CHAPTER 6. LEVEE AUTHORITY IN VANDERBURGH COUNTY
IC 14-27-6
Chapter 6. Levee Authority in Vanderburgh County
IC 14-27-6-1
Applicability of chapter
Sec. 1. This chapter applies to the following:
(1) A city having a population of more than one hundred twentythousand (120,000) but less than one hundred fifty thousand(150,000).
(2) The county in which a city described in subdivision (1)exists.
As added by P.L.1-1995, SEC.20.
IC 14-27-6-2
"Board" defined
Sec. 2. As used in this chapter, "board" refers to the board of thelevee authority.
As added by P.L.1-1995, SEC.20.
IC 14-27-6-3
"Gate" defined
Sec. 3. As used in this chapter, "gate" means any opening in alevee that can be closed mechanically to prevent the flow of waterthrough the levee.
As added by P.L.1-1995, SEC.20.
IC 14-27-6-4
"Levee" defined
Sec. 4. As used in this chapter, "levee" means any wall built alonga stream to keep the stream from overflowing the banks.
As added by P.L.1-1995, SEC.20.
IC 14-27-6-5
"Pumping station" defined
Sec. 5. As used in this chapter, "pumping station" means anyplace equipped with pumps for the purpose of lifting water over alevee wall and into the stream.
As added by P.L.1-1995, SEC.20.
IC 14-27-6-6
Ordinance establishing levee authority
Sec. 6. The:
(1) city fiscal body; or
(2) city fiscal body and the county fiscal body;
may adopt an ordinance to establish a levee authority for the purposeof acquiring land, rights-of-way, and easements on which the boardor the United States Army Corps of Engineers can construct,improve, equip, maintain, control, lease, and regulate levees to holdback flood waters either within or without the district. The authorityhas jurisdiction over a district coterminous with the jurisdictional
boundaries of the fiscal body adopting the ordinance.
As added by P.L.1-1995, SEC.20.
IC 14-27-6-7
Board; executive and legislative powers
Sec. 7. The board shall exercise the executive and legislativepowers of the authority as provided by this chapter.
As added by P.L.1-1995, SEC.20.
IC 14-27-6-8
Board; members
Sec. 8. (a) The board consists of three (3) members as follows:
(1) Two (2) members shall be appointed by the city executive.
(2) One (1) member shall be appointed by the board ofcommissioners of the county if the fiscal body of the countyadopted an ordinance under section 6 of this chapter or underIC 13-2-31-2 (before its repeal).
(b) Not more than two (2) members of the board may be membersof the same political party.
As added by P.L.1-1995, SEC.20.
IC 14-27-6-9
Board; eligibility of members
Sec. 9. To be eligible to be appointed as a member of the board,an individual must meet the following conditions:
(1) Be at least eighteen (18) years of age.
(2) Be a resident householder of the city if appointed by the cityexecutive.
(3) Be a resident of the county.
As added by P.L.1-1995, SEC.20.
IC 14-27-6-10
Board; appointment of members; first meeting
Sec. 10. As soon as possible after the adoption of an ordinance forthe creation of a levee authority, the members of the board shall beappointed as provided in section 8 of this chapter. The members shallmeet on the day of the first meeting of the board and organize as theboard.
As added by P.L.1-1995, SEC.20.
IC 14-27-6-11
Board; terms of first members
Sec. 11. (a) Except as provided in subsection (b), the firstmembers of the board shall be appointed as follows:
(1) One (1) member for the term of one (1) year.
(2) One (1) member for the term of two (2) years.
(3) One (1) member for the term of three (3) years.
(b) If the board consists of members appointed from both the cityand the county:
(1) the city executive shall appoint members for original terms
of one (1) and two (2) years; and
(2) the board of commissioners of the county shall appoint amember for a term of three (3) years.
As added by P.L.1-1995, SEC.20.
IC 14-27-6-12
Board; filling of vacancy upon expiration of term
Sec. 12. Upon the expiration of a term, the city executive or boardof commissioners of the county shall appoint a member to fill thevacancy.
As added by P.L.1-1995, SEC.20.
