reglab/housing_qa huggingface dataset:
IN Code § 6-3.6-3-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 3. Adopting Body; Adoption Procedures; Effective Date of Ordinances|6-3.6-3-4. Tax Rate Remains in Effect Until Effective Date of Ordinance; Expiration Date

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.
IN Code § 6-3.6-3-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 3. Adopting Body; Adoption Procedures; Effective Date of Ordinances|6-3.6-3-5. Voting on Ordinances; Votes Recorded and Certified by Auditor of the County; County With a Single Voting Bloc

Sec. 5. (a) The auditor of a county shall record all votes taken on ordinances presented for a vote under this article and not more than ten (10) days after the vote, send a certified copy of the results to:(1) the commissioner of the department of state revenue; and(2) the commissioner of the department of local government finance;in an electronic format approved by the commissioner of the department of local government finance.(b) Except as provided in subsection (c), this subsection applies only to a county that has a local income tax council. The county auditor may cease sending certified copies after the county auditor sends a certified copy of results showing that members of the local income tax council have cast a majority of the votes on the local income tax council for or against the proposed ordinance.(c) This subsection applies only to a county with a single voting bloc that proposes to increase (but not decrease) a tax rate in the county. The county auditor may cease sending certified copies of the votes on the local income tax council voting as a whole under section 9.5 of this chapter after the county auditor sends a certified copy of results showing that the individuals who sit on the fiscal bodies of the county, cities, and towns that are members of the local income tax council have cast a majority of the votes on the local income tax council voting as a whole under section 9.5 of this chapter for or against the proposed ordinance. This subsection expires May 31, 2024.As added by P.L.243-2015, SEC.10. Amended by P.L.154-2020, SEC.29; P.L.159-2021, SEC.21.
IN Code § 6-3.6-3-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 3. Adopting Body; Adoption Procedures; Effective Date of Ordinances|6-3.6-3-6. Local Income Tax Council; Allocation of Votes; County With a Single Voting Bloc

Sec. 6. (a) This section applies to a county in which the county adopting body is a local income tax council.(b) In the case of a city or town that lies within more than one (1) county, the county auditor of each county shall base the allocations required by subsections (d) and (e) on the population of that part of the city or town that lies within the county for which the allocations are being made.(c) Each local income tax council has a total of one hundred (100) votes.(d) Each county, city, or town that is a member of a local income tax council is allocated a percentage of the total one hundred (100) votes that may be cast. The percentage that a city or town is allocated for a year equals the same percentage that the population of the city or town bears to the population of the county. The percentage that the county is allocated for a year equals the same percentage that the population of all areas in the county not located in a city or town bears to the population of the county.(e) This subsection applies only to a county with a single voting bloc. Each individual who sits on the fiscal body of a county, city, or town that is a member of the local income tax council is allocated for a year the number of votes equal to the total number of votes allocated to the particular county, city, or town under subsection (d) divided by the number of members on the fiscal body of the county, city, or town. This subsection expires May 31, 2024.(f) On or before January 1 of each year, the county auditor shall certify to each member of the local income tax council the number of votes, rounded to the nearest one hundredth (0.01), each member has for that year.(g) This subsection applies only to a county with a single voting bloc. On or before January 1 of each year, in addition to the certification to each member of the local income tax council under subsection (f), the county auditor shall certify to each individual who sits on the fiscal body of each county, city, or town that is a member of the local income tax council the number of votes, rounded to the nearest one hundredth (0.01), each individual has under subsection (e) for that year. This subsection expires May 31, 2024.As added by P.L.243-2015, SEC.10. Amended by P.L.154-2020, SEC.30; P.L.159-2021, SEC.22; P.L.32-2021, SEC.12.
IN Code § 6-3.6-3-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 3. Adopting Body; Adoption Procedures; Effective Date of Ordinances|6-3.6-3-7. Local Income Tax Council; Procedures for Proposal of an Ordinance; Notice and Public Hearing

