-3.6-6-6 · Repealed
- 6-3.6-6-6.1 · Revenue for certain cities and towns; allocation; request…
- 6-3.6-6-7 · Repealed