Indiana § 6-3.6-7-23 Wayne County; additional rate for county jail; uses; balance transfer to
county highway fund

Indiana Statutes

§ 6-3.6-7-23 — Wayne County; additional rate for county jail; uses; balance transfer to county highway fund

Indiana § 6-3.6-7-23

Art. 3.6LOCAL INCOME TAXES

Ch. 7Special Purpose Rates

This text of Indiana § 6-3.6-7-23 (Wayne County; additional rate for county jail; uses; balance transfer to county highway 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 § 6-3.6-7-23 (2026).

Text

(a)This section applies only to Wayne County.

(b)Wayne County possesses unique economic development challenges due to underemployment in relation to similarly situated counties. Maintaining low property tax rates is essential to economic development, and the use of a tax under this section to pay any bonds issued or leases entered into 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 on the adjusted gross income of local taxpayers at a tax rate that does not exceed twenty-five hundredths percent (0.25%).

(d)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 the county jail and related

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(a) This section applies only to Wayne
County.
(b) Wayne County possesses unique economic development
challenges due to underemployment in relation to similarly situated
counties. Maintaining low property tax rates is essential to economic
development, and the use of a tax under this section to pay any bonds
issued or leases entered into 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 on the adjusted gross
income of local taxpayers at a tax rate that does not exceed twenty-five
hundredths percent (0.25%).
(d) 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 the
county jail and related buildings and parking facilities, including
costs related to the demolition of existing buildings and the
acquisition of land.
(2) To repay bonds issued, or leases entered into, for constructing,
acquiring, improving, renovating, and equipping the county jail
and related buildings and parking facilities, including costs
related to the demolition of existing buildings and the acquisition
of land.
(e) The tax imposed under this section may be imposed only until
the later of the date on which the financing, acquisition, improvement,
renovation, and equipping described in this section are completed or
the date on which the last of any bonds issued or leases entered into to
finance the construction, acquisition, improvement, renovation, and
equipping described in this section are fully paid. The term of the
bonds issued (including any refunding bonds) or a lease entered into
under this section may not exceed twenty (20) years.
(f) Notwithstanding any other law, funds accumulated from the tax
imposed under this section after:
(1) the redemption of bonds issued; or
(2) the final payment of lease rentals due under a lease entered
into under this section;
shall be transferred to the county highway fund to be used for
construction, resurfacing, restoration, and rehabilitation of county
highways, roads, and bridges.