IC 14-27-6-13
Board; filling of vacancy upon resignation
Sec. 13. If a vacancy occurs on the board by resignation orotherwise, except for the expiration of a term, the city executive orboard of commissioners of the county shall appoint a member for theremainder of the term.
As added by P.L.1-1995, SEC.20.
IC 14-27-6-14
Board; terms of members
Sec. 14. (a) Except as otherwise provided in this chapter, amember of the board serves for a term of three (3) years:
(1) beginning at noon on the day of the first meeting of theboard; and
(2) continuing until a successor has qualified for the office.
(b) A member of the board is eligible for reappointment tosuccessive terms.
(c) A member of the board may be impeached under the procedureprovided for the impeachment of county officers.
As added by P.L.1-1995, SEC.20.
IC 14-27-6-15
Board; restrictions on members
Sec. 15. (a) A member of the board is ineligible to hold anappointive office or employment for the authority.
(b) A member of the board may not be or become personallyinterested in a contract with or claim against the authority.
As added by P.L.1-1995, SEC.20.
IC 14-27-6-16
Board; compensation of members
Sec. 16. The members of the board are entitled to a minimumcompensation of six hundred dollars ($600) each year.
As added by P.L.1-1995, SEC.20.
IC 14-27-6-17
Board; officers
Sec. 17. The board shall, at the board's first regular meeting to be
conducted on the first July 1 or January 1 following appointment ofthe members and annually thereafter, elect the following officers:
(1) One (1) of the members as president.
(2) Another of the members as vice president, who shallperform the duties of the president during the absence ordisability of the president.
As added by P.L.1-1995, SEC.20.
IC 14-27-6-18
Board; office and records
Sec. 18. The board shall have a suitable office where the board'smaps, plans, documents, records, and accounts shall be kept, subjectto public inspection at all reasonable times.
As added by P.L.1-1995, SEC.20.
IC 14-27-6-19
Board; meetings
Sec. 19. (a) The board shall by rule provide for regular meetingsto be held not less than at semimonthly intervals throughout the year.The board shall keep meetings open to the public.
(b) The board shall convene a special meeting when a specialmeeting is called. The chairman or a majority of the members of theboard may call a special meeting. The board shall do the following:
(1) Establish by rule a procedure for calling special meetings.
(2) Give notice of a special meeting that is open to the public bypublication one (1) time, not less than twenty-four (24) hoursbefore the time of the meeting, in each of two (2) dailynewspapers of general circulation in the district.
As added by P.L.1-1995, SEC.20.
IC 14-27-6-20
Board; quorum
Sec. 20. A majority of the members of the board constitutes aquorum for a meeting. The board may act officially by an affirmativevote of a majority of the members present at the meeting at which theaction is taken.
As added by P.L.1-1995, SEC.20.
IC 14-27-6-21
Board; record of proceedings
Sec. 21. The board shall have a written record of the board'sproceedings kept. The record must be available for public inspectionin the office of the board. The board shall record in the record theaffirmative and negative vote on the passage of each item ofbusiness.
As added by P.L.1-1995, SEC.20.
IC 14-27-6-22
Board; rules of procedure
Sec. 22. The board shall adopt a system of rules of procedure
under which the board's meetings are to be held. The board maysuspend the rules of procedure by unanimous vote of the members ofthe board who are present at the meeting. The board may not suspendthe rules of procedure beyond the duration of the meeting at whichthe suspension of rules occurs.
As added by P.L.1-1995, SEC.20.
IC 14-27-6-23
Board; supervision of internal affairs
Sec. 23. The board may supervise the board's internal affairs inthe same manner as other municipal legislative and administrativebodies.
As added by P.L.1-1995, SEC.20.
IC 14-27-6-24
Proposed drafts of ordinances
Sec. 24. (a) A member of the board may introduce a proposeddraft of an ordinance at a meeting of the board. A person whointroduces a proposed draft of an ordinance shall provide at the timeof introduction a written copy of the proposed draft.
(b) The board shall assign to each proposed draft of an ordinancea distinguishing number and the date when introduced.
As added by P.L.1-1995, SEC.20.
