Sec. 3. Except to the extent that taxes imposed in a county under or determined under:
(1) IC 6-3.5-1.1 (repealed);
(2) IC 6-3.5-1.5 (repealed);
(3) IC 6-3.5-6 (repealed); or
(4) IC 6-3.5-7 (repealed);
are increased, decreased, or rescinded under this article, the total tax rate in effect in a county under the provisions described in subdivisions (1) through (4) on May 1, 2016, continue in effect after May 1, 2016, and shall be treated as taxes imposed under this article.
As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.42.
Structure Indiana Code
Article 3.6. Local Income Taxes
Chapter 1. Purpose; Application; Transitional Provisions
6-3.6-1-1. Purpose; Effective Date of Article; Procedures for Transition
6-3.6-1-1.5. Transition of Certain Homestead Credits to the Property Tax Relief Rate
6-3.6-1-2. Applicability of Article
6-3.6-1-3. Continuation of Former Tax Rates
6-3.6-1-4. Applicable Provisions for Changes in a Tax; Credits; Pledges for Payment From Tax Revenue
6-3.6-1-5. References to Repealed and Replaced Statutes
6-3.6-1-6. Continuation of Rights; Duties; Obligations; Proceedings; Liabilities; Bonds and Leases
6-3.6-1-7. Continuation of Time Periods; Time Limits; Former Tax
6-3.6-1-8. Continuation of Time Periods; Time Limits; Bonds or Leases Payable From Tax
6-3.6-1-9. Certification to Each County of Tax Rates by Tax Category
6-3.6-1-10. Transition Assistance; Department of Local Government Finance