{"data":{"id":"us-in/ic-6-3.6-7-27-version-a","jurisdiction":"us-in","citation":"IC 6-3.6-7-27 (Version a)","heading":"Delaware County; Hamilton County; Hancock County; Johnson County; Madison County; Marion County; additional rate for public transportation projects","body":"Sec. 27. (a) This section applies only to an eligible county, as defined in IC 8-25-1-4.\n(b) If the voters of the county approve a local public question under IC 8-25-2, the fiscal body of the county may adopt an ordinance to provide for the use of local income tax revenues attributable to an additional tax rate imposed under IC 6-3.6-6 to fund a public transportation project under IC 8-25. However, a county fiscal body shall adopt an ordinance under this subsection if required by IC 8-25-6-10 to impose an additional tax rate on the county taxpayers (as defined in IC 8-24-1-10) who reside in a township in which the voters approve a public transportation project in a local public question held under IC 8-25-6. An ordinance adopted under this subsection must specify an additional tax rate to be imposed in the county (or township in the case of an additional rate required by IC 8-25-6-10) of at least one-tenth percent (0.1%), but not more than twenty-five hundredths percent (0.25%). If an ordinance is adopted under this subsection, the amount of the certified distribution attributable to the additional tax rate imposed under this subsection must be:\n(1) retained by the county auditor;\n(2) deposited in the county public transportation project fund established under IC 8-25-3-7; and\n(3) used for the purpose provided in this subsection instead of as a property tax replacement distribution.\n(c) The tax rate under this section plus the tax rate under IC 6-3.6-6 may not exceed the tax rate specified in IC 6-3.6-6-2.","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#6-3.6-7-27","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"4378afb9b3567a9bae5c160ec5311365cb4b676ddf9ce45c8efc90bdb7315235","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.6-7-26","next":"us-in/ic-6-3.6-7-27-version-b"},"notice":"GroundRules: Original legal text. Not legal advice."}