Indiana Code — Title 6 (Taxation)
IC 6-3.6-7-4
Procedures for imposition of special purpose rate; findings and
Official textiga.in.govlast amended
determination of need for the tax; ordinances under former tax recognized
Sec. 4. In order to impose a tax under this chapter, an adopting body must adopt an ordinance finding and determining that revenues from the tax are needed for the purposes described in the section under which the tax is imposed. The adoption of an ordinance under the former tax law for a special purpose described in this chapter is considered an ordinance adopted under this chapter.
As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.58.
Amendment history
As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.58.
Source: view the official text
Nearby sections (25 sections)
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