2014 Indiana Code TITLE 36. LOCAL GOVERNMENT ARTICLE 9. TRANSPORTATION AND PUBLIC WORKS CHAPTER 16. MUNICIPAL CUMULATIVE BUILDING OR SINKING FUND AND CUMULATIVE CAPITAL IMPROVEMENT FUND
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IC 36-9-16
Chapter 16. Municipal Cumulative Building or Sinking Fund
and Cumulative Capital Improvement Fund
IC 36-9-16-1
Application of chapter
Sec. 1. This chapter applies to all units except townships.
As added by Acts 1981, P.L.309, SEC.89. Amended by P.L.199-1988,
SEC.4.
IC 36-9-16-2
Authorization of funds; purposes
Sec. 2. (a) A unit may establish a cumulative building or sinking
fund or cumulative capital improvement funds to provide money for
one (1) or more of the following purposes:
(1) To purchase, construct, equip, and maintain buildings for
public purposes.
(2) To acquire the land, and any improvements on it, that are
necessary for the construction of public buildings.
(3) To demolish any improvements on land acquired under this
section, and to level, grade, and prepare the land for the
construction of a public building.
(4) To acquire land or rights-of-way to be used as a public way
or other means of ingress or egress to land acquired for the
construction of a public building.
(5) To improve or construct any public way or other means of
ingress or egress to land acquired for the construction of a
public building.
(b) In addition to the purposes described in subsection (a), a
cumulative capital improvement fund may be used to purchase body
armor (as defined in IC 35-47-5-13(a)) for active members of a police
department under:
(1) IC 36-5-7-7;
(2) IC 36-8-4-4.5;
(3) IC 36-8-9-9; and
(4) IC 36-8-10-4.5.
(c) A municipality may establish a cumulative capital
improvement fund for a purpose described in IC 6-7-1-31.1.
As added by Acts 1981, P.L.309, SEC.89. Amended by P.L.199-1988,
SEC.5; P.L.8-2009, SEC.3; P.L.113-2010, SEC.152; P.L.34-2010,
SEC.9; P.L.42-2011, SEC.85.
IC 36-9-16-3
Cumulative capital improvement fund; additional purposes
Sec. 3. A unit may establish cumulative capital improvement
funds to provide money for one (1) or more of the following
purposes:
(1) To acquire land or rights-of-way to be used for public ways
or sidewalks.
(2) To construct and maintain public ways or sidewalks.
(3) To acquire land or rights-of-way for the construction of
sanitary or storm sewers, or both.
(4) To construct and maintain sanitary or storm sewers, or both.
(5) To acquire, by purchase or lease, or to pay all or part of the
purchase price of a utility.
(6) To purchase or lease land, buildings, or rights-of-way for the
use of any utility that is acquired or operated by the unit.
(7) To purchase or acquire land, with or without buildings, for
park or recreation purposes.
(8) To purchase, lease, or pay all or part of the purchase price of
motor vehicles for the use of any combination of the police, a
community corrections program, or the fire department,
including ambulances and firefighting vehicles with the
necessary equipment, ladders, and hoses.
(9) To retire in whole or in part any general obligation bonds of
the unit that were issued for the purpose of acquiring or
constructing improvements or properties that would qualify for
the use of cumulative capital improvement funds.
(10) To purchase or lease equipment and other nonconsumable
personal property needed by the unit for any public
transportation use.
(11) In a county or a consolidated city, to purchase or lease
equipment to be used to illuminate a public way or sidewalk.
(12) The fund may be used for any of the following purposes:
(A) To purchase, lease, upgrade, maintain, or repair one (1)
or more of the following:
(i) Computer hardware.
(ii) Computer software.
(iii) Wiring and computer networks.
(iv) Communication access systems used to connect with
computer networks or electronic gateways.
(B) To pay for the services of full-time or part-time computer
maintenance employees.
(C) To conduct nonrecurring inservice technology training
of unit employees.
(13) To purchase body armor (as defined in IC 35-47-5-13(a))
for active members of a police department under:
(A) IC 36-5-7-7;
(B) IC 36-8-4-4.5;
(C) IC 36-8-9-9; and
(D) IC 36-8-10-4.5.
