CHAPTER 14. CUMULATIVE FIREFIGHTING BUILDING AND EQUIPMENT FUND
IC 36-8-14
Chapter 14. Cumulative Firefighting Building and Equipment
Fund
IC 36-8-14-1
Application of chapter
Sec. 1. This chapter applies to all units except counties.
As added by Acts 1981, P.L.309, SEC.66.
IC 36-8-14-2
Purposes of fund; authorization
Sec. 2. (a) As used in this section, "emergency medical services"
has the meaning set forth in IC 16-18-2-110.
(b) As used in this section, "volunteer fire department" has the
meaning set forth in IC 36-8-12-2.
(c) The legislative body of a unit or the board of fire trustees of a
fire protection district may provide a cumulative building and
equipment fund under IC 6-1.1-41 for the following purposes:
(1) The:
(A) purchase, construction, renovation, or addition to
buildings; or
(B) purchase of land;
used by the fire department or a volunteer fire department
serving the unit.
(2) The purchase of firefighting equipment for use of the fire
department or a volunteer fire department serving the unit,
including making the required payments under a lease rental
with option to purchase agreement made to acquire the
equipment.
(3) In a municipality, the purchase of police radio equipment.
(4) The:
(A) purchase, construction, renovation, or addition to a
building;
(B) purchase of land; or
(C) purchase of equipment;
for use of a provider of emergency medical services under
IC 16-31-5 to the unit establishing the fund.
(d) In addition to the requirements of IC 6-1.1-41, before a
cumulative fund may be established by a township fire protection
district, the county legislative body which appoints the trustees of the
fire protection district must approve the establishment of the fund.
As added by Acts 1981, P.L.309, SEC.66. Amended by P.L.316-1989,
SEC.2; P.L.2-1993, SEC.205; P.L.171-1994, SEC.1; P.L.17-1995,
SEC.22; P.L.1-1999, SEC.102; P.L.140-2002, SEC.2.
IC 36-8-14-3
Repealed
(Repealed by P.L.17-1995, SEC.45.)
IC 36-8-14-4
Tax levy; deposit of money
Sec. 4. (a) To provide for the cumulative building and equipment
fund established under this chapter, the legislative body may levy a
tax on all taxable property within the taxing district in compliance
with IC 6-1.1-41. The tax rate may not exceed three and thirty-three
hundredths cents ($0.0333) on each one hundred dollars ($100) of
assessed valuation of property in the taxing district.
(b) As the tax is collected, it shall be deposited in a qualified
public depository or depositories and held in a special fund to be
known as the "building or remodeling, firefighting, and police radio
equipment fund" in the case of a municipality or as the "building or
remodeling and fire equipment fund" in the case of a township or fire
protection district.
As added by Acts 1981, P.L.309, SEC.66. Amended by P.L.316-1989,
SEC.3; P.L.171-1994, SEC.2; P.L.17-1995, SEC.23; P.L.6-1997,
SEC.213.