(1) operates a courthouse that is subject to an order that:

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(B) applies to an action commenced before January 1, 2003; and

(C) requires the county to comply with the federal Americans with Disabilities Act; and

(2) has insufficient revenues to finance the construction, acquisition, improvement, renovation, equipping, and operation of the courthouse facilities and related facilities.

     (b) A county described in this section possesses unique fiscal challenges in financing, renovating, equipping, and operating the county courthouse facilities and related facilities because the county consistently has one (1) of the highest unemployment rates in Indiana. Maintaining low property tax rates is essential to economic development in the county. The use of a tax under this section for the purposes of this section promotes these purposes.

     (c) 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) Twenty-five hundredths percent (0.25%).

(2) The rate necessary to carry out the purposes described in this section.

     (d) Revenue from a tax under this section may be used only for the following purposes:

(1) To finance, construct, acquire, improve, renovate, equip, or operate the county courthouse or related facilities.

(2) To repay bonds issued or leases entered into for constructing, acquiring, improving, renovating, equipping, or operating the county courthouse or related facilities.

(3) To pay for economic development projects described in the county’s capital improvement plan.

     (e) Funds accumulated from a tax under this section or any other revenues of the county may be deposited into a nonreverting fund of the county to be used for operating costs of the courthouse facilities, juvenile detention facilities, or related facilities.

As added by P.L.243-2015, SEC.10.