ĐĎॹá>ţ˙ NPţ˙˙˙M˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙ěĽÁ3 đżÔ+bjbjââ &F˙ˆ˙ˆÔ'˙˙˙˙˙˙l8888888L–––– ˘DL§-@ňňňňňÍÍÍ&-(-(-(-(-(-(-$ç. 1vL-8ÍÍÍÍÍL-i88ňňŰa-iiiÍ 8ň8ňî,8iÍ&-i˘i R+Ě88â,ňć @zZÉLJ–× ,â, w-0§-8,Ş}1áˆ}1â,iLL8888ŮFULTON COUNTY COUNCIL SPECIAL MEETING December 2, 2008, 8:00 A.M., E.S.T., in the Assembly Room of the Fulton County Office Building. Meeting Called To Order: Council Members present at this meeting were Judy DeVries, Earl Gaerte, James Widman, Gary Sriver, Christopher Sailors, Dave Helt, Kathy Siders and Auditor Denise Chandler. The Council met to discuss the proposed LOIT ordinances. Jim Widman read Ordinance #120208 in its entirety. ORDINANACE #120208 FULTON COUNTY COUNCIL ORDINANCE IMPOSING THE COUNTY ADJUSTED GROSS INCOME TAX TO PROVIDE PROPERTY TAX RELIEF WHEREAS, IC 6-3.5-1.1-26 permits a county council to adopt an ordinance to impose an income tax rate to provide tax relief to political subdivisions in the county (“Property Tax Relief Rate”); WHEREAS, pursuant to P.L. 146-2008, SECTION 867(a), notwithstanding any provision in IC 6-3.5-1.1, a county council may in 2008 adopt or increase an additional county adjusted gross income tax rate under IC 6-3.5-1.1-24, IC 6-3.5-1.1-25, or IC 6-3.5-1.1-26 at any time before January 1, 2009; WHEREAS, pursuant to P.L. 146-2008, SECTION 867(c)(4), notwithstanding any provision of IC 6-3.5-1.1, any additional county adjusted gross income tax rate adopted or increased after November 15, 2008 and prior to January 1, 2009 under IC 6-3.5-1.1-24, IC 6-3.5-1.1-25, or IC 6-3.5-1.1-26 takes effect January 1, 2009; WHEREAS, the Act provides that revenues from the Property Tax Relief Rate may be used to: (i) provide uniform local property tax replacement credits to all taxpayers in the county; (ii) uniformly provide a homestead credit percentage in the county; (iii) to provide local property tax replacement credits at a uniform rate for all qualified residential property in the county; or (iv) provide any combination of property tax credits and homestead credits; WHEREAS, a county council may not adopt an ordinance determining that revenue from the Property Tax Relief Rate shall be used to provide uniform local property tax replacement credits to all taxpayers in the county unless the county council has: (A) made available to the public the county council’s best estimate of the amount of property tax replacement credits to be provided to homesteads, other residential property, commercial property, industrial property, and agricultural property; and (B) adopted a resolution or other statement acknowledging that some taxpayers in the county that do not pay the Property Tax Relief Rate will receive a property tax replacement credit that is funded with tax revenue from the Property Tax Relief Rate; WHEREAS, the Act requires the ordinance to specify the form or forms of property tax relief to be provided; WHEREAS, the Fulton County (“County”) Council desires to impose an income tax rate to generate income tax revenue to provide Property Tax Relief to political subdivisions in the County; NOW, THEREFORE, BE IT ORDAINED BY THE FULTON COUNTY COUNCIL: Fulton County (“County”) hereby imposes an additional rate of the county adjusted gross income tax at the rate of .25 percent (0. 0025), in accordance with IC 6-3.5-1.1-26 to raise income tax revenue to provide Property Tax Relief to political subdivisions in the County. Property tax relief shall take the form of: Local property tax replacement credits at a uniform rate to all taxpayers in the county. The local property tax replacement credits shall be treated for all purposes as property tax levies. The County auditor shall determine the local property tax replacement credit percentage for a particular year based on the amount of revenue from the Property Tax Relief Rate that will be used to provide property tax replacement credits in the year. The County Council acknowledges that some taxpayers in the County that do not pay the Property Tax Relief Rate will receive a property tax replacement credit that is funded with tax revenue from the Property Tax Relief Rate. This ordinance takes effect January 1, 2009. Passed this ______ day of _________, 2008. FULTON COUNTY COUNCIL ______________________________ Presiding Officer ______________________________ ______________________________ ______________________________ ______________________________ ______________________________ ______________________________ ATTEST: ___________________________ County Auditor Chris Sailors noted that this Ordinance provides property tax credit whether or not the person pays property tax or not. He said that a lot of people feel that is not fair. Judy DeVries said that no one has called her in favor of any new taxes. After some discussion Gary Sriver moved to suspend the rules and to go the second reading of Ordinance #120208. Earl Gaerte seconded the motion. Motion carried 7-0. Jim Widman read Ordinance #120208 by title only. Chris Sailors read Ordinance #120208-A in its entirety. ORDINANCE #120208-A FULTON COUNTY COUNCIL ORDINANCE IMPOSING AN ADDITIONAL RATE OF THE COUNTY ADJUSTED GROSS INCOME TAX TO FUND PUBLIC SAFETY COSTS WHEREAS, IC 6-3.5-1.1-25 permits a county which has imposed: (i) an income tax rate under IC 6-3.5-1.1-24 at a rate of at least twenty-five hundredths of one percent (0.25%); (ii) an income tax rate under IC 6-3.5-1.1-26 at a rate of at least twenty-five hundredths of one percent (0.25%); or (iii) an income tax rate under IC 6-3.5-1.1-24 and an income tax rate under IC 6-3.5-1.1-26 at a combined rate of at least twenty-five hundredths of one percent (0.25) to impose an additional income tax rate to provide funding for public safety (as defined in IC 6-3.5-1.1-25(a) in the county; WHEREAS, pursuant to P.L. 146-2008, SECTION 867(a), notwithstanding any provisions in IC 6-3.5-1.1, a county council may in 2008 adopt or increase an additional county adjusted gross income tax rate under IC 6-3.5-1.1-24, IC 6-3.5-1.1-25, or IC 6-3.5-1.1-26 at any time before January 1, 2009; WHEREAS, pursuant to P.L. 146-2008, SECTION 867 (c)(4), notwithstanding any provision on IC 6-3.5-1.1, any additional county adjusted gross income tax rate adopted or increased after November 15, 2008 and prior to January 1, 2009 under IC 6-3.5-1.1-24, IC 6-3.5-1.1-25, or IC 6-3.5-1.1-26 takes effect January 1, 2009; WHEREAS, the maximum rate at which an additional income tax rate may be imposed to provide funding for public safety is twenty-five hundredths of one percent (0.25%); WHEREAS, the Fulton County (“County”) Council has imposed an income tax rate under IC 6-3.5-1.1-26 at the rate of .25 percent (0.25%); WHEREAS, the County desires to impose an additional income tax rate to provide funding for public safety in the County; NOW, THEREFORE, BE IT ORDAINED BY THE FULTON COUNTY COUNCIL: Fulton County hereby imposes an additional rate of the county adjusted gross income tax at the rate of .25 of one percent (0. 25%), in accordance with IC 6-3.5-1.1-25 to provide funding for public safety in the County (“Public Safety Rate”). (a) The County Auditor shall distribute income tax revenues attributable to the Public Safety Rate to the County and to each municipality in the County. (b) The County Auditor shall distribute the portion of the certified distribution that is attributable to the Public Safety Rate to the County and to each municipality in the County in an amount equal to the result of: The portion of the certified distribution that is attributable to the Public Safety Rate; multiplied by A fraction equal to: The attributed allocation amount (as defined in IC 6-3.5-1.1-15) of the County or municipality for the calendar year; divided by The sum of the attributed allocation amounts of the County and each municipality in the county for the calendar year. (c) The County auditor shall make the distributions of revenues from the Public Safety Rate not more than thirty (30) days after receiving the portion of the certified distribution that is attributable to the Public Safety Rate. (d) Revenue distributed to the County or municipality attributable to the Public Safety Rate must be deposited into a separate account or fund and may be appropriated by the County or municipality only for public safety purposes. This ordinance takes effect January 1, 2009. The County auditor shall send a certified copy of the ordinance to the Department of State Revenue and the Department of Local Government Finance by certified mail. Passed on this _______day of____________, 2008. FULTON COUNTY COUNCIL ______________________________ Presiding Officer ______________________________ ______________________________ ______________________________ ______________________________ ______________________________ ______________________________ ATTEST: __________________________ County Auditor It is estimated that this will bring approximately $809,763 for emergency services, though it must be shared the incorporated areas within the County unless there is an interlocal agreement. Commissioner Mark Rodriguez spoke in favor of an inter-local agreement. Earl Gaerte moved to suspend the rules and to go the second reading of Ordinance #120208-A. Gary Sriver seconded the motion. Motion carried 7-0. Jim Widman read Ordinance #120208-A by title only. Third readings will occur at the Council’s regular meeting on December 9, 2008. This concluded the business transacted. Gary Sriver moved to adjourn at 8:50 a.m. Earl Gaerte seconded this motion. Motion carried 7-0. FULTON COUNTY COUNCIL  ______________________________ James Widman, President _____________________________ Gary Sriver, Member _____________________________ Dave Helt, Member _____________________________ Christopher Sailors, Member _____________________________ Judy DeVries, Member _____________________________ Earl Gaerte, Member _____________________________ Kathy Siders, Member Attest: ___________________________________ Denise J. 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