reglab/housing_qa huggingface dataset:
IN Code § 6-3.6-7-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 7. Special Purpose Rates|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) 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) To repay bonds issued or leases entered into for the purposes described in subdivision (1).(3) To operate and maintain jail facilities described in subdivision (1)(A) after the purposes described in subdivision (1) are completed and any bonds issued or leases entered into under subdivision (2) are fully paid.(d) The term of the bonds issued (including any refunding bonds) or a lease entered into under this section may not exceed twenty (20) years.(e) Money accumulated from a tax under this section that remains after the tax imposed by this section is terminated shall be transferred to the county highway fund to be used for construction, resurfacing, restoration, and rehabilitation of county highways, roads, and bridges.As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.59.
IN Code § 6-3.6-7-8.7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 7. Special Purpose Rates|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) Maintaining low property tax rates is essential to economic development, and the use of a tax under this section, as needed in the county, to carry out the purposes of this section, rather than the use of property taxes, promotes these purposes.(c) The county council may, by ordinance, determine that additional local income tax revenue is needed in the county to do the following:(1) Finance, construct, acquire, improve, renovate, and equip a county jail and related buildings and parking facilities, including costs related to the demolition of existing buildings, the acquisition of land, and any other reasonably related costs.(2) Pay bonds issued or leases entered into for the purposes described in subdivision (1).(3) Operate and maintain the facilities described in subdivision (1).(d) If the county council makes the determination set forth in subsection (c), the county council may adopt an ordinance to impose a local income tax rate on the adjusted gross income of local taxpayers that is the lesser of the following:(1) Twenty-five hundredths percent (0.25%).(2) The rate necessary to pay for the purposes described in subsection (c).(e) The tax rate used to pay for the purposes described in subsection (c)(1) and (c)(2) may be imposed only until the latest of the following dates:(1) The date on which the financing, construction, acquisition, improvement, renovation, and equipping of the facilities as described in subsection (c) are completed.(2) The date on which the last of any bonds issued (including refunding bonds) or leases entered into to finance the construction, acquisition, improvement, renovation, and equipping of the facilities described in subsection (c) are fully paid.(3) The date on which an ordinance adopted under subsection (d) is rescinded.(f) The tax rate under this section may be imposed beginning in the year following the year the ordinance is adopted and until the date on which the ordinance adopted under this section is rescinded.(g) The term of a bond issued (including any refunding bond) or a lease entered into under subsection (c) may not exceed twenty-five (25) years.(h) The county treasurer shall establish a county jail revenue fund to be used only for the purposes described in this section. Local income tax revenues derived from the tax rate imposed under this section shall be deposited in the county jail revenue fund.(i) Local income tax revenues derived from the tax rate imposed under this section:(1) may be used only for the purposes described in this section;(2) may not be considered by the department of local government finance in determining the county's maximum permissible property tax levy limit under IC 6-1.1-18.5; and(3) may be pledged to the repayment of bonds issued or leases entered into for the purposes described in subsection (c).As added by P.L.184-2018, SEC.4.
IN Code § 6-3.6-7-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 7. Special Purpose Rates|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.(b) Maintaining low property tax rates is essential to economic development, and the use of a tax under this section, as needed in the county, to carry out the purposes of this section, rather than the use of property taxes, promotes these purposes.(c) The county fiscal body may impose a tax rate on the adjusted gross income of local taxpayers that does not exceed twenty-five hundredths percent (0.25%).(d) Revenues raised from a tax imposed under this section may be used only to fund the county's operation and maintenance of a jail or a juvenile detention center, or both.As added by P.L.243-2015, SEC.10. Amended by P.L.154-2020, SEC.36.
IN Code § 6-3.6-7-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 7. Special Purpose Rates|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.(b) For calendar years ending before January 1, 2024, the county fiscal body may impose a tax on the adjusted gross income of local taxpayers at a tax rate that does not exceed one-tenth percent (0.1%).(c) Revenue raised from a tax under this section may be used only for the purposes of funding the operation and maintenance of a jail and juvenile detention center opened after July 1, 1998.As added by P.L.243-2015, SEC.10.
IN Code § 6-3.6-7-13 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 7. Special Purpose Rates|6-3.6-7-13. Knox County; Additional Rate for County Jail Facilities

Sec. 13. (a) This section applies only to Knox 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 this section.(c) Revenue from a tax under this section may be used only for the following purposes:(1) To finance, construct, acquire, and equip the county jail.(2) To repay bonds issued or leases entered into for constructing, acquiring, and equipping the county jail.As added by P.L.243-2015, SEC.10.
IN Code § 6-3.6-7-14 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|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.
