Title 36, LOCAL GOVERNMENT

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…

Sec. 4. (a) The city fiscal officer may audit a claim against the city by examining under oath any officer, agent, or employee of the city or any other person. When acting under this section, the fiscal officer has the same powers as the city legislative body in summoning and exa…

Sec. 5. (a) Except as provided in section 14 of this chapter, a city board or legislative body may allow a claim: (1) only at a meeting of the board or legislative body; and (2) only if the claim was filed in the manner prescribed by IC 5-11-10-2 at least five (5) days before the…

Sec. 7. (a) As used in this section, "claim" means a bill or an invoice submitted for goods or services. (b) Except as provided in section 14 of this chapter, a warrant for payment of a claim against a city may be issued only if the claim is: (1) supported by a fully itemized inv…

Sec. 8. (a) The compensation fixed for city officers and employees under this title is in full for all governmental services and in lieu of all: (1) fees; (2) penalties; (3) fines; (4) interest; (5) costs; (6) forfeitures; (7) commissions; and (8) percentages; which shall be paid…

Sec. 9. (a) One (1) to three (3) days before the vacation leave period of a city officer or employee begins, the city may pay the officer or employee the amount of compensation the officer or employee will earn while on vacation leave. (b) Compensation for services paid to a sala…

Sec. 1. This chapter applies to all townships. [Local Government Recodification Citation: New.] As added by Acts 1980, P.L.212, SEC.5.

Sec. 10. (a) The county fiscal body shall, in the manner prescribed by IC 36-2-5 or IC 36-2-6, fix and appropriate money to pay the per diem established under section 5 of this chapter and the salaries and per diems of the county's township assessors and any deputies or other emp…

Sec. 11. (a) Deputies and other employees of a township assessor must file their claims for compensation, which must be verified by the township assessor. Claims for employment that is not on an annual basis must show the actual number of days employed. Deputies and other employe…

Sec. 13. (a) A member of the township legislative body who holds office for a fraction of any year is entitled to a proportionate fraction of the annual salary. (b) A member of the township legislative body who holds office on December 31 of any year is entitled to the member's s…

Sec. 2.1. A township executive is entitled to the annual compensation and annual appropriation for clerical employees (other than those authorized under IC 12-20-4-2 through IC 12-20-4-11 and IC 12-20-4-14) fixed under IC 36-6-6-10. As added by Acts 1980, P.L.125, SEC.29. Amended…

Sec. 3. (a) The annual appropriations to a township executive for the expenses of renting an office and telephone and telegraph expenses must, as nearly as is possible, be equal to the actual cost of those items. If the township executive uses a part of the executive's residence …

Sec. 5. (a) When performing the real property reassessment duties under a county's reassessment plan prepared under IC 6-1.1-4-4.2, a township assessor may receive per diem compensation, in addition to salary, at a rate fixed by the county fiscal body, for each day that the asses…

Sec. 6. (a) Subject to subsection (e), a township assessor who becomes a certified level two or level three Indiana assessor-appraiser is entitled to receive annually one thousand dollars ($1,000) after the assessor's certification under IC 6-1.1-35.5, which is in addition to and…

Sec. 9. If necessary in the performance of their duties: (1) township assessors; or (2) deputies and employees engaged in field work and authorized by the township assessor; may use their own conveyances and are entitled to receive a mileage allowance equal to the sum per mile pa…