Sec. 7. (a) This section applies to a county in which the county adopting body is a local income tax council.(b) Before a member of the local income tax council may propose an ordinance under section 8 of this chapter, or vote on a proposed ordinance (including a proposed ordinance under section 8(e) of this chapter that is being considered by the local income tax council as a whole as required under section 9.5 of this chapter (before its expiration)), the member must hold a public hearing on the proposed ordinance and provide the public with notice of the time and place where the public hearing will be held.(c) The notice required by subsection (b) must be given in accordance with IC 5-3-1 and include the proposed ordinance or resolution to propose an ordinance.(d) In addition to the notice required by subsection (b), the adopting body shall also provide a copy of the notice to all taxing units in the county at least ten (10) days before the public hearing.As added by P.L.243-2015, SEC.10. Amended by P.L.247-2017, SEC.10; P.L.154-2020, SEC.31.
IN Code § 6-3.6-3-7.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 3. Adopting Body; Adoption Procedures; Effective Date of Ordinances|6-3.6-3-7.5. County Council Hearing Requirements for Ordinances

Sec. 7.5. (a) This section applies to a county in which the county adopting body is the county council.(b) Before the county council may vote on a proposed ordinance under this article, the county council must hold a public hearing on the proposed ordinance and provide the public with notice of the date, time, and place of the public hearing.(c) The notice required by subsection (b) must be given in accordance with IC 5-3-1 and include the proposed ordinance.(d) In addition to the notice required by subsection (b), the adopting body shall also provide a copy of the notice to all taxing units in the county at least ten (10) days before the public hearing.As added by P.L.197-2016, SEC.45. Amended by P.L.247-2017, SEC.11.
IN Code § 6-3.6-3-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 3. Adopting Body; Adoption Procedures; Effective Date of Ordinances|6-3.6-3-9. Local Income Tax Council; Voting by Resolution

Sec. 9. (a) Except as provided in subsection (d), this section applies to a county in which the county adopting body is a local income tax council.(b) A member of the local income tax council may exercise its votes by passing a resolution and transmitting the resolution to the county auditor.(c) A resolution passed by a member of the local income tax council exercises all votes of the member on the proposed ordinance, and those votes may not be changed during the year.(d) This section does not apply to a county in which the county adopting body is a local income tax council to which section 9.5 of this chapter applies. This subsection expires May 31, 2024.As added by P.L.243-2015, SEC.10. Amended by P.L.154-2020, SEC.33; P.L.159-2021, SEC.24.
IN Code § 6-3.6-3-9.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 3. Adopting Body; Adoption Procedures; Effective Date of Ordinances|6-3.6-3-9.5. Local Income Tax Council That Is a County With a Single Voting Bloc Proposing to Increase Tax Rate; Vote; Resolution

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.
IN Code § 6-3.6-3-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 3. Adopting Body; Adoption Procedures; Effective Date of Ordinances|6-3.6-3-10. Local Income Tax Council; May Not Adopt More Than One Ordinance in a Year

Sec. 10. (a) This section applies to a county in which the county adopting body is a local income tax council.(b) A local income tax council may pass only one (1) ordinance adopting, increasing, decreasing, or rescinding a tax in one (1) year. Once the ordinance has been passed, the county auditor shall:(1) cease distributing those types of proposed ordinances for the rest of the year; and(2) withdraw from the membership any other of those types of proposed ordinances.Any votes subsequently received by the county auditor on those types of proposed ordinances during that same year are void.(c) The local income tax council may not vote on, nor may the county auditor distribute to the members of the local income tax council, any proposed ordinance during a year, if previously during that same year the county auditor received and distributed to the members of the local income tax council a proposed ordinance whose passage would have substantially the same effect.As added by P.L.243-2015, SEC.10.
IN Code § 6-3.6-4-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 4. Imposition of Tax|6-3.6-4-1. Imposition of Tax; Rate of Tax

Sec. 1. (a) A tax is imposed on the adjusted gross income of local taxpayers at a tax rate that is a sum of the tax rates imposed by the county's adopting body and in effect in the county.(b) The combined tax rates imposed under IC 6-3.6-5, IC 6-3.6-6, and IC 6-3.6-7 constitute the tax imposed on the adjusted gross income of local taxpayers in the county.As added by P.L.243-2015, SEC.10.
IN Code § 6-3.6-4-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 4. Imposition of Tax|6-3.6-4-2. Tax Rates; Adoption; Increasing; Decreasing; Rescinding

Sec. 2. Subject to section 3 of this chapter, a tax rate authorized under IC 6-3.6-5, IC 6-3.6-6, or IC 6-3.6-7 may be adopted, increased, decreased, or rescinded without adopting, increasing, decreasing, or rescinding a tax rate authorized by either of the two (2) other chapters. However, an adopting body may:(1) adopt, increase, decrease, or rescind a tax authorized under a particular chapter of this article; and(2) adopt, increase, decrease, or rescind a tax authorized under another chapter of this article;in the same ordinance.As added by P.L.243-2015, SEC.10.
IN Code § 6-3.6-4-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 4. Imposition of Tax|6-3.6-4-3. Tax Rates; Limitations; Bonds or Leases Payable From Former Tax; Pledge of Tax Revenue

