Indiana § 6-3.6-7-26 Additional rate for courthouse in a county that is subject to a federal
court order and required to comply with the Americans with
Disabilities Act; uses

Indiana Statutes

§ 6-3.6-7-26 — Additional rate for courthouse in a county that is subject to a federal court order and required to comply with the Americans with Disabilities Act; uses

Indiana § 6-3.6-7-26

Art. 3.6LOCAL INCOME TAXES

Ch. 7Special Purpose Rates

This text of Indiana § 6-3.6-7-26 (Additional rate for courthouse in a county that is subject to a federal court order and required to comply with the Americans with Disabilities Act; 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 § 6-3.6-7-26 (2026).

Text

(a)This section applies to a county that:

(1)operates a courthouse that is subject to an order that:

(A)is issued by a federal district court;

(B)applies to an action commenced before January 1, 2003; and

(C)requires the county to comply with the federal Americans with Disabilities Act; and

(2)has insufficient revenues to finance the construction, acquisition, improvement, renovation, equipping, and operation of the courthouse facilities and related facilities.

(b)A county described in this section possesses unique fiscal challenges in financing, renovating, equipping, and operating the county courthouse facilities and related facilities because the county consistently has one (1) of the highest unemployment rates in Indiana. Maintaining low property tax rates is essential to econom

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

(a) This section applies to a county that:
(1) operates a courthouse that is subject to an order that:
(A) is issued by a federal district court;
(B) applies to an action commenced before January 1, 2003;
and
(C) requires the county to comply with the federal Americans
with Disabilities Act; and
(2) has insufficient revenues to finance the construction,
acquisition, improvement, renovation, equipping, and operation
of the courthouse facilities and related facilities.
(b) A county described in this section possesses unique fiscal
challenges in financing, renovating, equipping, and operating the
county courthouse facilities and related facilities because the county
consistently has one (1) of the highest unemployment rates in Indiana.
Maintaining low property tax rates is essential to economic
development in the county. The use of a tax under this section for the
purposes of this section 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 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) Revenue from a tax under this section may be used only for the
following purposes:
(1) To finance, construct, acquire, improve, renovate, equip, or
operate the county courthouse or related facilities.
(2) To repay bonds issued or leases entered into for constructing,
acquiring, improving, renovating, equipping, or operating the
county courthouse or related facilities.
(3) To pay for economic development projects described in the
county's capital improvement plan.
(e) Funds accumulated from a tax under this section or any other
revenues of the county may be deposited into a nonreverting fund of
the county to be used for operating costs of the courthouse facilities,
juvenile detention facilities, or related facilities.