§ 36-10-4-16 — Taxes; disbursements; borrowing; general park fund; special funds; fees; deposits; withdrawals

(a) A tax on the taxable property in the
district, as it appears on the tax duplicate, shall be levied annually by
the city legislative body for park purposes.
(b) The tax shall be collected the same as other city taxes are
collected, and the city fiscal officer shall, between the first and fifth
days of each month, notify the board of the amount of taxes collected
for park purposes during the preceding month. At the date of
notification, the city fiscal officer shall credit the park fund with the
amount.
(c) The board may expend on behalf of the city all sums of money
collected from:
(1) taxes;
(2) the sale of privileges in the parks of the city;
(3) the sale of bonds of the city for park purposes; and
(4) any other source.
All gifts, donations, or payments that are given or paid to the city for
park purposes belong to the general park fund, the special nonreverting
operating fund, or the special nonreverting capital fund to be used by
the board as provided by this chapter. Warrants for expenditures shall
be drawn by the city fiscal officer upon a voucher of the board signed
by the president or vice president and secretary.
(d) The city legislative body may borrow money for the use of the
department and may issue the bonds of the city to pay back the
borrowed money in the manner provided by statute for the issue of
bonds for the general purposes of the city. However, the board may not
contract debts beyond the amount of its annual income and the amount
available from the sale of bonds or other sources.
(e) All money remaining in the treasury to the credit of the board at
the end of the calendar year belongs to the general park fund, the
special nonreverting operating fund, or the special nonreverting capital
fund for use by the board for park purposes.
(f) Park and recreation facilities and programs shall be made
available to the public free of charge as far as possible. However, if it
is necessary in order to provide a particular activity, the board may
charge a reasonable fee.
(g) The city legislative body may establish by ordinance upon
request of the board:
(1) a special nonreverting operating fund for park purposes from
which expenditures may be made as provided by ordinance, either
by appropriation by the board or by the city legislative body; or
(2) a special nonreverting capital fund for the purpose of
acquiring land or making specific capital improvements from
which expenditures may be made by appropriation by the city
legislative body.
The city legislative body shall designate the fund or funds into which
the city fiscal officer shall deposit fees from golf courses, swimming
pools, skating rinks, or other major facilities requiring major
expenditures for management and maintenance. Money received from
fees other than from major facilities or received from the sale of
surplus property shall be deposited by the city fiscal officer either in
the special nonreverting operating fund or in the nonreverting capital
fund, as directed by the board. However, if neither fund has been
established, money received from fees or from the sale of surplus
property shall be deposited in the general park fund. Money from either
special fund may be disbursed only on approved claims allowed and
signed by the president and secretary of the board.
(h) Money placed in the special nonreverting capital fund may not
be withdrawn except for the purposes for which the fund was created,
unless the fiscal body repeals the ordinance establishing the fund. The
fiscal body may not repeal the ordinance under suspension of the rules.
(i) Money procured from fees or received from the sale of surplus
property shall be deposited at least once each month with the city fiscal
officer.
[Pre-Local Government Recodification Citations: 19-7-9-7
part; 19-7-30-11 part; 19-7-30-12 part.]
As added by Acts 1981, P.L.309, SEC.111. Amended by Acts
1981, P.L.320, SEC.15; P.L.372-1983, SEC.2; P.L.173-2003,
SEC.40.