Indiana Code — Title 6 (Taxation)
IC 6-3.6-7-10
Howard County; additional rate to fund the operation and
maintenance of a jail or juvenile detention center
Sec. 10.
# (a)
This section applies only to Howard County.
# (b)
Maintaining low property tax rates is essential to economic development, and the use of a tax under this section, as needed in the county, to carry out the purposes of this section, rather than the use of property taxes, promotes these purposes.
# (c)
The county fiscal body may impose a tax rate on the adjusted gross income of local taxpayers that does not exceed twenty-five hundredths percent (0.25%).
# (d)
Revenues raised from a tax imposed under this section may be used only to fund the county's operation and maintenance of a jail or a juvenile detention center, or both.
As added by P.L.243-2015, SEC.10. Amended by P.L.154-2020, SEC.36.
Amendment history
As added by P.L.243-2015, SEC.10. Amended by P.L.154-2020, SEC.36.
Source: view the official text
Nearby sections (25 sections)
- 6-3.6-7-1 · Legislative findings; policy
- 6-3.6-7-2 · Authorization; adoption of special purpose tax rate;…
- 6-3.6-7-3 · Permitted purposes for special purpose rates; repayment of
- 6-3.6-7-4 · Procedures for imposition of special purpose rate; findings…
- 6-3.6-7-5 · Revenue from special purpose rate treated as additional
- 6-3.6-7-6 · Separate accounting of revenue; record keeping
- 6-3.6-7-7 · Daviess County; additional rate for county jail facilities;…
- 6-3.6-7-7.5 · Decatur County; additional rate for county jail facilities
- 6-3.6-7-8 · Elkhart County; additional rate for jail and other criminal
- 6-3.6-7-8.5 · Fountain County; additional rate for county jail…
- 6-3.6-7-8.7 · Fulton County; additional rate for jail and related…
- 6-3.6-7-9 · Hancock County; library property taxes; allocation of
- 6-3.6-7-10 · Howard County; additional rate to fund the operation and
- 6-3.6-7-11 · Jackson County; additional rate for jail and juvenile…
- 6-3.6-7-12 · Jasper County; additional rate for criminal justice…
- 6-3.6-7-12.5 · Jennings County; additional rate for county jail and…
- 6-3.6-7-13 · Knox County; additional rate for county jail facilities
- 6-3.6-7-14 · Marshall County; additional rate for criminal justice…
- 6-3.6-7-15 · Miami County; additional rate for county jail; uses
- 6-3.6-7-16 · Monroe County; additional rate to fund the operation and
- 6-3.6-7-17 · Perry County; additional rate for county jail and related
- 6-3.6-7-18 · Pulaski County; additional rate for jail, courthouse, and…
- 6-3.6-7-19 · Randolph County; additional rate for courthouse, county…
- 6-3.6-7-19.5 · Additional rate for Rush County jail and related…
- 6-3.6-7-20 · Scott County; additional rate for jail facilities