CHAPTER 7. MISCELLANEOUS FISCAL AND ADMINISTRATIVE PROVISIONS
IC 36-3-7
Chapter 7. Miscellaneous Fiscal and Administrative Provisions
IC 36-3-7-1
Application of chapter
Sec. 1. This chapter applies to each consolidated city and its
county. In addition, IC 36-4-8 applies to the consolidated city, and
IC 36-2-6 applies to the county.
As added by Acts 1980, P.L.212, SEC.2.
IC 36-3-7-2
Money consolidated city is entitled to receive
Sec. 2. The consolidated city is entitled to receive the following
monies, as they become available, to use in carrying out the powers,
duties, and obligations of the consolidated city and its special service
districts and special taxing districts:
(1) Revenues from the levies of taxes or special taxes on
property or otherwise as prescribed by law.
(2) The aggregate of allocated amounts of money collected and
available for distribution to the consolidated city and the county
in the motor vehicle highway account as prescribed by
IC 8-14-1.
(3) All public money, whether held in general accounts, special
accounts, trusts, or otherwise, or receivable by the county or the
consolidated city, or its departments, special taxing districts, or
special service districts, that is budgeted or made available for
functions conferred on the consolidated city or its departments
or districts.
(4) All money that becomes available from the federal
government or any federal agency organized for the
disbursement or allocation of federal monies in furtherance of
powers conferred on the consolidated city or its departments or
districts.
(5) All money appropriated in furtherance of the powers
conferred on the consolidated city.
(6) All money received as proceeds from the sale of bonds by
the consolidated city or its special taxing districts.
(7) All parking fees and mass transportation revenues collected
by the department of transportation under IC 36-9.
(8) All money received by the consolidated city from the
exercise of its powers or control and use of its property.
(9) All money in the cigarette tax fund available for distribution
to the consolidated city or the department of transportation as
prescribed by IC 6-7-1-30.1.
(10) The aggregate of allocated amounts of money collected and
available for distribution to the consolidated city and the county
as prescribed by IC 7.1-4-7 pertaining to alcoholic beverage
fees and taxes.
(11) Any other money available for distribution by the state
under any statute, according to that statute.
As added by Acts 1980, P.L.212, SEC.2.
IC 36-3-7-3
Basis for determining right to receive distribution of money
Sec. 3. (a) For purposes of determining the right of the
consolidated city to receive a distribution of money described by
section 2 of this chapter based on population, the population of the
fire special service district is considered the population of the
consolidated city.
(b) Notwithstanding subsection (a), for purposes of determining
the right of the consolidated city to receive a distribution of money
under IC 7.1-4 based on population, the population of all the territory
of the consolidated city is considered its population.
As added by Acts 1980, P.L.212, SEC.2.
IC 36-3-7-4
Administering of money held, appropriated, contributed for
specific function, or in special fund or trust
Sec. 4. Whenever any money is held, appropriated, or contributed
for a specific function, or in a special fund or trust, the consolidated
city, or its special service district or special taxing district, shall
administer that money according to the requirements and limitations
placed on its use.
As added by Acts 1980, P.L.212, SEC.2.
IC 36-3-7-5
Perfected tax or assessment liens
Sec. 5. (a) Liens for taxes levied by the consolidated city are
perfected when evidenced on the tax duplicate in the office of the
treasurer of the county.
(b) Liens created when the city enters upon property to make
improvements to bring it into compliance with a city ordinance, and
liens created upon failure to pay charges assessed by the city for
services shall be certified to the auditor, after the adoption of a
resolution confirming the incurred expense by the appropriate city
department, board, or other agency. In addition, the resolution must
state the name of the owner as it appears on the township assessor's
or county assessor's record and a description of the property.
(c) The amount of a lien shall be placed on the tax duplicate by
the auditor in the nature of a delinquent tax subject to enforcement
and collection as otherwise provided under IC 6-1.1-22, IC 6-1.1-24,
and IC 6-1.1-25.
As added by Acts 1980, P.L.212, SEC.2. Amended by P.L.131-2005,
SEC.6; P.L.146-2008, SEC.706.