IC 14-27-6-25
Notice of pending action on proposed drafts
Sec. 25. (a) Not:
(1) more than seven (7) days after the introduction of aproposed draft of an ordinance; and
(2) less than seven (7) days before the final passage of aproposed draft of an ordinance;
the board shall publish a notice that the proposed ordinance ispending final action by the board. The notice shall be published one(1) time in each of two (2) daily newspapers that have a generalcirculation in the district. Notice of an ordinance establishing abudget must be in accordance with the general law relating tobudgets of cities.
(b) The board shall do the following:
(1) Include in the notice the following:
(A) Reference to the subject matter of the proposedordinance.
(B) The time and place a hearing will be held on theproposed ordinance.
(C) A statement that the proposed draft of an ordinance isavailable for public inspection at the office of the board.
(2) Not later than the date of notice of the introduction of aproposed ordinance, place five (5) copies of the proposed drafton file in the office of the board for public inspection.
(c) The board may include in one (1) notice a reference to thesubject matter of each draft of an ordinance that is pending and for
which notice has not already been given.
(d) An ordinance is not invalid because the reference to thesubject matter of the draft of an ordinance was inadequate if thereference was sufficient to advise the public of the general subjectmatter of the proposed ordinance.
As added by P.L.1-1995, SEC.20.
IC 14-27-6-26
Meetings to take action on proposed drafts
Sec. 26. At a meeting for which notice has been given as requiredby section 25 of this chapter, the board may:
(1) take final action on the proposed ordinance; or
(2) postpone final consideration to a designated meeting in thefuture without giving additional notice.
As added by P.L.1-1995, SEC.20.
IC 14-27-6-27
Public meeting required
Sec. 27. The board may adopt a draft of an ordinance only at ameeting that is open to the public. Before adopting an ordinance, theboard shall give opportunity to a person present at the meeting togive testimony, evidence, or argument for or against the proposedordinance in person or by counsel under rules that the board adoptsconcerning the number of persons who may be heard and time limits.
As added by P.L.1-1995, SEC.20.
IC 14-27-6-28
Effective dates of ordinances
Sec. 28. Whenever the board adopts an ordinance, the board shallat the same meeting designate the effective date of the ordinance. Ifthe board fails to designate the effective date of the ordinance in therecord of the proceedings of the board, the ordinance takes effectfourteen (14) days after passage.
As added by P.L.1-1995, SEC.20.
IC 14-27-6-29
Copies of ordinances
Sec. 29. (a) The board shall have copies of each ordinance madeavailable to the public.
(b) The board may provide for the printing of any of theordinances of the authority in pamphlet form or in bound volumes.The board may:
(1) distribute the pamphlets or volumes without charge; or
(2) charge the cost of printing and distribution.
As added by P.L.1-1995, SEC.20.
IC 14-27-6-30
General powers of board
Sec. 30. The board may perform all acts necessary or reasonablyincident to carrying out the purposes of this chapter, including the
following powers:
(1) To sue and be sued collectively by the board's name"__________ Levee Authority", with service of process beinghad on the president of the board. However, costs may not betaxed against the board or any of the board's members in anaction.
(2) To have exclusive jurisdiction within the district.
(3) To adopt ordinances to protect all property owned ormanaged by the board.
(4) To adopt an annual budget and levy taxes not to exceed twoand sixty-seven hundredths cents ($0.0267) on each onehundred dollars ($100) of assessed property in accordance withthis chapter.
(5) To incur indebtedness in the name of the authority inaccordance with this chapter.
(6) To:
(A) acquire real, personal, or mixed property by deed,purchase, lease, condemnation, or otherwise; and
(B) dispose of the property;
for flood control purposes.
(7) To do the following:
(A) Receive gifts, donations, bequests, and public trusts.
(B) Agree to accompanying conditions and terms and bindthe authority to carry out the terms and conditions.
(8) To determine matters of policy regarding internalorganization and operating procedures not specifically providedfor otherwise.
(9) In addition to all other powers conferred by this chapter andIC 14-27-3, to do the following:
(A) Cooperate with an officer or agency of the federalgovernment in the performance of any of the workauthorized by this chapter.
(B) Accept labor, material, or financial assistance.
(C) Do all things not inconsistent with this chapter necessaryto satisfy the requirements of the federal authorities for thepurpose of obtaining aid from the federal government.
