IC 15-14-9
    Chapter 9. Tax Levy for County Fairs

IC 15-14-9-1
County appropriation; purposes; restrictions
    Sec. 1. (a) The county council and board of county commissionersof a county may appropriate and pay to:
        (1) an agricultural fair, exhibition, or association; or
        (2) an organized county 4-H club in which the residents of thecounty are interested;
a sum not exceeding four cents ($0.04) on each one hundred dollars($100) valuation of the taxable property of the county, to be paid outof the county general fund.
    (b) An appropriation under subsection (a) may be used only fornecessary costs and expenses:
        (1) incidental to the conduct and carrying out the purposes oforganized:
            (A) 4-H clubs; and
            (B) boys' and girls' club work;
        (2) for cash awards on:
            (A) agricultural and horticultural products;
            (B) livestock; and
            (C) boys' and girls' club work; and
        (3) for judging products, livestock, and club work described inthis subsection.
    (c) An appropriation under subsection (a) applies to regularlyorganized:
        (1) fair associations; and
        (2) boys' and girls' clubs, 4-H clubs, or agricultural clubs;
if the fair or exhibition is given only for the promotion of theinterests of agriculture, horticulture, and stock raising. Theappropriation does not apply to a person, an association, or acorporation conducting the fair or exhibition for profit or to streetfairs or exhibitions.
    (d) An appropriation under subsection (a) may not be used orgiven for contests of speed.
As added by P.L.2-2008, SEC.5.

IC 15-14-9-2
Multiple fairs and exhibitions; appropriations
    Sec. 2. (a) Subject to subsections (b) and (c), in a county wheretwo (2) or more fairs or exhibitions are conducted as provided insection 1 of this chapter, the county council may appropriate to eachof the fairs or associations an amount that the county councilconsiders proper and equitable.
    (b) The amount appropriated under subsection (a) must becomputed by the ratio that the cash awards and judging expenses ofeach fair bears to the total amount spent for awards and judging bythe fairs sharing in the division.
    (c) The total amount appropriated under subsection (a) may not

exceed a sum equal to one cent ($.01) on each one hundred dollars($100) valuation of the taxable property located in the county.
As added by P.L.2-2008, SEC.5.