AGO 2002-06.

Case DateDecember 27, 2002
CourtIndiana
Indiana Attorney General Opinions 2002. AGO 2002-06. December 27, 2002Advisory Opinion 2002-6The Honorable Luke KenleyThe Honorable Dean Young The Honorable P. Eric Turner Indiana General Assembly State House Indianapolis, IN 46204RE: Inventory Tax Deduction - HEA 1001 Dear Senator and Representatives: This letter responds to your request for an answer to the following questions: 1) Do legislative bodies that compose the Grant County Income Tax Council individually take the action by resolution or ordinance? 2) Can the Grant County Income Tax Council rescind an ordinance to grant assessed value deduction for inventory prior to January 1, 2003, if the Council determines that the 2002 general reassessment does not support the viability of a personal property assessed value deduction for inventory? 3) Can the Grant County Income Tax Council adopt an ordinance granting an assessed valuation deduction for inventory in 2002 that is conditioned on the Council imposing a County Economic Development Income Tax (CEDIT) rate in 2003? BRIEF ANSWER 1) Any member of a county income tax council may present an ordinance for passage. To do so, the member must pass a resolution to propose the ordinance to the county income tax council and distribute a copy of the proposed ordinance to the auditor of the county. Any member of a county income tax council may exercise its votes by passing a resolution and transmitting the resolution to the auditor of the county. 2) The inventory tax deduction statute at Indiana Code section 6-1.1-12-41(f) presents language that expressly provides, [a]n ordinance adopted under this section in a particular year applies to each subsequent assessment year ending before January 1, 2006. It appears to state expressly that the decision to enact the inventory tax deduction may not be rescinded. Because there does not appear to be a general rescission statute, it appears that the more specific statute that addresses the inventory tax deduction will control. Therefore, once the inventory tax deduction is adopted, the ability to rescind is lost. 3) Article 1, Section 25 of the Indiana Constitution provides that no law shall be passed, the taking effect of which shall be made to depend upon any authority, except as provided in this constitution. Because the proposed ordinance would not be effective unless another...

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