(10) To purchase supplies, materials, and equipment to carryout the duties and functions of the board in accordance withprocedures adopted by the board and in accordance with generallaw.
(11) To employ personnel as necessary to carry out the duties,functions, and powers of the board.
(12) To sell surplus or unneeded property in accordance withprocedures prescribed by the board.
(13) To adopt administrative rules to do the following:
(A) Carry out the board's powers and duties.
(B) Govern the duties of the board's officers, employees, andpersonnel.
(C) Govern the internal management of the affairs of theboard. The board shall publish all rules adopted by the board for atleast ten (10) days in a newspaper of general circulation printedin the district.
(14) To fix the salaries or compensation of the officers andemployees of the authority, except as otherwise provided by thischapter.
(15) To carry out the purposes and objects of the authority.
(16) To adopt and use a seal.
(17) To:
(A) acquire land, easements, and rights-of-way; and
(B) establish, construct, improve, equip, maintain, control,lease, and regulate levees and the land owned adjacent to thelevees, either within or outside the district;
for flood prevention purposes. However, if at the time of thecreation of the levee authority a political subdivision owns orcontrols a levee, upon the qualification of the members of theboard the exclusive control, management, and authority overeach levee owned or controlled by a political subdivision shallbe transferred to the board without the passage of an ordinance.The board of public works of the political subdivision or otherpersons having possession or control of a levee shallimmediately deliver to the board all personal property andrecords, books, maps, and other papers and documents relatingto the levee.
(18) To:
(A) elect a secretary from the board's membership; or
(B) employ a secretary;
and fix the compensation of the secretary.
(19) To do the following:
(A) Employ superintendents, managers, engineers,surveyors, attorneys, clerks, guards, mechanics, laborers, andall other employees the board considers expedient. Allemployees shall be selected and appointed irrespective ofpolitical affiliations.
(B) Prescribe and assign the duties and authority of theemployees.
(C) Fix the compensation to be paid to the persons employedby the board in accordance with appropriations made by thecity fiscal body.
(D) Require a bond on any officer or employee of theauthority in the amount, upon the terms and conditions, andwith surety to the approval of the board.
(20) To adopt rules not in conflict with:
(A) Indiana law;
(B) the ordinances of the city; or
(C) the laws or regulations of the United States and theUnited States Corps of Army Engineers;
regulating the construction, maintenance, and control of theboard's levees and other property under the board's control.
(21) To establish the board's own detail or department of police
or to hire guards to execute the orders and enforce the rules ofthe board.
(22) To permit the federal government to do the following:
(A) Construct or repair, on land or rights-of-way owned bythe authority, levees, dikes, breakwaters, pumping stations,syphons, and flood gates.
(B) Construct or repair sewers, ditches, drains, diversionchannels, and watercourses if necessary in the actualconstruction, repair, and maintenance of a levee and alongland or rights-of-way owned by the authority.
(23) To do the following:
(A) Construct, maintain, and repair levees, dikes,breakwaters, pumping stations, and flood gates.
(B) Construct or repair sewers, ditches, drains, diversionchannels, and watercourses if necessary in the actualconstruction, repair, and maintenance of a levee.
(24) To sell machinery, equipment, or material under thecontrol of the board that the board determines is not requiredfor levee purposes. The proceeds derived from the sale shall bedeposited with the treasurer of the authority.
(25) To negotiate and execute:
(A) contracts of sale or purchase;
(B) leases;
(C) contracts for personal services, materials, supplies, orequipment; or
(D) any other transaction, business or otherwise;
relating to a levee under the board's control and operation.However, if the board determines to sell part or all of leveeland, buildings, or improvements owned by the authority, thesale must be in accordance with statute. If personal propertyunder the control of the board valued in excess of five hundreddollars ($500) is to be sold, the board shall sell to the highestand best bidder after due publication of notice of the sale.
(26) To contract with other political subdivisions and stateagencies under IC 36-1-7 for:
(A) the provision of services;
(B) the rental or use of equipment or facilities; or
(C) the joint purchase and use of equipment or facilities;
considered proper by the contracting parties for use in theoperation, maintenance, or construction of a levee operatedunder this chapter.
As added by P.L.1-1995, SEC.20. Amended by P.L.6-1997, SEC.158.
