Effective 7-1-2027. Sec. 23. (a) This section applies in determining the population of a city or town for the purposes of this chapter. (b) The following apply: (1) Except as provided in subdivisions (2) and (3), the population of a city or town is the population of the city or town that is reported by the 2020 federal decennial census. (2) Beginning after 2030, if the population of a city or town: (A) increases from a population of less than three thousand five hundred (3,500), as reported by the immediately preceding federal decennial census, to a population of three thousand five hundred (3,500) or more, as reported by the most recent federal decennial census, or, if applicable, any corrected population count (as defined in IC 1-1-3.5-1.5 ) issued for the city or town in the year succeeding the most recent federal decennial census; or (B) decreases from a population of three thousand five hundred (3,500) or more, as reported by the immediately preceding federal decennial census, to a population of less than three thousand five hundred (3,500), as reported by the most recent federal decennial census, or, if applicable, any corrected population count (as defined in IC 1-1-3.5-1.5 ) issued for the city or town in the year succeeding the most recent federal decennial census; the fiscal body of the city or town may adopt an ordinance on or before September 1 of the calendar year immediately succeeding the most recent federal decennial census to continue to use the population of the city or town as reported by the immediately preceding federal decennial census and the resulting determination for the city or town under section 22 of this chapter, notwithstanding the increase or decrease in its population as reported by the most recent federal decennial census as described in this subdivision. An ordinance adopted under this subdivision shall take effect on January 1 of the calendar year that immediately succeeds the year in which the ordinance is adopted. The fiscal officer of the city or town shall provide a certified copy of an ordinance adopted under this subdivision to the department of local government finance. (3) This subdivision applies only to cities and towns with a population of more than three thousand five hundred (3,500) but less than seven thousand (7,000). Notwithstanding any other provision, a fiscal body of a city or town may adopt an ordinance to elect to be treated as if the city's or town's population is less than three thousand five hundred (3,500) for purposes of a county local income tax rate and distribution under this chapter. An ordinance adopted under this subdivision shall take effect on January 1 of the calendar year that immediately succeeds the year in which the ordinance is adopted. The fiscal officer of the city or town shall provide a certified copy of an ordinance adopted under this subdivision to the department of local government finance. An ordinance adopted by a city or town under this subdivision is not revocable and shall not expire following the next federal decennial census. IC 6-3.6-7 Chapter 7. Special Purpose Rates 6-3.6-7-1 Legislative findings; policy 6-3.6-7-2 Authorization; adoption of special purpose tax rate; limitations 6-3.6-7-3 Permitted purposes for special purpose rates; repayment of bonds or leases; balance transfer to county highway fund 6-3.6-7-4 Procedures for imposition of special purpose rate; findings and determination of need for the tax; ordinances under former tax recognized 6-3.6-7-5 Revenue from special purpose rate treated as additional revenue; may not reduce levy limit or approved rate 6-3.6-7-6 Separate accounting of revenue; record keeping 6-3.6-7-7 Daviess County; additional rate for county jail facilities; use of additional revenue; balance transfer to county highway fund 6-3.6-7-7.5 Decatur County; additional rate for county jail facilities 6-3.6-7-8 Elkhart County; additional rate for jail and other criminal justice facilities; use of additional revenue; balance transfer to county highway fund 6-3.6-7-8.5 Fountain County; additional rate for county jail facilities 6-3.6-7-8.7 Fulton County; additional rate for jail and related buildings and parking facilities; use of additional revenue; county jail revenue fund 6-3.6-7-9 Hancock County; library property taxes; allocation of property tax relief rates; replacement credits 6-3.6-7-9 Hancock County; library property taxes; allocation of property tax relief rates; replacement credits 6-3.6-7-10 Howard County; additional rate to fund the operation and maintenance of a jail or juvenile detention center 6-3.6-7-11 Jackson County; additional rate for jail and juvenile detention center 6-3.6-7-12 Jasper County; additional rate for criminal justice facilities; uses; balance transfer to county highway fund 6-3.6-7-12.5 Jennings County; additional rate for county jail and related buildings and parking facilities; use of additional revenue; county jail revenue fund 6-3.6-7-13 Knox County; additional rate for county jail facilities 6-3.6-7-14 Marshall County; additional rate for criminal justice facilities; uses; balance transfer to the county jail fund 6-3.6-7-15 Miami County; additional rate for county jail; uses 6-3.6-7-16 Monroe County; additional rate to fund the operation and maintenance of a juvenile detention center or facilities providing juvenile services 6-3.6-7-17 Perry County; additional rate for county jail and related buildings; uses; balance transfer to the county capital project fund 6-3.6-7-18 Pulaski County; additional rate for jail, courthouse, and justice center 6-3.6-7-19 Randolph County; additional rate for courthouse, county jail, public safety improvements, and other county facilities; renovation of former county hospital; volunteer fire department 6-3.6-7-19.5 Additional rate for Rush County jail and related facilities construction, operation, and maintenance; pledge for bonds; balance transfer to county rainy day fund 6-3.6-7-20 Scott County; additional rate for jail facilities 6-3.6-7-21 Starke County; additional rate for county jail; uses 6-3.6-7-21.5 Additional rate for Tipton County jail and related facilities; pledge for bonds; county facilities revenue fund; balance transfer to county rainy day fund 6-3.6-7-22 Union County; additional rate for county courthouse, county jail, and other criminal justice facilities; uses; balance transfer to county rainy day fund 6-3.6-7-23 Wayne County; additional rate for county jail; uses; balance transfer to county highway fund 6-3.6-7-24 Additional rate in a county that is a member of a regional development authority; uses 6-3.6-7-25 Additional rate for jail facilities in a county subject to a federal court order; uses; balance transfer to the county general fund 6-3.6-7-26 Additional rate for courthouse in a county that is subject to a federal court order and required to comply with the Americans with Disabilities Act; uses 6-3.6-7-27 Delaware County; Hamilton County; Hancock County; Johnson County; Madison County; Marion County; additional rate for public transportation projects 6-3.6-7-28 Grant County; additional rate for county jail; balance transfer to the county rainy day fund 6-3.6-7-28 Grant County; additional rate for county jail; balance transfer to the county rainy day fund
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