CHAPTER 9. TAX LEVY FOR COUNTY FAIRS
IC 15-14-9
Chapter 9. Tax Levy for County Fairs
IC 15-14-9-1
County appropriation; purposes; restrictions
Sec. 1. (a) The county council and board of county commissioners
of a county may appropriate and pay to:
(1) an agricultural fair, exhibition, or association; or
(2) an organized county 4-H club in which the residents of the
county are interested;
a sum not exceeding four cents ($0.04) on each one hundred dollars
($100) valuation of the taxable property of the county, to be paid out
of the county general fund.
(b) An appropriation under subsection (a) may be used only for
necessary costs and expenses:
(1) incidental to the conduct and carrying out the purposes of
organized:
(A) 4-H clubs; and
(B) boys' and girls' club work;
(2) for cash awards on:
(A) agricultural and horticultural products;
(B) livestock; and
(C) boys' and girls' club work; and
(3) for judging products, livestock, and club work described in
this subsection.
(c) An appropriation under subsection (a) applies to regularly
organized:
(1) fair associations; and
(2) boys' and girls' clubs, 4-H clubs, or agricultural clubs;
if the fair or exhibition is given only for the promotion of the
interests of agriculture, horticulture, and stock raising. The
appropriation does not apply to a person, an association, or a
corporation conducting the fair or exhibition for profit or to street
fairs or exhibitions.
(d) An appropriation under subsection (a) may not be used or
given for contests of speed.
As added by P.L.2-2008, SEC.5.
IC 15-14-9-2
Multiple fairs and exhibitions; appropriations
Sec. 2. (a) Subject to subsections (b) and (c), in a county where
two (2) or more fairs or exhibitions are conducted as provided in
section 1 of this chapter, the county council may appropriate to each
of the fairs or associations an amount that the county council
considers proper and equitable.
(b) The amount appropriated under subsection (a) must be
computed by the ratio that the cash awards and judging expenses of
each fair bears to the total amount spent for awards and judging by
the fairs sharing in the division.
(c) The total amount appropriated under subsection (a) may not
exceed a sum equal to one cent ($.01) on each one hundred dollars
($100) valuation of the taxable property located in the county.
As added by P.L.2-2008, SEC.5.