IN Code § 6-3.6-7-15 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 7. Special Purpose Rates|6-3.6-7-15. Miami County; Additional Rate for County Jail; Uses

Sec. 15. (a) This section applies only to Miami County.(b) Miami County possesses unique economic development challenges due to:(1) underemployment in relation to similarly situated counties; and(2) the presence of a United States government military base or other military installation that is completely or partially inactive or closed.Maintaining low property tax rates is essential to economic development, and the use of a tax under this section to carry out the purposes of this section rather than use of property taxes promotes these purposes.(c) The county fiscal body may impose a tax rate on the adjusted gross income of local taxpayers that is the lesser of the following:(1) Twenty-five hundredths percent (0.25%).(2) The rate necessary to pay the costs of financing, constructing, acquiring, renovating, equipping, operating, and maintaining a county jail.(d) Revenue raised from a tax imposed under this section may be used only for the purposes of paying the costs of financing, constructing, acquiring, renovating, equipping, operating, and maintaining a county jail, including the repayment of bonds issued, or leases entered into, for financing, constructing, acquiring, renovating, and equipping a county jail.As added by P.L.243-2015, SEC.10. Amended by P.L.255-2017, SEC.26.
IN Code § 6-3.6-7-16 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 7. Special Purpose Rates|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.(b) Maintaining low property tax rates is essential to economic development, and the use of a tax under this section, as needed in the county, to carry out the purposes of this section, rather than the use of property taxes, promotes these purposes.(c) The county fiscal body may impose a tax rate on the adjusted gross income of local taxpayers that does not exceed twenty-five hundredths percent (0.25%).(d) Revenues raised from a tax imposed under this section may be used only to fund the operation and maintenance of a juvenile detention center and other facilities to provide juvenile services.As added by P.L.243-2015, SEC.10. Amended by P.L.154-2020, SEC.37.
IN Code § 6-3.6-7-17 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 7. Special Purpose Rates|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.(b) Perry County possesses unique governmental and economic development challenges due to:(1) underemployment in relation to similarly situated counties and the loss of a major manufacturing business; and(2) overcrowding of the county jail, the costs associated with housing the county's inmates outside the county, and the potential unavailability of additional housing for inmates outside the county.The use of a tax under this section is necessary for the county to provide adequate jail capacity in the county and to maintain low property tax rates essential to economic development. The use of a tax under this section for the purposes described in this section promotes these purposes.(c) 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) Five-tenths percent (0.5%).(2) The rate necessary to carry out the purposes described in this section.(d) Revenue from a tax imposed under this section may be used only for the following purposes:(1) To finance, construct, acquire, improve, renovate, remodel, or equip the county jail and related buildings and parking facilities, including costs related to the demolition of existing buildings, the acquisition of land, and any other reasonably related costs.(2) To repay bonds issued or leases entered into for constructing, acquiring, improving, renovating, remodeling, and equipping the county jail and related buildings and parking facilities, including costs related to the demolition of existing buildings, the acquisition of land, and any other reasonably related costs.(e) 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 (d)(1) are completed.(2) The date on which the last of any bonds issued (including any refunding bonds) or leases described in subsection (d)(2) are fully paid.The term of the bonds issued (including any refunding bonds) or a lease entered into under subsection (d)(2) may not exceed twenty-five (25) years.(f) Funds accumulated from a tax under this section after:(1) the redemption of the bonds issued; or(2) the final payment of lease rentals due under a lease entered into under this section;shall be transferred to the county jail operations fund to be used for financing the maintenance and operations of the Perry County detention center.As added by P.L.243-2015, SEC.10. Amended by P.L.38-2021, SEC.46.
IN Code § 6-3.6-7-18 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 7. Special Purpose Rates|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.(b) For calendar years beginning before January 1, 2021, the county fiscal body may impose a tax on the adjusted gross income of local taxpayers at a tax rate that does not exceed three-tenths percent (0.3%). A tax imposed under this subsection expires December 31, 2020.(c) For calendar years beginning after December 31, 2020, and before January 1, 2036, the county fiscal body may impose a tax on the adjusted gross income of local taxpayers at a tax rate that does not exceed three-tenths percent (0.3%). A tax imposed under this subsection expires December 31, 2035.(d) This subsection applies in the 2020 calendar year. Revenue from a tax imposed under this section may be used only for the purposes of paying the costs of operating and maintaining a jail and justice center.(e) For calendar years beginning after December 31, 2020, revenue from a calendar year under this section may be used only for the purposes of paying costs of renovating a courthouse or a justice center.As added by P.L.243-2015, SEC.10. Amended by P.L.153-2020, SEC.1.
