County Dog Tax Ordinance

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STARKE COUNTY COUNCIL ORDINANCE 2011- 06

COUNTY OPTION DOG TAX

THE STARKE COUNTY COUNCIL (the “Council”) has determined that a need exists to provide for control of dogs running at large, or otherwise causing, or threatening to cause injury to persons, property, or livestock in the county;

AND FURTHER HAS DETERMINED, upon recommendation of the Starke County Commissioners and in consultation with them, that funding is needed to support animal control activities including the capture and control of problem animals, and to pay for the costs incurred by the animals after capture, and other related purposes, and that a mechanism for providing such funding is provided by Ind. Code Chapter 6-9-39, the Indiana County Option Dog Tax,

THE COUNCIL NOW FINDS that Starke County should and hereby does, adopt the Indiana County Option Dog Tax.

NOW, THEREFORE, BE IT ORDAINED that the Starke County Code be amended to add

repealing all prior ordinances inconsistent with the terms hereof. The ordinance is as follows

Council Ordinance 2011-06 , COUNTY OPTION DOG TAX superseding, replacing and

Section I. Definitions

In this Ordinance:

1. The term “Animal Care Facility” is defined by IC§ 6-9-39-1

2. The term “Taxable Dog” means a dog at least six months of age. AUDITOR, STARKE COUNTY

Section II. Imposition of County Option Dog Tax

Pursuant to the authority of IC Chapter 6,9,39, a tax is imposed on a person who harbors or keeps a taxable dog in or near the person’s premises in the county, regardless of who owns the taxable dog. However, this ordinance does not apply within the boundaries of any municipality that has adopted an Option Dog Tax.

Any person who harbors or keeps a taxable dog in the county is liable for the tax. The tax imposed hereunder is five dollars ($5.00) per year for each taxable dog. However, the maximum amount of county option dog tax per year that may be imposed by an ordinance adopted under this section for taxable dogs kept in a kennel for breeding, boarding, training, or sale is an amount equal to the lesser of:

(1) the county option dog tax liability calculated without regard to this subsection for taxable dogs kept in the kennel for breeding, boarding, training, or sale; or,

(2) for a kennel in which:

(A) more than six (6) taxable dogs are kept for breeding, boarding, training, or sale, fifty dollars ($50); or

(b) not more than six (6) taxable dogs are kept for breeding, boarding, training, or sale, thirty dollars ($30).

Section Ill. Designation of Collection Agent

Pursuant to IC 6,9,39,5, the Council designates the Starke County Auditor’s Office as the collection agent for the County Option Dog Tax. The Council reserves the right to change the designated collection agent at any time by resolution adopted by majority vote.

Section IV. County Option Dog Tax Fund

Pursuant to IC 6,9,39,6 the Treasurer is directed to establish a County Option Dog Tax Fund. Twenty percent (200/o) of the funds shall be allocated to the canine research and education fund and shall be paid to the state treasurer in accordance with the procedure described under IC 6, lJ, 27-3. The balance of eighty percent (800/o) shall be used for the following purposes, as determined from time-to-time by the Council:

  1. The use of animal care facilities.
  2. Animal control, including dead animal disposal.
  3. Reimbursement to farmers for livestock kills.
  4. Reimbursement to people who have undergone rabies post exposure prophylaxis.

Section V. Penalties for Non-compliance

Any dog found at large beyond its owner’s property is subject to collection by the county animal control officer. An animal collected by roaming at large may be dispatched to the Starke County Humane Society facility or similar facility. Prior to taking possession of such a dog, the owner shall pay all Starke County Humane Society fees incurred, and if the dog is not currently licensed, shall also pay the license fee, plus a $10.00 late fee.

Section VI. Effective Date

All ordinances or portions thereof in conflict with this Ordinance are hereby repealed. This Ordinance shall take effect upon passage, after publication as required by law.

Presented to the Council of Starke County, Indiana, and approved on the first reading the

day of April, 2011, by the following vote:

Dated: 08_/_16, 2011.

STARKE COUNTY COUNCIL