Indiana Code
Chapter 7. Special Purpose Rates
6-3.6-7-1. Legislative Findings; Policy

Sec. 1. Maintaining low property tax rates is essential to economic development. The use of a tax imposed for the purposes of this chapter, rather than the use of property taxes, promotes this policy.
As added by P.L.243-2015, SEC.10.

Structure Indiana Code

Indiana Code

Title 6. Taxation

Article 3.6. Local Income Taxes

Chapter 7. Special Purpose Rates

6-3.6-7-1. Legislative Findings; Policy

6-3.6-7-2. Authorization; Adoption of Special Purpose Tax Rate; Limitations

6-3.6-7-3. Permitted Purposes for Special Purpose Rates; Repayment of Bonds or Leases; Balance Transfer to County Highway Fund

6-3.6-7-4. Procedures for Imposition of Special Purpose Rate; Findings and Determination of Need for the Tax; Ordinances Under Former Tax Recognized

6-3.6-7-5. Revenue From Special Purpose Rate Treated as Additional Revenue; May Not Reduce Levy Limit or Approved Rate

6-3.6-7-6. Separate Accounting of Revenue; Record Keeping

6-3.6-7-7. Daviess County; Additional Rate for County Jail Facilities; Use of Additional Revenue; Balance Transfer to County Highway Fund

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 Justice Facilities; Use of Additional Revenue; Balance Transfer to County Highway Fund

6-3.6-7-8.5. Fountain County; Additional Rate for County Jail Facilities

6-3.6-7-8.7. Fulton County; Additional Rate for Jail and Related Buildings and Parking Facilities; Use of Additional Revenue; County Jail Revenue Fund

6-3.6-7-9. Hancock County; Library Property Taxes; Allocation of Property Tax Relief Rates; Replacement Credits

6-3.6-7-10. Howard County; Additional Rate to Fund the Operation and Maintenance of a Jail or Juvenile Detention Center

6-3.6-7-11. Jackson County; Additional Rate for Jail and Juvenile Detention Center

6-3.6-7-12. Jasper County; Additional Rate for Criminal Justice Facilities; Uses; Balance Transfer to County Highway Fund

6-3.6-7-12.5. Jennings County; Additional Rate for County Jail and Related Buildings and Parking Facilities; Use of Additional Revenue; County Jail Revenue Fund

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 Facilities; Uses; Balance Transfer to the County Jail Fund

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 Maintenance of a Juvenile Detention Center or Facilities Providing Juvenile Services

6-3.6-7-17. Perry County; Additional Rate for County Jail and Related Buildings; Uses; Balance Transfer to the County Jail Operations Fund

6-3.6-7-18. Pulaski County; Additional Rate for Jail, Courthouse, and Justice Center

6-3.6-7-19. Randolph County; Additional Rate for Courthouse, County Jail, Public Safety Improvements, and Other County Facilities; Renovation of Former County Hospital; Volunteer Fire Department

6-3.6-7-19.5. Additional Rate for Rush County Jail and Related Facilities Construction, Operation, and Maintenance; Pledge for Bonds; Balance Transfer to County Rainy Day Fund

6-3.6-7-20. Scott County; Additional Rate for Jail Facilities

6-3.6-7-21. Starke County; Additional Rate for County Jail; Uses

6-3.6-7-21.5. Additional Rate for Tipton County Jail and Related Facilities; Pledge for Bonds; County Facilities Revenue Fund; Balance Transfer to County Rainy Day Fund

6-3.6-7-22. Union County; Additional Rate for County Courthouse, County Jail, and Other Criminal Justice Facilities; Uses; Balance Transfer to County Rainy Day Fund

6-3.6-7-23. Wayne County; Additional Rate for County Jail; Uses; Balance Transfer to County Highway Fund

6-3.6-7-24. Additional Rate in a County That Is a Member of a Regional Development Authority; Uses

6-3.6-7-25. Additional Rate for Jail Facilities in a County Subject to a Federal Court Order; Uses; Balance Transfer to the County General Fund

6-3.6-7-26. Additional Rate for Courthouse in a County That Is Subject to a Federal Court Order and Required to Comply With the Americans With Disabilities Act; Uses

6-3.6-7-27. Delaware County; Hamilton County; Hancock County; Johnson County; Madison County; Marion County; Additional Rate for Public Transportation Projects