IN Code § 6-3.6-7-19 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 7. Special Purpose Rates|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.(b) Randolph County possesses:(1) unique fiscal challenges to finance the operations of county government due to the county's ongoing obligation to repay amounts received by the county due to an overpayment of the county's certified distribution under IC 6-3.5-1.1-9 (before its repeal) for a prior year; and(2) unique capital financing needs related to the purposes described in this section.(c) 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 this section.(d) Revenues from a tax under this section may be used only for the following purposes:(1) Financing, constructing, acquiring, renovating, and equipping the county courthouse, and financing and renovating the former county hospital for additional office space, educational facilities, nonsecure juvenile facilities, and other county functions, including the repayment of bonds issued, or leases entered into, for constructing, acquiring, renovating, and equipping the county courthouse and for renovating the former county hospital for additional office space, educational facilities, nonsecure juvenile facilities, and other county functions.(2) Financing, constructing, acquiring, renovating, and equipping buildings for a volunteer fire department (as defined in IC 36-8-12-2) that provides services in any part of the county.(3) Financing, constructing, acquiring, and renovating firefighting apparatus or other related equipment for a volunteer fire department (as defined in IC 36-8-12-2) that provides services in any part of the county.(4) Subject to subsection (e), the following purposes:(A) Operating the county courthouse.(B) Financing, constructing, acquiring, renovating, equipping, and operating the county jail, public safety improvements, and other county facilities, including the repayment of bonds issued, or leases entered into, for constructing, acquiring, renovating, and equipping the county jail, public safety improvements, and other county facilities.(e) Before revenues from a tax under this section may be used for the purposes described in subsection (d)(4), the county fiscal body must adopt an ordinance that:(1) specifically authorizes the revenue to be used for those purposes; and(2) recognizes that if the revenues are used for those purposes, the tax rate will continue after the purposes described in subsection (d)(1) through (d)(3) are completed.As added by P.L.243-2015, SEC.10. Amended by P.L.184-2018, SEC.6.
IN Code § 6-3.6-7-20 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 7. Special Purpose Rates|6-3.6-7-20. Scott County; Additional Rate for Jail Facilities

Sec. 20. (a) This section applies only to Scott County.(b) Scott County is a county in which:(1) maintaining low property tax rates is essential to economic development; and(2) the use of additional tax revenues as provided in this section, rather than the use of property taxes, to fund:(A) the financing, construction, acquisition, improvement, renovation, equipping, operation, or maintenance of jail facilities; and(B) the repayment of bonds issued or leases entered into for the purposes described in clause (A), except operation or maintenance;promotes the purpose of maintaining low property tax rates.(c) The county fiscal body may impose a tax rate on the adjusted gross income of local taxpayers that is the lesser of the following:(1) Twenty-five hundredths percent (0.25%).(2) The rate necessary to pay the costs of financing, constructing, acquiring, renovating, and equipping the facilities described in subsection (d).(d) Revenues raised under this section may be used only for the following purposes:(1) The financing, construction, acquisition, improvement, renovation, equipping, operation, or maintenance of jail facilities.(2) The repayment of bonds issued or leases entered into for the purposes described in subdivision (1), except operation or maintenance.As added by P.L.243-2015, SEC.10.
IN Code § 6-3.6-7-21 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 7. Special Purpose Rates|6-3.6-7-21. Starke County; Additional Rate for County Jail; Uses

Sec. 21. (a) This section applies only to Starke County.(b) Starke County possesses unique governmental and economic development challenges due to:(1) the county's predominantly rural geography, demography, and economy;(2) the county's relatively low tax base and relatively high property tax rates;(3) the current maximum capacity of the county jail, which was constructed in 1976; and(4) pending federal class action litigation seeking a mandate to address capacity and living conditions in the county jail.The use of a tax under this section is necessary for the county to address jail capacity and appropriate inmate living conditions and to maintain low property tax rates essential to economic development. The use of a tax under this section for the purposes described in this section promotes these purposes.(c) 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) Sixty-five hundredths percent (0.65%).(2) The rate necessary to carry out the purposes described in this section.(d) Revenue from a tax under this section may be used only for the following purposes:(1) To finance, construct, acquire, and equip the county jail and related buildings and parking facilities, including costs related to the demolition of existing buildings, the acquisition of land, and any other reasonably related costs.(2) To repay bonds issued or leases entered into for constructing, acquiring, and equipping the county jail and related buildings and parking facilities, including costs related to the demolition of existing buildings, the acquisition of land, and any other reasonably related costs.(e) 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 (d)(1) are completed.(2) The date on which the last of any bonds issued (including any refunding bonds) or leases described in subsection (d)(2) are fully paid.The term of the bonds issued (including any refunding bonds) or a lease entered into under subsection (d)(2) may not exceed twenty-five (25) years.As added by P.L.243-2015, SEC.10.