Sec. 9.5. (a) This section applies to a county:
(1) in which the county adopting body is a local income tax council;
(2) that is a county with a single voting bloc; and
(3) that proposes to increase a tax rate in the county.
However, the provisions under section 9 of this chapter shall apply to a county described in subdivisions (1) and (2) that proposes to decrease a tax rate in the county.
(b) A local income tax council described in subsection (a) must vote as a whole to exercise its authority to increase a tax rate under this article.
(c) A resolution passed by the fiscal body of a county, city, or town that is a member of the local income tax council exercises the vote of each individual who sits on the fiscal body of the county, city, or town on the proposed ordinance, and the individual's vote may not be changed during the year.
(d) This section expires May 31, 2024.
As added by P.L.154-2020, SEC.34. Amended by P.L.159-2021, SEC.25.
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