Title 36, LOCAL GOVERNMENT

Sec. 11.5. (a) As used in this section, "electronic funds transfer" means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is initiated through an electronic terminal, telephone, or computer or magnetic tape for the pur…

Sec. 12. (a) If a political subdivision other than a school corporation receives state grant money requiring local matching money, the political subdivision shall create a special fund and deposit the grant money and matching money into the special fund. The money in the fund may…

Sec. 13. A unit that is unable to obtain payment of a dishonored check shall, not later than ninety (90) days after the check is initially received by the unit, refer the matter to the prosecuting attorney for the county where the dishonored check was received for prosecution. As…

Sec. 14. Whenever this title requires an action to be taken by a three-fourths (3/4) vote, the number of votes necessary to satisfy the requirement is rounded to the nearest whole number. As added by P.L.125-2001, SEC.1.

imposition; deposit in affordable housing fund; due date Sec. 14.3. (a) PILOTS may be imposed under this section for an assessment date occurring after December 31, 2021. (b) As used in this section, the following terms have the meanings set forth in IC 6-1.1-1: (1) Assessed valu…

Sec. 15. (a) This section is enacted to implement Article 6, Section 2(b) of the Constitution of the State of Indiana. (b) This section applies to an individual: (1) who was elected at least two (2) times to a county office; and (2) who would have served at least eight (8) years …

Sec. 16. (a) Except as provided in subsection (e), if a county executive disposes of real property, the property taxes collected for each item of the real property in the first year the item of real property is subject to taxation after the year the real property is sold or other…

Sec. 17. (a) This section applies to a political subdivision if: (1) the political subdivision combines or reorganizes a department, agency, or function of the political subdivision; and (2) the political subdivision realizes through the combination or reorganization a: (A) savin…

Sec. 17.5. A political subdivision must report, in the manner specified by the state board of accounts, information and data on its retiree benefits and expenditures by March 1 of each year. As added by P.L.205-2013, SEC.345. Amended by P.L.183-2014, SEC.24; P.L.159-2020, SEC.70.

Sec. 17.7. (a) This section applies to a political subdivision: (1) that was established by another political subdivision; and (2) for which, except as set forth in IC 13-21-3-1(d) and IC 13-21-15, there is no process or procedure expressly specified by law regarding the dissolut…

Sec. 18. (a) As used in this section, "qualified property" means property that: (1) is located in a tax increment allocation area and: (A) was located in the tax increment allocation area before the designation of the area and the property has been continuously used since the dat…

Sec. 19. (a) In addition to any other requirements and except as provided in subsection (b), after June 30, 2018, a county may not begin the construction or reconstruction of a county jail or submit final plans and specifications for the construction or reconstruction of a county…

Sec. 2. (a) The fiscal body of a political subdivision may permit any of its officers or employees having a duty to collect cash revenues to establish a cash change fund. Such a fund must be established by a warrant drawn on the appropriate fund of the political subdivision in fa…

Sec. 3. (a) The fiscal body of a political subdivision may establish a petty cash fund for any of its offices in a like manner to that prescribed by section 2 of this chapter. (b) The custodian of a petty cash fund shall use it to pay small or emergency items of operating expense…

Sec. 4. (a) The fiscal body of a political subdivision may, by ordinance or resolution, permit the transfer of a prescribed amount, for a prescribed period, to a fund in need of money for cash flow purposes from another fund of the political subdivision if all these conditions ar…

Sec. 5. (a) This section applies to all funds raised by a general or special tax levy on all the taxable property of a political subdivision. (b) Whenever the purposes of a tax levy have been fulfilled and an unused and unencumbered balance remains in the fund, the fiscal body of…

Sec. 5.1. (a) A political subdivision may establish a rainy day fund by the adoption of: (1) an ordinance, in the case of a county, city, or town; or (2) a resolution, in the case of any other political subdivision. (b) An ordinance or a resolution adopted under this section must…

Sec. 6. (a) The unused and unencumbered balance of an appropriation made by a unit for any purpose reverts, at the end of the unit's fiscal year, to the fund from which the appropriation was made, unless a statute provides otherwise. (b) Any amount necessary to pay a bill, judgme…

Sec. 7. A bank deposit or cash on hand, together with any accrued interest, constituting a pledge or guaranty on behalf of a political subdivision shall be deposited as a part of the funds of the political subdivision and be credited to the proper funds by the officers having cus…

Sec. 7.5. (a) The fiscal body of a county or municipality participating in a regional development authority may, by ordinance, transfer a prescribed amount, for a prescribed period, to a regional development authority to carry out the purposes of IC 36-9-43, including providing l…

Sec. 8. (a) An employee of a political subdivision may report in writing the existence of: (1) a violation of a federal law or regulation; (2) a violation of a state law or rule; (3) a violation of an ordinance of a political subdivision; or (4) the misuse of public resources; fi…

Sec. 8.5. An executive or a fiscal officer of a unit may establish a fraud hotline telephone number maintained by the unit that the public may use to report suspected fraudulent activity concerning officers or employees of the unit, including misuse of public funds. As added by P…

Sec. 9. (a) Each unit that receives: (1) tax revenue under IC 4-33-12-6 or IC 4-33-13; (2) revenue under an agreement to share the tax revenue received under IC 4-33-12 or IC 4-33-13 by another unit; or (3) revenue under a development agreement (as defined in section 9.5 of this …

