Indiana Code
Chapter 7. Special Purpose Rates
6-3.6-7-14. Marshall County; Additional Rate for Criminal Justice Facilities; Uses; Balance Transfer to the County Jail Fund

Sec. 14. (a) This section applies only to Marshall County.
(b) The county fiscal body may impose a tax on the adjusted gross income of local taxpayers at a tax rate that does not exceed the lesser of the following:
(1) Twenty-five hundredths percent (0.25%).
(2) The rate necessary to carry out the purposes described in subsection (c).
(c) Revenue raised from a tax under this section may be used only for the following purposes:
(1) To finance, construct, acquire, improve, renovate, or equip:
(A) jail facilities;
(B) juvenile court, detention, and probation facilities;
(C) other criminal justice facilities; and
(D) related buildings and parking facilities;
located in the county, including costs related to the demolition of existing buildings and the acquisition of land.
(2) Repay bonds issued or leases entered into for the purposes described in subdivision (1).
(d) The tax imposed under this section may be imposed only until the last of the following dates:
(1) The date on which the purposes described in subsection (c)(1) are completed.
(2) The date on which the last of any bonds issued (including any refunding bonds) or leases described in subsection (c)(2) are fully paid.
The term of the bonds issued (including any refunding bonds) or a lease entered into under subsection (c)(2) may not exceed twenty (20) years.
(e) Money accumulated from the tax under this section after the tax imposed by this section is terminated shall be transferred to the county jail fund to be established under subsection (f).
(f) The county auditor shall establish a county jail fund that shall only be used for maintenance of a jail facility, and shall not be used to issue new debt or enter into leases, notwithstanding any other sections of this chapter.
As added by P.L.243-2015, SEC.10. Amended by P.L.38-2021, SEC.45.

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