Indiana § 6-3.6-7-14 Marshall County; additional rate for criminal justice facilities; uses;
balance transfer to the county jail fund

Indiana Statutes

§ 6-3.6-7-14 — Marshall County; additional rate for criminal justice facilities; uses; balance transfer to the county jail fund

Indiana § 6-3.6-7-14

Art. 3.6LOCAL INCOME TAXES

Ch. 7Special Purpose Rates

This text of Indiana § 6-3.6-7-14 (Marshall County; additional rate for criminal justice facilities; uses; balance transfer to the county jail fund) 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 § 6-3.6-7-14 (2026).

Text

(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 leas

Free access — add to your briefcase to read the full text and ask questions with AI

(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.