{"data":{"id":"us-in/ic-6-3.6-6-2.7-version-a","jurisdiction":"us-in","citation":"IC 6-3.6-6-2.7 (Version a)","heading":"Tax rate for correctional and rehabilitation facilities; adoption of ordinance by county fiscal body; distribution of revenue; use of tax revenue for operating expenses","body":"Sec. 2.7. (a) A county fiscal body may adopt an ordinance to impose a tax rate for correctional facilities and rehabilitation facilities in the county. The tax rate must be in increments of:\n(1) in the case of a county with bonds or lease agreements outstanding on July 1, 2023, for which a pledge of tax revenue from revenue received under a tax rate imposed under this section is made, one-hundredth of one percent (0.01%) and may not exceed three-tenths of one percent (0.3%); and\n(2) in the case of a county with no bonds or lease agreements outstanding on July 1, 2023, for which a pledge of tax revenue from revenue received under a tax rate imposed under this section is made, one-hundredth of one percent (0.01%) and may not exceed two-tenths of one percent (0.2%).\n(b) The tax rate imposed under this section may not be in effect for more than:\n(1) twenty-two (22) years, in the case of a tax rate imposed in an ordinance adopted before January 1, 2019; or\n(2) twenty-five (25) years, in the case of a tax rate imposed in an ordinance adopted on or after January 1, 2019.\n(c) The revenue generated by a tax rate imposed under this section must be distributed directly to the county before the remainder of the expenditure rate revenue is distributed. The revenue shall be maintained in a separate dedicated county fund and used by the county only for paying for correctional facilities and rehabilitation facilities in the county.\n(d) If a county fiscal body imposes a tax rate:\n(1) under subsection (a)(1) or (a)(2) in an increment that does not exceed two-tenths of one percent (0.2%), one hundred percent (100%) of the revenue collected from the total tax rate; or\n(2) under subsection (a)(1) in an increment that exceeds two-tenths of one percent (0.2%):\n(A) one hundred percent (100%) of the revenue collected from that portion of the total tax rate that does not exceed an increment of two-tenths of one percent (0.2%); and\n(B) no revenue collected from that portion of the total tax rate that exceeds an increment of two-tenths of one percent (0.2%);\nmay be used for operating expenses for correctional facilities and rehabilitation facilities in the county.","path":["TITLE 6. TAXATION","ARTICLE 3.6. LOCAL INCOME TAXES","Chapter 6. Expenditure Rate"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.6-6-2.7","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"e119cdfb2d5feb95e5e4e3799ca3c8596e7e4c13fca7b1f27b12259cbb44f7aa","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.6-6-2.6-version-b","next":"us-in/ic-6-3.6-6-2.7-version-b"},"notice":"GroundRules: Original legal text. Not legal advice."}