IC 36-8-14
    Chapter 14. Cumulative Firefighting Building and EquipmentFund

IC 36-8-14-1
Application of chapter
    Sec. 1. This chapter applies to all units except counties.
As added by Acts 1981, P.L.309, SEC.66.

IC 36-8-14-2
Purposes of fund; authorization
    Sec. 2. (a) As used in this section, "emergency medical services"has the meaning set forth in IC 16-18-2-110.
    (b) As used in this section, "volunteer fire department" has themeaning set forth in IC 36-8-12-2.
    (c) The legislative body of a unit or the board of fire trustees of afire protection district may provide a cumulative building andequipment fund under IC 6-1.1-41 for the following purposes:
        (1) The:
            (A) purchase, construction, renovation, or addition tobuildings; or
            (B) purchase of land;
        used by the fire department or a volunteer fire departmentserving the unit.
        (2) The purchase of firefighting equipment for use of the firedepartment or a volunteer fire department serving the unit,including making the required payments under a lease rentalwith option to purchase agreement made to acquire theequipment.
        (3) In a municipality, the purchase of police radio equipment.
        (4) The:
            (A) purchase, construction, renovation, or addition to abuilding;
            (B) purchase of land; or
            (C) purchase of equipment;
        for use of a provider of emergency medical services underIC 16-31-5 to the unit establishing the fund.
    (d) In addition to the requirements of IC 6-1.1-41, before acumulative fund may be established by a township fire protectiondistrict, the county legislative body which appoints the trustees of thefire protection district must approve the establishment of the fund.
As added by Acts 1981, P.L.309, SEC.66. Amended by P.L.316-1989,SEC.2; P.L.2-1993, SEC.205; P.L.171-1994, SEC.1; P.L.17-1995,SEC.22; P.L.1-1999, SEC.102; P.L.140-2002, SEC.2.

IC 36-8-14-3
Repealed
    (Repealed by P.L.17-1995, SEC.45.)

IC 36-8-14-4 Tax levy; deposit of money
    Sec. 4. (a) To provide for the cumulative building and equipmentfund established under this chapter, the legislative body may levy atax on all taxable property within the taxing district in compliancewith IC 6-1.1-41. The tax rate may not exceed three and thirty-threehundredths cents ($0.0333) on each one hundred dollars ($100) ofassessed valuation of property in the taxing district.
    (b) As the tax is collected, it shall be deposited in a qualifiedpublic depository or depositories and held in a special fund to beknown as the "building or remodeling, firefighting, and police radioequipment fund" in the case of a municipality or as the "building orremodeling and fire equipment fund" in the case of a township or fireprotection district.
As added by Acts 1981, P.L.309, SEC.66. Amended by P.L.316-1989,SEC.3; P.L.171-1994, SEC.2; P.L.17-1995, SEC.23; P.L.6-1997,SEC.213.