Sec. 1. Maintaining low property tax rates is essential to economic development. The use of a tax imposed for the purposes of this chapter, rather than the use of property taxes, promotes this policy. As added by P.L.243-2015, SEC.10.
Legislative findings; policy
Ind. Code § 6-3.6-7-1, under Special Purpose Rates.
Ind. Code § 6-3.6-7-1