Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 1 of 1
Full-Text Articles in Engineering
Guide To Revenue Calculations: Local Option Highway User Tax 1988, Herpicc
Guide To Revenue Calculations: Local Option Highway User Tax 1988, Herpicc
Indiana Local Technical Assistance Program (LTAP) Publications
This guide is provided to explain the output generated by the computer programs and to suggest ways in which the results can be adapted to specific LOHUT proposals before a County Council. The 1988 LOHUT revenue projections are of special interest because of House Enrolled Act Number 1295. This act (IC 8-11-5) granted each county authority to bond for county roads or bridges, but only if a county has first adopted a LOHUT -- the excise surtax (IC 6-3.5-4) and wheel tax (IC 6-3.5-5).
HERPICC neither endorses nor opposes passage of a LOHUT. The revenue projections it provides are intended …