§ 6-3.6-7-7.5 — Decatur County; additional rate for county jail facilities

Indiana § 6-3.6-7-7.5

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

Text

5. (a) This section applies to Decatur County.
(b) The county council may, by ordinance, determine that additional
local income tax revenue is needed in the county to do the following:
(1) Finance, construct, acquire, improve, renovate, and equip the
county jail and related buildings and parking facilities, including
costs related to the demolition of existing buildings, the
acquisition of land, and any other reasonably related costs.
(2) Repay bonds issued or leases entered into for the purposes
described in subdivision (1).
(3) Operate and maintain the facilities described in subdivision
(1).
(c) If the county council makes the determination set forth in
subsection (b), the county council may adopt an ordinance to impose
a local income tax rate of:
(1) fifteen-hundredths percent (0.15%);
(2) two-tenths percent (0.2%);
(3) twenty-five hundredths percent (0.25%);
(4) three-tenths percent (0.3%);
(5) thirty-five hundredths percent (0.35%);
(6) four-tenths percent (0.4%);
(7) forty-five hundredths percent (0.45%);
(8) five-tenths percent (0.5%);
(9) fifty-five hundredths percent (0.55%);
(10) six-tenths percent (0.6%); or
(11) sixty-five hundredths percent (0.65%).
The tax rate may not be greater than the rate necessary to pay for the
purposes described in subsection (b).
(d) The tax rate used to pay for the purposes described in subsection
(b)(1) and (b)(2) may be imposed only until the latest of the following
dates:
(1) The date on which the financing, construction, acquisition,
improvement, and equipping of the facilities as described in
subsection (b) are completed.
(2) The date on which the last of any bonds issued (including
refunding bonds) or leases entered into to finance the
construction, acquisition, improvement, renovation, and
equipping of the facilities described in subsection (b) are fully
paid.
(3) The date on which an ordinance adopted under subsection (c)
is rescinded.
(e) The tax rate under this section may be imposed beginning in the
year following the year the ordinance is adopted and until the date on
which the ordinance adopted under this section is rescinded.
(f) The term of a bond issued (including any refunding bond) or a
lease entered into under subsection (b) may not exceed twenty-five (25)
years.
(g) The county treasurer shall establish a county jail revenue fund
to be used only for the purposes described in this section. Local income
tax revenues derived from the tax rate imposed under this section shall
be deposited in the county jail revenue fund.
(h) Local income tax revenues derived from the tax rate imposed
under this section:
(1) may be used only for the purposes described in this section;
(2) may not be considered by the department of local government
finance in determining the county's maximum permissible
property tax levy limit under IC 6-1.1-18.5; and
(3) may be pledged to the repayment of bonds issued or leases
entered into for the purposes described in subsection (b).
(i) Decatur County possesses unique governmental and economic
development challenges and opportunities due to the following:
(1) Deficiencies in the current county jail, including the
following:
(A) Lack of facilities to adequately provide mental health
services and substance abuse treatment.
(B) Lack of facilities space to allow for some inmates to
participate in work release and other community based
rehabilitation programs.
(C) Lack of facilities to adequately house and supervise violent
offenders.
(D) Lack of adequate facilities to accommodate an increased
volume of inmates involved in domestic violence and crimes
against children.
(E) Lack of adequate facilities to accommodate an increased
number of out-of-state offenders.
(F) Increasing maintenance demands and costs resulting from
having aging facilities.
(2) An agricultural based economy, with limited industrial and
commercial assessed valuation in the county.
The use of local income tax revenues as provided in this section is
necessary for the county to provide adequate jail capacity in the county
and to maintain low property tax rates essential to economic
development. The use of local income tax revenues as provided in this
section to pay any bonds issued or leases entered into to finance the
construction, acquisition, improvement, renovation, and equipping of
the facilities described in subsection (b), rather than the use of property
taxes, promotes those purposes.
(j) Money accumulated from the local income tax rate imposed
under this section after the termination of the tax under this section
shall be transferred to the county rainy day fund under IC 36-1-8-5.1.

Legislative History

As added by P.L.255-2017, SEC.24.