Indiana Code 6-1.1-10.3-5. Adoption of exemption ordinance by local income tax council
(b) For purposes of adopting an exemption ordinance under this chapter, a local income tax council is comprised of the same members as the local income tax council that is established by IC 6-3.6-3-1 for the county, regardless of whether a local income tax is in effect in the county and regardless of how the local income tax in effect in the county is allocated. Except as provided in this chapter, the local income tax council shall use the same procedures that apply under IC 6-3.6-3 when acting under this chapter.
Terms Used In Indiana Code 6-1.1-10.3-5
- exemption ordinance: refers to an ordinance adopted under section 5 of this chapter by a local income tax council. See Indiana Code 6-1.1-10.3-3
- local income tax council: refers to the local income tax council established by Indiana Code 6-1.1-10.3-2
- Property: includes personal and real property. See Indiana Code 1-1-4-5
(d) The local income tax council shall provide a certified copy of an adopted exemption ordinance to the department of local government finance and the county auditor.
As added by P.L.80-2014, SEC.2. Amended by P.L.197-2016, SEC.10.