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2004 Indiana Attorney General Reports and Opinions 1 (2004)

handle is hein.sag/sagin0002 and id is 1 raw text is: STATE OF INDIANA
OFFICE OF THE ATTORNEY GENERAL
INDIANA GOVERNMENT CENTER SOUTH, FIFTH FLOOR
302 W. WASHINGTON STREET - INDIANAPOLIS, IN 46204-2770
STEVE CARTER                                                               TELEPHONE (317) 232-6201
ATTORNEY GENERAL
January 13, 2004
OFFICIAL OPINION 2004-1
The Honorable Thomas Saunders
Indiana House of Representatives
200 West Washington Street
Indianapolis, Indiana 46204
Re:   Constitutionality of special legislation
Dear Representative Saunders:
This letter is in response to your request for an opinion on the constitutionality of Ind. Code §
6-3.5-7-22.5 as amended by P.L. 224-2003 § 258. In particular you have asked if it is advisable for
Randolph County to expend county option income tax funds collected under this statute on volunteer
fire department buildings, apparatus and other equipment.
BRIEF ANSWER
We have sufficient constitutional concerns regarding Ind. Code § 6-3.5-7-22.5, as amended by
P.L. 224-2003 § 258, to advise that additional legislative direction is warranted prior to the
expenditure of any funds associated with the increased CEDIT rate other than for the renovation of the
former county hospital.
FACTUAL BACKGROUND
Indiana Code § 6-3.5-7-22.5 was first enacted in 2001 as P.L. 185-200 § 4; it was also included
in the same form in the 2001 budget bill as P.L. 291-2001 § 180. It authorized Randolph County
(described by population but not by name) to impose a county economic development income tax
(CEDIT) in excess of that otherwise allowed by law if the county council adopted an ordinance
finding that the funds were needed for:
financing, constructing, acquiring, renovating, and equipping the county courthouse and
for renovating the former county hospital for additional office space, educational

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