Sec. 4. (a) Except for a tax rate that has an expiration date, a tax rate remains in effect until the effective date of an ordinance that increases, decreases, or rescinds that tax rate.
(b) A tax rate may not be changed more than once each year under this article.
As added by P.L.243-2015, SEC.10.
Structure Indiana Code
Article 3.6. Local Income Taxes
Chapter 3. Adopting Body; Adoption Procedures; Effective Date of Ordinances
6-3.6-3-1. Adopting Body; Local Income Tax Council; County Fiscal Body
6-3.6-3-3. Effective Date of Ordinance
6-3.6-3-4. Tax Rate Remains in Effect Until Effective Date of Ordinance; Expiration Date
6-3.6-3-6. Local Income Tax Council; Allocation of Votes; County With a Single Voting Bloc
6-3.6-3-7.5. County Council Hearing Requirements for Ordinances
6-3.6-3-9. Local Income Tax Council; Voting by Resolution
6-3.6-3-10. Local Income Tax Council; May Not Adopt More Than One Ordinance in a Year