{"data":{"id":"us-in/ic-6-3.6-7-15","jurisdiction":"us-in","citation":"IC 6-3.6-7-15","heading":"Miami County; additional rate for county jail; uses","body":"Sec. 15. (a) This section applies only to Miami County.\n(b) Miami County possesses unique economic development challenges due to:\n(1) underemployment in relation to similarly situated counties; and\n(2) the presence of a United States government military base or other military installation that is completely or partially inactive or closed.\nMaintaining low property tax rates is essential to economic development, and the use of a tax under this section to carry out the purposes of this section rather than use of property taxes promotes these purposes.\n(c) The county fiscal body may impose a tax rate on the adjusted gross income of local taxpayers that is the lesser of the following:\n(1) Twenty-five hundredths percent (0.25%).\n(2) The rate necessary to pay the costs of financing, constructing, acquiring, renovating, equipping, operating, and maintaining a county jail.\n(d) Revenue raised from a tax imposed under this section may be used only for the purposes of paying the costs of financing, constructing, acquiring, renovating, equipping, operating, and maintaining a county jail, including the repayment of bonds issued, or leases entered into, for financing, constructing, acquiring, renovating, and equipping a county jail.","path":["TITLE 6. TAXATION","ARTICLE 3.6. LOCAL INCOME TAXES","Chapter 7. Special Purpose Rates"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.6-7-15","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"7db4e062172b74ece62bcc23068f7ada7f0ad18b791e39774c6f8f52b821ff27","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.6-7-14","next":"us-in/ic-6-3.6-7-16"},"notice":"GroundRules: Original legal text. Not legal advice."}