§ 6-3.6-7-19 — Randolph County; additional rate for courthouse, county jail, public safety improvements, and other county facilities; renovation of former county hospital; volunteer fire department

Indiana § 6-3.6-7-19

• Jurisdiction: Indiana
• Art. 3.6: LOCAL INCOME TAXES
• Ch. 7: Special Purpose Rates

Text

(a) This section applies only to Randolph
County.
(b) Randolph County possesses:
(1) unique fiscal challenges to finance the operations of county
government due to the county's ongoing obligation to repay
amounts received by the county due to an overpayment of the
county's certified distribution under IC 6-3.5-1.1-9 (before its
repeal) for a prior year; and
(2) unique capital financing needs related to the purposes
described in this section.
(c) 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 this
section.
(d) Revenues from a tax under this section may be used only for the
following purposes:
(1) Financing, constructing, acquiring, renovating, and equipping
the county courthouse, and financing and renovating the former
county hospital for additional office space, educational facilities,
nonsecure juvenile facilities, and other county functions,
including the repayment of bonds issued, or leases entered into,
for constructing, acquiring, renovating, and equipping the county
courthouse and for renovating the former county hospital for
additional office space, educational facilities, nonsecure juvenile
facilities, and other county functions.
(2) Financing, constructing, acquiring, renovating, and equipping
buildings for a volunteer fire department (as defined in IC 36-8-12-2) that provides services in any part of the county.
(3) Financing, constructing, acquiring, and renovating firefighting
apparatus or other related equipment for a volunteer fire
department (as defined in IC 36-8-12-2) that provides services in
any part of the county.
(4) Subject to subsection (e), the following purposes:
(A) Operating the county courthouse.
(B) Financing, constructing, acquiring, renovating, equipping,
and operating the county jail, public safety improvements, and
other county facilities, including the repayment of bonds issued,
or leases entered into, for constructing, acquiring, renovating,
and equipping the county jail, public safety improvements, and
other county facilities.
(e) Before revenues from a tax under this section may be used for
the purposes described in subsection (d)(4), the county fiscal body
must adopt an ordinance that:
(1) specifically authorizes the revenue to be used for those
purposes; and
(2) recognizes that if the revenues are used for those purposes, the
tax rate will continue after the purposes described in subsection
(d)(1) through (d)(3) are completed.

Legislative History

As added by P.L.243-2015, SEC.10. Amended by P.L.184-2018, SEC.6.