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 as an aid to well informed decision-making on the part of a county's citizens and its County Council.
wheel tax, excise surtax, LOHUT
Date of this Version
HERPICC, "Guide to Revenue Calculations: Local Option Highway User Tax 1988" (1988). Indiana Local Technical Assistance Program (LTAP) Publications. Paper 73.