§ 6-3.6-3-7.5 — County council hearing requirements for ordinances; notice to affected local taxing units

Indiana § 6-3.6-3-7.5

• Jurisdiction: Indiana
• Art. 3.6: LOCAL INCOME TAXES
• Ch. 3: Adopting Body; Adoption Procedures; Effective Date of

Text

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.
(e) If a county adopting body makes any fiscal decision that has a
financial impact to an underlying local taxing unit, the decision must
be made, and notice must be given to the affected local taxing unit, by
August 1 of a year. If a county adopting body passes an ordinance
changing the allocation of local income tax revenue to a local taxing
unit, the county adopting body must provide direct notice, in addition
to the public notice described in subsection (b), to the affected local
taxing unit within fifteen (15) days of the passage of the ordinance. The
county adopting body must provide confirmation to the department of
state revenue and the department of local government finance that
direct notice was provided to the affected local taxing units within
fifteen (15) days of the passage of the ordinance.

Legislative History

As added by P.L.197-2016, SEC.45. Amended by P.L.247-2017, SEC.11; P.L.236-2023, SEC.78.