Section 8-25-6-10 - County fiscal body; township fiscal body in Hendricks County; required to impose taxes on taxpayers residing in a township that opts in to a public transportation project(a) If the voters of a township described in section 2(a)(2)(A)(i) or 2(a)(2)(B)(i) of this chapter approve a local public question under this chapter, the fiscal body of the eligible county in which the township is located shall adopt an ordinance under IC 6-3.6-6 to impose an additional local income tax rate, as permitted by IC 6-3.6-7-27, upon the local taxpayers residing in the township for the public transportation project in the township.(b) This subsection applies if the voters of a township described in section 2(a)(2)(A)(ii) or 2(a)(2)(B)(ii) of this chapter approve a local public question under this chapter and the voters in: (1) the eligible county described in section 2(a)(2)(A) of this chapter approve a local public question under IC 8-25-2; or(2) the township described in section 2(a)(2)(B) of this chapter approve a local public question under this chapter. The fiscal body of the eligible county in which the township is located shall adopt an ordinance under IC 6-3.6-6 to impose an additional local income tax rate, as permitted by IC 6-3.6-7-27, upon the local taxpayers residing in the township for the public transportation project in the township.
(c) This subsection applies to Guilford Township in Hendricks County. If the voters of the township approve a local public question under this chapter, the township fiscal body shall adopt a resolution to impose an additional local income tax rate upon the local taxpayers residing in the township for the public transportation project in the township. A resolution adopted under this subsection must comply with the requirements of the department of local government finance and specify an additional tax rate to be imposed in the township of at least one-tenth percent (0.1%), but not more than twenty-five hundredths percent (0.25%). If a resolution is adopted under this subsection, the amount of the certified distribution attributable to the additional tax rate imposed under this subsection must be: (1) retained by the county auditor;(2) deposited in the county public transportation project fund established under IC 8-25-3-7; and(3) used for the purpose provided in this subsection instead of as a property tax replacement distribution. The tax rate under this subsection plus the tax rate under IC 6-3.6-6 may not exceed the tax rate specified in IC 6-3.6-6-2. Notwithstanding IC 6-3.6-7-27, the Hendricks County fiscal body is not required under this section to adopt an ordinance under IC 6-3.6-7-27.
Amended by P.L. 247-2017,SEC. 31, eff. 1/1/2017.Amended by P.L. 203-2016, SEC. 23, eff. 3/24/2016.Amended by P.L. 197-2016, SEC. 98, eff. 1/1/2017.Added by P.L. 153-2014, SEC. 17, eff. 7/1/2014.