{"data":{"id":"us-in/ic-6-3.6-5-3","jurisdiction":"us-in","citation":"IC 6-3.6-5-3","heading":"Adoption of ordinance; imposition of tax; findings and determination of need for the tax revenue","body":"Sec. 3. To impose a tax under this chapter, the adopting body must adopt an ordinance finding and determining that revenues from the tax are needed for the purposes described in section 6 of this chapter.","path":["TITLE 6. TAXATION","ARTICLE 3.6. LOCAL INCOME TAXES","Chapter 5. Property Tax Relief Rates"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.6-5-3","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"d50cb35761d47d653347786008c1725b19c2c92dd0cde0c5afb17434a1cbbe71","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.6-5-2","next":"us-in/ic-6-3.6-5-4"},"notice":"GroundRules: Original legal text. Not legal advice."}