Indiana § 6-3.6-6-2.7 Tax rate for correctional and rehabilitation facilities; adoption of
ordinance by county fiscal body; distribution of revenue; use of tax
revenue for operating expenses

Indiana Statutes

§ 6-3.6-6-2.7 — Tax rate for correctional and rehabilitation facilities; adoption of ordinance by county fiscal body; distribution of revenue; use of tax revenue for operating expenses

Indiana § 6-3.6-6-2.7

Art. 3.6LOCAL INCOME TAXES

Ch. 6Expenditure Rate

This text of Indiana § 6-3.6-6-2.7 (Tax rate for correctional and rehabilitation facilities; adoption of ordinance by county fiscal body; distribution of revenue; use of tax revenue for operating expenses) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 6-3.6-6-2.7 (2026).

Text

Note: This version of section effective until 1-1-2028. See also following repeal of this section, effective 1-1-2028. 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:

(1)in the case of a county with bonds or lease agreements outstanding on July 1, 2023, for which a pledge of tax revenue from revenue received under a tax rate imposed under this section is made, one-hundredth of one percent (0.01%) and may not exceed three-tenths of one percent (0.3%); and

(2)in the case of a county with no bonds or lease agreements outstanding on July 1, 2023, for which a pledge of tax revenue from revenue received under a tax rate imposed under this section is mad

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Note: This version of section effective until 1-1-2028. See also
following repeal of this section, effective 1-1-2028.
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:
(1) in the case of a county with bonds or lease agreements
outstanding on July 1, 2023, for which a pledge of tax revenue
from revenue received under a tax rate imposed under this section
is made, one-hundredth of one percent (0.01%) and may not
exceed three-tenths of one percent (0.3%); and
(2) in the case of a county with no bonds or lease agreements
outstanding on July 1, 2023, for which a pledge of tax revenue
from revenue received under a tax rate imposed under this section
is made, one-hundredth of one percent (0.01%) and may not
exceed two-tenths of one percent (0.2%).
(b) The tax rate imposed under this section may not be in effect for
more than:
(1) twenty-two (22) years, in the case of a tax rate imposed in an
ordinance adopted before January 1, 2019; or
(2) twenty-five (25) years, in the case of a tax rate imposed in an
ordinance adopted on or after January 1, 2019.
(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 by the county
only for paying for correctional facilities and rehabilitation facilities in
the county.
(d) If a county fiscal body imposes a tax rate:
(1) under subsection (a)(1) or (a)(2) in an increment that does not
exceed two-tenths of one percent (0.2%), one hundred percent
(100%) of the revenue collected from the total tax rate; or
(2) under subsection (a)(1) in an increment that exceeds
two-tenths of one percent (0.2%):
(A) one hundred percent (100%) of the revenue collected from
that portion of the total tax rate that does not exceed an
increment of two-tenths of one percent (0.2%); and
(B) no revenue collected from that portion of the total tax rate
that exceeds an increment of two-tenths of one percent (0.2%);
may be used for operating expenses for correctional facilities and
rehabilitation facilities in the county.