Indiana § 6-3.6-7-15 Miami County; additional rate for county jail; uses

Indiana Statutes

§ 6-3.6-7-15 — Miami County; additional rate for county jail; uses

Indiana § 6-3.6-7-15

Art. 3.6LOCAL INCOME TAXES

Ch. 7Special Purpose Rates

This text of Indiana § 6-3.6-7-15 (Miami County; additional rate for county jail; uses) 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 § 6-3.6-7-15 (2026).

Text

(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, acquiri

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(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.