IC 36-3-7
    Chapter 7. Miscellaneous Fiscal and Administrative Provisions

IC 36-3-7-1
Application of chapter
    Sec. 1. This chapter applies to each consolidated city and itscounty. In addition, IC 36-4-8 applies to the consolidated city, andIC 36-2-6 applies to the county.
As added by Acts 1980, P.L.212, SEC.2.

IC 36-3-7-2
Money consolidated city is entitled to receive
    Sec. 2. The consolidated city is entitled to receive the followingmonies, as they become available, to use in carrying out the powers,duties, and obligations of the consolidated city and its special servicedistricts and special taxing districts:
        (1) Revenues from the levies of taxes or special taxes onproperty or otherwise as prescribed by law.
        (2) The aggregate of allocated amounts of money collected andavailable for distribution to the consolidated city and the countyin the motor vehicle highway account as prescribed byIC 8-14-1.
        (3) All public money, whether held in general accounts, specialaccounts, trusts, or otherwise, or receivable by the county or theconsolidated city, or its departments, special taxing districts, orspecial service districts, that is budgeted or made available forfunctions conferred on the consolidated city or its departmentsor districts.
        (4) All money that becomes available from the federalgovernment or any federal agency organized for thedisbursement or allocation of federal monies in furtherance ofpowers conferred on the consolidated city or its departments ordistricts.
        (5) All money appropriated in furtherance of the powersconferred on the consolidated city.
        (6) All money received as proceeds from the sale of bonds bythe consolidated city or its special taxing districts.
        (7) All parking fees and mass transportation revenues collectedby the department of transportation under IC 36-9.
        (8) All money received by the consolidated city from theexercise of its powers or control and use of its property.
        (9) All money in the cigarette tax fund available for distributionto the consolidated city or the department of transportation asprescribed by IC 6-7-1-30.1.
        (10) The aggregate of allocated amounts of money collected andavailable for distribution to the consolidated city and the countyas prescribed by IC 7.1-4-7 pertaining to alcoholic beveragefees and taxes.
        (11) Any other money available for distribution by the stateunder any statute, according to that statute.As added by Acts 1980, P.L.212, SEC.2.

IC 36-3-7-3
Basis for determining right to receive distribution of money
    Sec. 3. (a) For purposes of determining the right of theconsolidated city to receive a distribution of money described bysection 2 of this chapter based on population, the population of thefire special service district is considered the population of theconsolidated city.
    (b) Notwithstanding subsection (a), for purposes of determiningthe right of the consolidated city to receive a distribution of moneyunder IC 7.1-4 based on population, the population of all the territoryof the consolidated city is considered its population.
As added by Acts 1980, P.L.212, SEC.2.

IC 36-3-7-4
Administering of money held, appropriated, contributed forspecific function, or in special fund or trust
    Sec. 4. Whenever any money is held, appropriated, or contributedfor a specific function, or in a special fund or trust, the consolidatedcity, or its special service district or special taxing district, shalladminister that money according to the requirements and limitationsplaced on its use.
As added by Acts 1980, P.L.212, SEC.2.

IC 36-3-7-5
Perfected tax or assessment liens
    Sec. 5. (a) Liens for taxes levied by the consolidated city areperfected when evidenced on the tax duplicate in the office of thetreasurer of the county.
    (b) Liens created when the city enters upon property to makeimprovements to bring it into compliance with a city ordinance, andliens created upon failure to pay charges assessed by the city forservices shall be certified to the auditor, after the adoption of aresolution confirming the incurred expense by the appropriate citydepartment, board, or other agency. In addition, the resolution muststate the name of the owner as it appears on the township assessor'sor county assessor's record and a description of the property.
    (c) The amount of a lien shall be placed on the tax duplicate bythe auditor in the nature of a delinquent tax subject to enforcementand collection as otherwise provided under IC 6-1.1-22, IC 6-1.1-24,and IC 6-1.1-25.
As added by Acts 1980, P.L.212, SEC.2. Amended by P.L.131-2005,SEC.6; P.L.146-2008, SEC.706.