IC 14-27-6-31
Letting of contracts; bidding
Sec. 31. (a) Except as provided in subsection (b), in the letting ofa contract for the repair or equipment of a levee under the control ofthe board, the board shall, when:
(1) adopting plans;
(2) giving notice; and (3) receiving bids;
comply with statutes.
(b) If:
(1) an emergency arises involving the safety of human life dueto accident or act of God; and
(2) the board declares the emergency;
the board may purchase necessary equipment and appliances withoutadvertising for bids.
As added by P.L.1-1995, SEC.20.
IC 14-27-6-32
Recovery of damages or possession of property
Sec. 32. The board may take action the board considers proper todo the following:
(1) Recover damages for the following:
(A) The breach of an agreement, express or implied, relatingto or growing out of the operation, control, leasing,management, or improvement of the property under theboard's control.
(B) The penalties for the violation of an ordinance or a ruleof the board.
(C) Injury to the personal or real property under the board'scontrol.
(2) Recover possession of property under the board's control.
As added by P.L.1-1995, SEC.20.
IC 14-27-6-33
Eminent domain powers; generally
Sec. 33. (a) The board may do the following:
(1) Exercise the power of eminent domain for the purpose ofcarrying out this chapter.
(2) Award damages to landowners for real property andproperty rights appropriated and taken.
(b) If the board cannot agree with the owner, lessee, or occupantof real property selected by the board for the purpose set forth in thischapter, the board may proceed to procure the condemnation of theproperty as provided in this chapter.
(c) If not in conflict or inconsistent with this chapter, the boardmay also proceed under IC 32-24. IC 32-24 applies to levees underthis chapter as far as IC 32-24 is not in conflict or inconsistent withthis chapter.
As added by P.L.1-1995, SEC.20. Amended by P.L.2-2002, SEC.60.
IC 14-27-6-34
Eminent domain powers; land already in public use
Sec. 34. (a) This section applies to land or the surface of theground on, over, and across which it is necessary or advisable toconstruct a levee as provided in this chapter that:
(1) is already in use for any other public purpose; or
(2) has been condemned or appropriated for a use authorized by
statute and is being used for that purpose by the corporationappropriating the land or surface of the ground.
(b) The public use or prior condemnation does not bar the right ofthe board to condemn the use of the ground for levee purposes.
(c) The use by the board does not permanently prevent the use ofthe land or the surface of the ground:
(1) for the prior public use; or
(2) by the corporation previously condemning or appropriatingthe land or surface of the ground.
(d) In a proceeding prosecuted by the board to condemn the useof land or the surface of ground for purposes permitted by thischapter, the board must show that the board's use will notpermanently or seriously interfere with:
(1) the continued public use of the land or surface of ground; or
(2) the corporation previously condemning the land or surfaceor the corporation's successors.
However, in a proceeding the board may require and enforce theremoval or the burying beneath the surface of the ground of wires,cables, power lines, or other structures within a restricted zoneestablished as provided in this chapter.
As added by P.L.1-1995, SEC.20.
IC 14-27-6-35
Eminent domain powers; rights of board and landowners
Sec. 35. (a) In a proceeding prosecuted by the board to condemnor appropriate:
(1) land;
(2) the use of land; or
(3) a right in land;
for purposes permitted by this chapter, the board and all owners andholders of property or rights in property sought to be taken aregoverned by and have the same rights concerning procedure, notices,hearings, assessments of benefits and awards, and payments ofbenefits and awards that are prescribed by law for the appropriationand condemnation of real property.
(b) The property owners have the same powers and rights to:
(1) remonstrate; and
(2) appeal;
to the circuit or superior courts with jurisdiction in the county inwhich the district is located that are provided by law for theappropriation and condemnation of real property.
(c) An appeal:
(1) only affects the amount of the assessment of awards of theperson appealing; and
(2) shall be taken in conformity with the laws relating toappeals. However, the payment of all damages awarded forland, property, or interests or rights in property appropriatedunder this chapter shall be paid entirely out of money under thecontrol of the board.
As added by P.L.1-1995, SEC.20.
