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Indiana · Snapshot 2026

IC 6-3.6-3-4 (Version a): Tax rate remains in effect until effective date of ordinance; expiration date

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Where this section sits in the code
  1. TITLE 6. TAXATION
  2. ARTICLE 3.6. LOCAL INCOME TAXES
  3. Chapter 3. Adopting Body; Adoption Procedures; Effective Date of Ordinances

Sec. 4. (a) Except for a tax rate that has an expiration date, and except as provided in section 3(f) of this chapter (before its expiration), a tax rate remains in effect until the effective date of an ordinance that increases, decreases, or rescinds that tax rate.

(b) A tax rate may not be changed more than once each year under this article.

Collected 2026-09-09T01:51:39Z. Source file · JSON

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