(A) It is in the best interest of the citizens of Decatur County to provide necessary funding for Decatur County and the governmental purposes of Decatur County.
(B) The Indiana legislature has provided that a county fiscal body, by ordinance, may impose a local service fee to offset the loss of tax revenue from personal property taxes of less than $20,000 in total business personal property.
(C) The Decatur County Council hereby ordains pursuant to I.C. 6-1.1-3-7.3 that a local service fee shall be imposed upon any taxpayer or person who, pursuant to I.C. 6-1.1-3-7.2, files the necessary forms on exempt business property in an amount less than $20,000 from taxation.
(D) In addition to division 3 above, a local service fee shall be imposed upon all heritage barns, as defined by I.C. 6-1.1-12-26.2. That the local service fee imposed by this section shall be in the amount of $50.
(E) The local service fee imposed by this section is due and payable on the same date as property taxes for that assessment date are due pursuant to I.C. 6-1.1-3-7.2.
(F) The Treasurer of Decatur County is hereby authorized to collect the service fee provided in this section and/or a delinquent local service fee in the same manner as delinquent property taxes.
(G) All revenue from the local service fee imposed herein shall be allocated in the same manner and proportion and at the same time as property taxes are allocated to each taxing unit in the county and may be used by a taxing unit for any lawful purpose of the taxing unit.
(Council Ord. 2016-1, passed 2-16-2016)