As added by Acts 1981, P.L.309, SEC.89. Amended by P.L.82-1985,
SEC.7; P.L.199-1988, SEC.6; P.L.41-2001, SEC.1; P.L.8-2009,
SEC.4; P.L.34-2010, SEC.10; P.L.67-2012, SEC.7.
IC 36-9-16-4
Establishment of fund and approval of levy; department of local
government finance hearing and action; appeal
Sec. 4. (a) A cumulative building fund or cumulative capital
improvement fund may be established by a resolution that is:
(1) adopted by the unit's legislative body; and
(2) approved by the department of local government finance.
(b) Notice of the proposed levy to provide money for the
cumulative building fund or cumulative capital improvement fund
shall be given to all taxpayers in the unit before the proposed action
is presented to the department of local government finance for
approval. Notice shall be given by publication of the proposal in
accordance with IC 5-3-1.
(c) If, after the public hearing, the proposed action is submitted for
approval to the department of local government finance, the
department shall require notice of that submission to be given to the
taxing district involved in the manner prescribed by subsection (b).
(d) Fifty (50) or more taxpayers in the taxing district who will be
affected by the tax rate may, not later than ten (10) days after the
publication of the notice, file with the county auditor a petition
setting forth their objections to the proposed levy. The county auditor
shall immediately certify the petition to the department of local
government finance, which, within a reasonable time, shall fix a date
for a hearing on the petition. The hearing shall be held in the county
in which the unit is located. Notice of the hearing shall be given to
the executive of the unit and to the first ten (10) taxpayers whose
names appear upon the petition, by a letter signed by the
commissioner or deputy commissioner of the department of local
government finance and sent by mail to the executive and the
taxpayers at their usual place of residence at least five (5) days before
the date fixed for the hearing.
(e) After a hearing upon the proposal, the department of local
government finance shall certify its approval, disapproval, or
modification of the proposed tax levy to the auditor of the county in
which the unit is located.
(f) A:
(1) taxpayer who signed a petition filed under subsection (d); or
(2) unit against which a petition under subsection (d) is filed;
may petition for judicial review of the final determination of the
department of local government finance under subsection (a). The
petition must be filed in the tax court not more than forty-five (45)
days after the department certifies its action under subsection (e).
As added by Acts 1981, P.L.309, SEC.89. Amended by Acts 1981,
P.L.317, SEC.14; P.L.199-1988, SEC.7; P.L.90-2002, SEC.512;
P.L.256-2003, SEC.40.
IC 36-9-16-5
Cumulative building fund; tax levy; appropriations
Sec. 5. (a) The unit's fiscal body may levy a tax not to exceed
thirty-three cents ($0.33) on each one hundred dollars ($100) of
taxable property within the taxing district to provide for a cumulative
building fund. The tax may be levied annually for any period not to
exceed ten (10) years.
(b) Appropriations may be made from the cumulative building
fund for the purposes authorized by this chapter.
As added by Acts 1981, P.L.309, SEC.89. Amended by P.L.199-1988,
SEC.8; P.L.6-1997, SEC.220.
IC 36-9-16-6
Cumulative capital improvement fund; tax levy; additions to fund;
appropriations
Sec. 6. (a) The unit's fiscal body may levy a tax not to exceed
thirty-three cents ($0.33) on each one hundred dollars ($100) of
taxable property within the taxing district to provide for a cumulative
capital improvement fund. The tax may be levied annually for any
period not to exceed ten (10) years and may be decreased or
increased from year to year, except that the tax may not be increased
above the levy approved by the department of local government
finance.
(b) Surplus money in other accounts of the unit, or other sources,
and money acquired from other activities of the unit, or other sources,
may, by resolution of the legislative body and with the approval of
the department of local government finance, be added to the
cumulative capital improvement fund.
(c) Appropriations may be made:
(1) as provided by law from the cumulative capital improvement
fund for purposes of this chapter; or
(2) for a contribution to an authority established under
IC 36-7-23.
As added by Acts 1981, P.L.309, SEC.89. Amended by P.L.199-1988,
SEC.9; P.L.346-1989(ss), SEC.10; P.L.6-1997, SEC.221;
P.L.90-2002, SEC.513.
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