IC 14-27-6-36
Eminent domain powers; taking possession; abandonment;acquisition of other land
Sec. 36. (a) Notwithstanding this or any other statute, the city ordistrict may take possession of property to be acquired at any timeafter the filing of the petition describing the property incondemnation proceedings.
(b) The city or district may abandon the condemnation of propertyif possession of the property has not been taken.
(c) The board may acquire and use land reasonably necessary forthe purposes of this chapter. However:
(1) the board may not acquire or use land that is still being usedand is absolutely necessary for the purposes for which the landwas previously condemned; and
(2) this chapter does not permit the acquisition or use by theboard of land previously acquired by condemnation that isbeing used for the purpose for which the land was acquired ifthe use by the board would impair or interfere with thenecessary use of the land by the owner of the land.
As added by P.L.1-1995, SEC.20.
IC 14-27-6-37
Eminent domain powers; description of land; statement of purpose
Sec. 37. Within sixty (60) days after land or interests in land isacquired or taken under this chapter, the board shall file and cause tobe recorded in the recorder's office of the county in which the landis situated the following, which a majority of the board shall sign:
(1) A description of the land or interest in land sufficientlyaccurate for identification.
(2) A statement of the purpose for which the land or interest inland is required or taken.
As added by P.L.1-1995, SEC.20.
IC 14-27-6-38
General obligation bonds; issuance
Sec. 38. (a) The board may issue general obligation bonds of theauthority for the purpose of procuring money to pay the cost of:
(1) acquiring real property or rights-of-way; or
(2) constructing, enlarging, improving, remodeling, repairing,or equipping levees, gates, and pumping stations and sewers,ditches, and drains in connection with that construction ormaintenance or other facilities;
for use as or in connection with or for administrative purposes of thelevee.
(b) The board must authorize the issuance of bonds by ordinanceproviding for the following:
(1) The amount, terms, and tenor of the bonds.
(2) The time and character of notice.
(3) The mode of selling the bonds.
(c) The bonds: (1) may bear interest at any rate;
(2) are payable in not more than twenty-five (25) years after thedate of issuance; and
(3) shall be:
(A) executed in the name of the authority by the president ofthe board; and
(B) attested by the secretary and treasurer who shall affix toeach of the bonds the official seal of the authority.
(d) The interest coupons attached to the bonds may be executedby placing on the coupons the facsimile signature of the president ofthe board.
As added by P.L.1-1995, SEC.20.
IC 14-27-6-39
General obligation bonds; sale
Sec. 39. (a) The levee superintendent shall manage and supervisethe preparation, advertisement, and sale of the bonds, subject to theauthorizing ordinance. Before the sale of the bonds, thesuperintendent shall have notice of the sale published one (1) timeeach week for two (2) consecutive weeks in two (2) newspapers ofgeneral circulation published in the district. The notice must state thefollowing:
(1) The time and place where bids will be received.
(2) The amount and maturity dates of the issue.
(3) The maximum interest rate.
(4) The terms and conditions of sale and delivery of the bonds.
(b) The bonds shall be sold to the highest and best bidder. Afterthe bonds have been properly sold and executed, the superintendentshall do the following:
(1) Deliver the bonds to the treasurer of the authority and takea receipt for the bonds.
(2) Certify to the treasurer the amount that the purchaser is topay for the bonds, together with the name and address of thepurchaser.
(c) On payment of the purchase price the treasurer shall deliverthe bonds to the purchaser, and the treasurer and superintendent shallreport their actions to the board.
As added by P.L.1-1995, SEC.20.
IC 14-27-6-40
General obligation bonds; applicability of IC 5-1 and IC 6-1.1-20
Sec. 40. The provisions of IC 5-1 and IC 6-1.1-20 relating to thefollowing apply to proceedings under this chapter:
(1) The filing of a petition requesting the issuance of bonds andgiving notice of the petition.
(2) The giving of notice of determination to issue bonds.
(3) The giving of notice of hearing on the appropriation of theproceeds of bonds and the right of taxpayers to appeal and beheard on the proposed appropriation.
(4) The approval of the appropriation by the department of local
government finance.
(5) The right of:
(A) taxpayers and voters to remonstrate against the issuanceof bonds in the case of a proposed bond issue described byIC 6-1.1-20-3.1(a); or
(B) voters to vote on the issuance of bonds in the case of aproposed bond issue described by IC 6-1.1-20-3.5(a).