Sec. 9.1. (a) A fund that: (1) was established by a unit before July 1, 1997; and (2) would have been considered a riverboat fund for purposes of section 9 of this chapter if section 9 of this chapter had been in effect before July 1, 1997; is legalized and validated. (b) A fund …

Sec. 9.2. (a) Each unit that receives: (1) tax revenue under IC 4-35-8.5; or (2) revenue under an agreement to share the tax revenue received under IC 4-35-8.5 by another unit; shall establish a fund, separate from the unit's general fund, into which the revenue shall be deposite…

Sec. 9.5. (a) As used in this section, "development agreement" means an agreement between a licensed owner (as defined in IC 4-33-2-13) and a unit setting forth the licensed owner's financial commitments to support economic development in the unit. (b) Funds received by a unit un…

Sec. 1. This chapter applies to all counties. [Local Government Recodification Citation: New.] As added by Acts 1980, P.L.212, SEC.1.

Sec. 2. (a) The county auditor and county treasurer may pay salaries and wages to county officers and employees monthly, twice each month, every two (2) weeks, or weekly. (b) The manner of payment of salaries and wages under this section must be authorized by the legislative body…

Sec. 3. A county officer and the officer's deputies and other employees are entitled to payment only after the officer has reported all fees collected by the officer's office and paid them into the county treasury. [Pre-Local Government Recodification Citation: 17-3-71-1 part.] A…

Sec. 4. A county officer or a deputy or employee of a county officer is entitled to payment for services only after the officer, deputy, or employee has rendered those services. [Pre-Local Government Recodification Citation: 17-3-71-1 part.] As added by Acts 1980, P.L.212, SEC.1.…

Sec. 5. Compensation of deputies and employees of county officers shall be paid by warrants that are payable to the respective deputies and employees and issued after: (1) filing of itemized and verified claims, as prescribed by IC 36-2-6; and (2) allowance of the claims by the c…

Sec. 6. A: (1) deputy or employee of a county officer who knowingly divides the deputy's or employee's compensation with the officer or another person in consideration of employment; or (2) county officer or other person who knowingly accepts such a division of compensation; comm…

Sec. 1. This chapter applies only to the part of the town of Cumberland located within Marion County. As added by P.L.52-2025, SEC.2.

Sec. 2. After December 31, 2026: (1) the town remains a town government; (2) the town's boundaries and name remain the same; (3) the term of any elected or appointed officer of the town is not affected; (4) the town ceases to be: (A) an included town under IC 36-3-1-7; and (B) a …

Sec. 3. After December 31, 2026, any reference in: (1) the Indiana Code; (2) the Indiana Administrative Code; or (3) any resolution; to an excluded city, unless expressly provided otherwise, is considered a reference to the town. As added by P.L.52-2025, SEC.2.

Sec. 4. The town legislative body and the legislative body of the consolidated city and county shall take any steps necessary to implement this chapter, including adopting ordinances and resolutions and entering into interlocal agreements. As added by P.L.52-2025, SEC.2. Amended …

Sec. 5. (a) The department of local government finance shall adjust maximum permissible property tax levies, rates, and budgets of units of local government as necessary to account for the town becoming an excluded city. (b) After December 31, 2026, the town is liable for debt se…

Sec. 6. Notwithstanding IC 6-3.6-11-5, the department of local government finance shall adjust the distributive shares of the consolidated city and county and the town under IC 6-3.6-11-5 as necessary to account for the town becoming an excluded city. As added by P.L.52-2025, SEC…

Sec. 1. This chapter applies to all cities. [Local Government Recodification Citation: New.] As added by Acts 1980, P.L.212, SEC.3.

Sec. 12. (a) This section does not prohibit: (1) the city works board from making long term contracts for utility services under IC 36-9; or (2) a department from issuing bonds or other obligations authorized by law. (b) Except as provided in subsection (c), a city department, of…

Sec. 13. A city official who recklessly: (1) issues a bond, certificate, or warrant for the payment of money in excess of an appropriation; or (2) enters into an obligation prohibited by section 12 of this chapter; commits a Class B misdemeanor and is liable on the city official'…

Sec. 14. (a) A city legislative body may adopt an ordinance allowing money to be disbursed for lawful city purposes under this section. (b) Notwithstanding IC 5-11-10, with the prior written approval of the board having jurisdiction over the allowance of claims, the city fiscal o…

Sec. 15. Each city agency, board, commission, district, or other city entity shall file one (1) copy of that agency's, board's, commission's, district's, or entity's financial records with the city fiscal officer. As added by P.L.98-2000, SEC.22.

Sec. 15.5. (a) This section applies to: (1) a city or county in which a riverboat (as defined in IC 4-33-2-17) is docked or located or gambling games (as defined in IC 4-35-2-5) are located; and (2) a school corporation that is located in any part in a county described in subdivi…

Sec. 2. Money may be paid out of the city treasury only on warrant of the city fiscal officer. Unless a statute provides otherwise, the fiscal officer may draw a warrant against a fund of the city only if: (1) an appropriation has been made for that purpose and the appropriation …

Sec. 3. (a) A city board or legislative body may order the issuance of warrants for payment of money by the city only at a meeting of the board or legislative body. (b) A city officer who violates this section forfeits the officer's office. [Pre-Local Government Recodification Ci…