Indiana Code
Article 3.6. Local Income Taxes
Chapter 7. Special Purpose Rates

6-3.6-7-1. Legislative Findings; Policy - Sec. 1. Maintaining low property tax rates is essential to...

6-3.6-7-2. Authorization; Adoption of Special Purpose Tax Rate; Limitations - Sec. 2. An adopting body may impose a tax on...

6-3.6-7-3. Permitted Purposes for Special Purpose Rates; Repayment of Bonds or Leases; Balance Transfer to County Highway Fund - Sec. 3. (a) A separate tax rate is permitted under...

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 - Sec. 4. In order to impose a tax under this...

6-3.6-7-5. Revenue From Special Purpose Rate Treated as Additional Revenue; May Not Reduce Levy Limit or Approved Rate - Sec. 5. Revenue raised from a tax imposed under this...

6-3.6-7-6. Separate Accounting of Revenue; Record Keeping - Sec. 6. A governmental entity to which revenue raised from...

6-3.6-7-7. Daviess County; Additional Rate for County Jail Facilities; Use of Additional Revenue; Balance Transfer to County Highway Fund - Sec. 7. (a) This section applies to Daviess County. (b)...

6-3.6-7-7.5. Decatur County; Additional Rate for County Jail Facilities - Sec. 7.5. (a) This section applies to Decatur County. (b)...

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 - Sec. 8. (a) This section applies to Elkhart County. (b)...

6-3.6-7-8.5. Fountain County; Additional Rate for County Jail Facilities - Sec. 8.5. (a) This section applies to Fountain County. (b)...

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 - Sec. 8.7. (a) This section applies to Fulton County. (b)...

6-3.6-7-9. Hancock County; Library Property Taxes; Allocation of Property Tax Relief Rates; Replacement Credits - Sec. 9. (a) This section applies only to Hancock County....

6-3.6-7-10. Howard County; Additional Rate to Fund the Operation and Maintenance of a Jail or Juvenile Detention Center - Sec. 10. (a) This section applies only to Howard County....

6-3.6-7-11. Jackson County; Additional Rate for Jail and Juvenile Detention Center - Sec. 11. (a) This section applies only to Jackson County....

6-3.6-7-12. Jasper County; Additional Rate for Criminal Justice Facilities; Uses; Balance Transfer to County Highway Fund - Sec. 12. (a) This section applies only to Jasper County....

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 - Sec. 12.5. (a) This section applies to Jennings County. (b)...

6-3.6-7-13. Knox County; Additional Rate for County Jail Facilities - Sec. 13. (a) This section applies only to Knox County....

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....

6-3.6-7-15. Miami County; Additional Rate for County Jail; Uses - Sec. 15. (a) This section applies only to Miami County....

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 - Sec. 16. (a) This section applies only to Monroe County....

6-3.6-7-17. Perry County; Additional Rate for County Jail and Related Buildings; Uses; Balance Transfer to the County Jail Operations Fund - Sec. 17. (a) This section applies only to Perry County....

6-3.6-7-18. Pulaski County; Additional Rate for Jail, Courthouse, and Justice Center - Sec. 18. (a) This section applies only to Pulaski County....

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 - Sec. 19. (a) This section applies only to Randolph County....

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 - Sec. 19.5. (a) This section applies to Rush County. (b)...

6-3.6-7-20. Scott County; Additional Rate for Jail Facilities - Sec. 20. (a) This section applies only to Scott County....

6-3.6-7-21. Starke County; Additional Rate for County Jail; Uses - Sec. 21. (a) This section applies only to Starke County....

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 - Sec. 21.5. (a) This section applies only to Tipton County....

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 - Sec. 22. (a) This section applies only to Union County....

6-3.6-7-23. Wayne County; Additional Rate for County Jail; Uses; Balance Transfer to County Highway Fund - Sec. 23. (a) This section applies only to Wayne County....

6-3.6-7-24. Additional Rate in a County That Is a Member of a Regional Development Authority; Uses - Sec. 24. (a) This section applies only to a county...

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 - Sec. 25. (a) This section applies only to a county...

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 - Sec. 26. (a) This section applies to a county that:...

6-3.6-7-27. Delaware County; Hamilton County; Hancock County; Johnson County; Madison County; Marion County; Additional Rate for Public Transportation Projects - Sec. 27. (a) This section applies only to an eligible...