1. (a) This section applies only to Marshall County.

2. (b) The county fiscal body may impose a tax on the adjusted gross income of local taxpayers at a tax rate that does not exceed the lesser of the following:

   1. (1) Twenty-five hundredths percent (0.25%).
   2. (2) The rate necessary to carry out the purposes described in subsection (c).

3. (c) Revenue raised from a tax under this section may be used only for the following purposes:

   1. (1) To finance, construct, acquire, improve, renovate, or equip:

      1. (A) jail facilities;
      2. (B) juvenile court, detention, and probation facilities;
      3. (C) other criminal justice facilities; and

      4. (D) related buildings and parking facilities;

         located in the county, including costs related to the demolition of existing buildings and the acquisition of land.

   2. (2) Repay bonds issued or leases entered into for the purposes described in subdivision (1).

4. (d) The tax imposed under this section may be imposed only until the last of the following dates:

   1. (1) The date on which the purposes described in subsection (c)(1) are completed.

   2. (2) The date on which the last of any bonds issued (including any refunding bonds) or leases described in subsection (c)(2) are fully paid.

      The term of the bonds issued (including any refunding bonds) or a lease entered into under subsection (c)(2) may not exceed twenty (20) years.

5. (e) Money accumulated from the tax under this section after the tax imposed by this section is terminated shall be transferred to the county jail fund to be established under subsection (f).

6. (f) The county auditor shall establish a county jail fund that shall only be used for:

   1. (1) maintenance of a jail facility; and

   2. (2) costs otherwise incurred for the operation of the county jail.

      Money in the county jail fund shall not be used to issue new debt or enter into leases, notwithstanding any other sections of this chapter.

As added by P.L.243-2015, SEC.10. Amended by P.L.38-2021, SEC.45; P.L.157-2026, SEC.136.