(6) The sale of bonds at public sale for not less than the parvalue.
As added by P.L.1-1995, SEC.20. Amended by P.L.90-2002,SEC.371; P.L.219-2007, SEC.98; P.L.146-2008, SEC.425.
IC 14-27-6-41
General obligation bonds; payment; tax exemption
Sec. 41. (a) All bonds issued under this chapter or underIC 13-2-31 (before its repeal) are the direct general obligations of theauthority issuing the bonds and are payable out of unlimited advalorem taxes that shall be levied and collected on all the taxableproperty within the district. All officials and bodies involved with thelevying of taxes for the district shall ensure that sufficient levies aremade to meet the principal and interest on the bonds at the time fixedfor payment without regard to any other statute.
(b) The bonds issued under this chapter or under IC 13-2-31(before its repeal) are exempt from taxation for all purposes.
As added by P.L.1-1995, SEC.20. Amended by P.L.192-2002(ss),SEC.157.
IC 14-27-6-42
Tax anticipation loans
Sec. 42. (a) The board may authorize and make temporary loansin anticipation of the collection of taxes in the district actually leviedand in course of collection for the fiscal year in which the loans aremade.
(b) The board must authorize the loans by ordinance and shallevidence the loans by warrants in the form provided by theauthorizing ordinance. The warrants must state the following:
(1) The total amount of the issue.
(2) The denomination of the warrant.
(3) The time and place payable.
(4) The rate of interest.
(5) The revenues in anticipation of which the warrants areissued and out of which the warrants are payable.
(6) A reference to the ordinance authorizing the warrants andthe date of passage of the ordinance.
(c) The ordinance authorizing the temporary loans mustappropriate and pledge sufficient of the current revenues inanticipation of which the warrants are issued and out of which thewarrants are payable to the payment of the warrants. The warrantsevidencing the temporary loans shall be executed, sold, and deliveredin the same manner as are bonds of the authority.As added by P.L.1-1995, SEC.20.
IC 14-27-6-43
Treasurer; appointment, powers, and duties
Sec. 43. (a) The board shall appoint a person to act as treasurer ofthe authority. The treasurer shall give bond in the amount and withthe condition that the board prescribes and with surety to theapproval of the board. The treasurer shall be appointed to serve fora term of one (1) year unless removed for cause.
(b) All money payable to the authority shall be paid to thetreasurer, and the treasurer shall deposit the money in accordancewith the statutes relating to the deposit of public money by municipalcorporations. The treasurer shall keep an accurate account of thefollowing:
(1) All appropriations made and all taxes levied by theauthority.
(2) All money owing or due to the authority.
(3) All money received and disbursed.
(c) The treasurer shall preserve all vouchers for payments anddisbursements made.
(d) The treasurer shall issue all warrants for the payment ofmoney from the money of the district, but a warrant may not beissued for the payment of a claim until the claim has been allowed inaccordance with the procedure prescribed by the board. Thepresident shall countersign all warrants. Whenever the treasurer iscalled upon to issue a warrant, the treasurer may do the following:
(1) Require evidence that the amount claimed is justly due andin conformity with law.
(2) For that purpose:
(A) summon before the treasurer an officer, agent, oremployee of the authority or other person; and
(B) examine the individual concerning the warrant on oathor affirmation that the treasurer may administer.
As added by P.L.1-1995, SEC.20.
IC 14-27-6-44
Treasurer; report of accounts
Sec. 44. The treasurer shall submit to the board annually, andmore often if required by the board, a report of the accountsexhibiting the following:
(1) The revenues, receipts, and disbursements.
(2) The sources from which the revenues and money arederived.
(3) The manner in which the money has been disbursed.
As added by P.L.1-1995, SEC.20.
IC 14-27-6-45
Audits
Sec. 45. The treasurer shall submit annually, and more often ifrequired by the board, the records of accounts to a certified public
accountant or firm of certified public accountants designated orselected by the board for audit. The accountant or firm shall prepareand submit a certified report of the records of accounts to the boardexhibiting the following:
(1) The revenues, receipts, and disbursements.