Sec. 3. If there are bonds or leases outstanding that are payable from a tax imposed under IC 6-3.5-1.1 (before its repeal January 1, 2017), IC 6-3.5-6 (before its repeal January 1, 2017), IC 6-3.5-7 (before its repeal January 1, 2017), IC 6-3.6-6, or IC 6-3.6-7 (but not IC 6-3.6-5), the adopting body may not reduce the tax rate below a rate that would produce one and twenty-five hundredths (1.25) times the total of the highest annual outstanding debt service plus the highest annual lease payments plus any amount required under the agreements for the bonds or leases to be deposited in a sinking fund or other reserve, unless:(1) the adopting body; or(2) any city, town, or county;pledges all or a part of its share of revenues from the tax imposed under IC 6-3.6-6 or IC 6-3.6-7 (but not IC 6-3.6-5) for the life of the bonds or the term of the lease, in an amount that is sufficient, when combined with the amount pledged by the city, town, or county that issued the bonds, to produce one and twenty-five hundredths (1.25) times the total of the highest annual outstanding debt service plus the highest annual lease payments plus the amount required under the agreements for the bonds or leases to be deposited in a sinking fund or other reserve.As added by P.L.243-2015, SEC.10.
IN Code § 6-3.6-5-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 5. Property Tax Relief Rates|6-3.6-5-1. Imposition of Tax

Sec. 1. An adopting body may impose a tax under section 6 of this chapter on the adjusted gross income of local taxpayers in the county served by the adopting body.As added by P.L.243-2015, SEC.10.
IN Code § 6-3.6-5-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 5. Property Tax Relief Rates|6-3.6-5-2. Treatment of Tax as Property Taxes; Credit May Not Reduce Levy Limit or Approved Rate

Sec. 2. A tax imposed under this chapter shall be treated as property taxes for all purposes. However, the department of local government finance may not reduce:(1) any taxing unit's maximum permissible property tax levy limit under IC 6-1.1-18.5; or(2) the approved property tax levy or rate for any fund;by the amount of any credits granted under this chapter.As added by P.L.243-2015, SEC.10.
IN Code § 6-3.6-5-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 5. Property Tax Relief Rates|6-3.6-5-3. Adoption of Ordinance; Imposition of Tax; Findings and Determination of Need for the Tax Revenue

Sec. 3. To impose a tax under this chapter, the adopting body must adopt an ordinance finding and determining that revenues from the tax are needed for the purposes described in section 6 of this chapter.As added by P.L.243-2015, SEC.10.
IN Code § 6-3.6-5-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 5. Property Tax Relief Rates|6-3.6-5-4. Credit; Reduction in Property Taxes

Sec. 4. A credit granted under this chapter shall be applied to reduce the property tax liability of a taxpayer before the application of a credit granted under IC 6-1.1-20.4 or IC 6-1.1-20.6.As added by P.L.243-2015, SEC.10. Amended by P.L.247-2017, SEC.12.
IN Code § 6-3.6-5-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 5. Property Tax Relief Rates|6-3.6-5-5. Assistance in Calculating Credit Percentage; Auditor of State

Sec. 5. The auditor of state shall assist adopting bodies and county auditors in calculating credit percentages and amounts under this article.As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.46.
IN Code § 6-3.6-6-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 6. Expenditure Rate|6-3.6-6-1. Imposition of Tax

Sec. 1. An adopting body may impose a tax under section 2 of this chapter on the adjusted gross income of local taxpayers in the county served by the adopting body.As added by P.L.243-2015, SEC.10.
IN Code § 6-3.6-6-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 6. Expenditure Rate|6-3.6-6-2. Rate of Tax

Sec. 2. (a) This section applies to all counties.(b) The adopting body may impose a tax rate under this chapter that does not exceed:(1) two and five-tenths percent (2.5%) in all counties other than Marion County; and(2) two and seventy-five hundredths percent (2.75%) in Marion County;on the adjusted gross income of local taxpayers in the county served by the adopting body.As added by P.L.243-2015, SEC.10.
IN Code § 6-3.6-6-2.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 6. Expenditure Rate|6-3.6-6-2.5. Tax Rate for a Psap in Certain Counties; Adoption of Ordinance by County Fiscal Body; Distribution of Revenue

