Indiana Statutes

§ 6-3.6-7-10 — Howard County; additional rate to fund the operation and maintenance of a jail or juvenile detention center

Indiana § 6-3.6-7-10
JurisdictionIndiana
Art. 3.6LOCAL INCOME TAXES
Ch. 7Special Purpose Rates

This text of Indiana § 6-3.6-7-10 (Howard County; additional rate to fund the operation and maintenance of a jail or juvenile detention center) 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 § 6-3.6-7-10 (2026).

Text

(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.

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Legislative History

As added by P.L.243-2015, SEC.10. Amended by P.L.154-2020, SEC.36.

Nearby Sections

15
§ 6-1.1-1-1
Applicability
§ 6-1.1-1-1.5
"Assessing official"
§ 6-1.1-1-10
"Person"
§ 6-1.1-1-11
"Personal property"
§ 6-1.1-1-13
Repealed
§ 6-1.1-1-14
"Property taxation"
§ 6-1.1-1-15
"Real property"
§ 6-1.1-1-18
"State agency"
§ 6-1.1-1-19
"Tangible property"
§ 6-1.1-1-2
"Assessment date"
§ 6-1.1-1-20
"Taxing district"
§ 6-1.1-1-21
"Taxing unit"
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Bluebook (online)
Indiana § 6-3.6-7-10, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-3.6-7-10.