(2) The sources from which the revenues and money arederived.
(3) The manner in which the money has been disbursed.
As added by P.L.1-1995, SEC.20.
IC 14-27-6-46
Budgets; tax levies
Sec. 46. (a) The board shall do the following:
(1) Annually prepare a budget for the operation and capitalexpenditures of the authority.
(2) Calculate the tax levy necessary to provide money for theoperating expenditures necessary to carry out the powers,duties, and functions of the authority together with any capitalexpenditures that are included in the annual budget.
(b) The budget shall be prepared and submitted at the same timeand in the same manner as provided by the statutes relating to thepreparation of budgets by cities. The budget is subject to the samereview by the county tax adjustment board and the department oflocal government finance as under the statutes relating to budgets ofcities.
(c) The budgets and the tax levies are subject to review andmodification by the fiscal body of a city and county within thedistrict in the same manner as the budgets and tax levies of theexecutive departments of the city.
As added by P.L.1-1995, SEC.20. Amended by P.L.90-2002,SEC.372.
IC 14-27-6-47
Assessment and collection of tax levies
Sec. 47. The county treasurer shall assess and collect the tax levyas finally approved by the department of local government financeas other taxes are levied and collected. The county treasurer shallremit all taxes so collected to the treasurer of the authority.
As added by P.L.1-1995, SEC.20. Amended by P.L.90-2002,SEC.373.
IC 14-27-6-48
Cumulative building fund
Sec. 48. (a) The board may provide a cumulative building fund incompliance with IC 6-1.1-41 to provide for the erection of:
(1) levees, gates, and pumping stations; or
(2) other facilities or the addition to or improvement of thefacilities on the levees;
needed to carry out this chapter.
(b) In compliance with IC 6-1.1-41, the board may levy a property
tax not to exceed sixty-seven hundredths of one cent ($0.0067) oneach one hundred dollars ($100) of taxable property within thedistrict. As the tax is collected, the tax may be invested in negotiableUnited States bonds or other securities that the federal governmenthas the direct obligation to pay.
(c) Any money of the cumulative building fund not invested ingovernment obligations shall be withdrawn from the cumulativebuilding fund in the same manner as money is regularly withdrawnfrom a general fund but without further or additional appropriation.
As added by P.L.1-1995, SEC.20. Amended by P.L.17-1995, SEC.13;P.L.6-1997, SEC.159.
IC 14-27-6-49
Board of finance
Sec. 49. The board shall act as a board of finance under thestatutes relating to the deposit of public money by municipalcorporations.
As added by P.L.1-1995, SEC.20.
IC 14-27-6-50
Public purpose
Sec. 50. The acquiring, establishment, construction, improvement,equipment, maintenance, control, and operation of levees under thischapter are declared to be:
(1) a governmental function of general public necessity andbenefit; and
(2) for the use and general welfare of all the people of Indianaas well as of the people residing in the district.
As added by P.L.1-1995, SEC.20.
IC 14-27-6-51
Expenses
Sec. 51. All expenses incurred by the board necessary to be paidbefore the collection of taxes levied under this chapter shall be metand paid in the following manner:
(1) The board shall periodically certify items of expense to thecontroller of the city directing the controller to pay the amounts.The controller shall draw a warrant that shall be paid out of thegeneral money of the city not appropriated without specialappropriation being made by the city fiscal body or approval ofany other body.
(2) If there is not unappropriated general money of the city, thecontroller shall recommend to the city fiscal body the temporarytransfer from other money of the city of a sufficient amount tomeet the items of expense or the making of a temporary loan forthis purpose. The city fiscal body shall immediately make thetransfer or authorize the temporary loan in the same manner thatother transfers and temporary loans are made by the city. Theamount advanced by the city may not exceed fifty thousanddollars ($50,000), and the fund of the city from which the
advancement is made shall be fully reimbursed and repaid bythe authority out of the first proceeds of the taxes levied underthis chapter. Money advanced by the city may not be used in theacquisition of real property.
As added by P.L.1-1995, SEC.20.
IC 14-27-6-52
Violations
Sec. 52. A person who recklessly violates this chapter commits aClass B misdemeanor.
As added by P.L.1-1995, SEC.20.