Indiana § 6-3.6-7-20 Scott County; additional rate for jail facilities

Indiana Statutes

§ 6-3.6-7-20 — Scott County; additional rate for jail facilities

Indiana § 6-3.6-7-20

Art. 3.6LOCAL INCOME TAXES

Ch. 7Special Purpose Rates

This text of Indiana § 6-3.6-7-20 (Scott County; additional rate for jail facilities) 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 § 6-3.6-7-20 (2026).

Text

(a)This section applies only to Scott County.

(b)Scott County is a county in which:

(1)maintaining low property tax rates is essential to economic development; and

(2)the use of additional tax revenues as provided in this section, rather than the use of property taxes, to fund:

(A)the financing, construction, acquisition, improvement, renovation, equipping, operation, or maintenance of jail facilities; and

(B)the repayment of bonds issued or leases entered into for the purposes described in clause (A), except operation or maintenance; promotes the purpose of maintaining low property tax rates.

(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 ne

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(a) This section applies only to Scott County.
(b) Scott County is a county in which:
(1) maintaining low property tax rates is essential to economic
development; and
(2) the use of additional tax revenues as provided in this section,
rather than the use of property taxes, to fund:
(A) the financing, construction, acquisition, improvement,
renovation, equipping, operation, or maintenance of jail
facilities; and
(B) the repayment of bonds issued or leases entered into for the
purposes described in clause (A), except operation or
maintenance;
promotes the purpose of maintaining low property tax rates.
(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, and equipping the facilities described in
subsection (d).
(d) Revenues raised under this section may be used only for the
following purposes:
(1) The financing, construction, acquisition, improvement,
renovation, equipping, operation, or maintenance of jail facilities.
(2) The repayment of bonds issued or leases entered into for the
purposes described in subdivision (1), except operation or
maintenance.