Sec. 2.5. (a) This section applies to a county in which the adopting body:(1) is the local income tax council; and(2) did not allocate the revenue under this chapter from an expenditure rate of at least one-tenth of one percent (0.1%) to pay for a PSAP in the county for a year.(b) A county fiscal body may adopt an ordinance to impose a tax rate for a PSAP in the county. The tax rate must be in increments of one-hundredth of one percent (0.01%) and may not exceed one-tenth of one percent (0.1%).(c) The revenue generated by a tax rate imposed under this section must be distributed directly to the county before the remainder of the expenditure rate revenue is distributed. The revenue shall be maintained in a separate dedicated county fund and used only for paying for a PSAP in the county.As added by P.L.180-2016, SEC.16.
IN Code § 6-3.6-6-2.7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 6. Expenditure Rate|6-3.6-6-2.7. Tax Rate for Correctional and Rehabilitation Facilities; Adoption of Ordinance by County Fiscal Body; Distribution of Revenue

Sec. 2.7. (a) A county fiscal body may adopt an ordinance to impose a tax rate for correctional facilities and rehabilitation facilities in the county. The tax rate must be in increments of one-hundredth of one percent (0.01%) and may not exceed two-tenths of one percent (0.2%). The tax rate may not be in effect for more than twenty-two (22) years. If an ordinance is adopted after June 30, 2019, to impose a tax rate under this section, not more than twenty percent (20%) of the revenue from the tax rate under this section may be used for operating expenses for correctional facilities and rehabilitation facilities in the county.(b) The revenue generated by a tax rate imposed under this section must be distributed directly to the county before the remainder of the expenditure rate revenue is distributed. The revenue shall be maintained in a separate dedicated county fund and used by the county only for paying for correctional facilities and rehabilitation facilities in the county.As added by P.L.184-2018, SEC.2. Amended by P.L.257-2019, SEC.70.
IN Code § 6-3.6-6-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 6. Expenditure Rate|6-3.6-6-4. Additional Revenue; Allocation; Public Safety; Economic Development; Certified Shares

Sec. 4. The adopting body shall, by ordinance, determine how the additional revenue from a tax under this chapter must be allocated in subsequent years. The allocations are subject to IC 6-3.6-11. The ordinance must be adopted as provided in IC 6-3.6-3 and takes effect and applies as specified in IC 6-3.6-3-3. The ordinance continues to apply thereafter until it is rescinded or modified. The revenue must be allocated among one (1) or more of the following uses as provided in this chapter:(1) Public safety.(2) Economic development projects.(3) Certified shares.The ordinance must describe the allocation of additional revenue by use of percentages.As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.48; P.L.247-2017, SEC.15.
IN Code § 6-3.6-6-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 6. Expenditure Rate|6-3.6-6-5. Allocations; Pledge for Payment of Bonds or Leases

Sec. 5. The adopting body may not reduce the proportional allocation among the uses described in section 4 of this chapter in a year if the reduction would allocate less to the payment of bonds or leases for which the tax under this chapter has been pledged in accordance with law than the amount pledged and payable in that year or required under the agreements for the bonds or leases to be deposited in a sinking fund or other reserve in that year.As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.49.
IN Code § 6-3.6-6-8.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 6. Expenditure Rate|6-3.6-6-8.5. Marion County; Allocation of Additional Revenue to Fund Operation of a Public Library, a Public Transportation Corporation; or a Public Communications Systems and Computer Facilities District

Sec. 8.5. (a) This section applies only to Marion County.(b) The adopting body may allocate additional revenue to fund the operation of a public library in a county containing a consolidated city as provided in an election, if any, made by the county fiscal body under IC 36-3-7-6. An allocation under this section shall be made from the part of the additional revenue that would otherwise be allocated as certified shares.(c) The adopting body may allocate additional revenue to fund the operation of a public transportation corporation as provided in an election, if any, made by the county fiscal body under IC 36-9-4-42. An allocation under this section shall be made from the part of the additional revenue that would otherwise be allocated as certified shares.(d) The adopting body may allocate additional revenue to fund the operation of a public communications systems and computer facilities district as provided in an election, if any, made by the county fiscal body under IC 36-8-15-19(b). The additional revenue shall be allocated and distributed before the allocation and distribution of the remaining tax revenue under this chapter.As added by P.L.243-2015, SEC.10. Amended by P.L.247-2017, SEC.17.