§ 36-8-13-4 — Township firefighting fund; emergency services fund; tax levy; donations

(a) Each township shall establish either:
(1) a township firefighting and emergency services fund which is
to be used by the township for the payment of costs attributable
to providing fire protection or emergency services under the
methods prescribed in section 3 of this chapter and for no other
purposes; or
(2) two (2) separate funds consisting of:
(A) a township firefighting fund that is to be used by the
township for the payment of costs attributable to providing fire
protection under the methods prescribed in section 3 of this
chapter and for no other purposes; and
(B) a township emergency services fund that is to be used by
the township for the payment of costs attributable to providing
emergency services under the methods prescribed in section 3
of this chapter and for no other purposes.
The money in the funds described in either subdivision (1) or (2) may
be paid out by the township executive with the consent of the township
legislative body.
(b) If a township transitions from a single township firefighting and
emergency services fund under subsection (a)(1) to two (2) separate
funds as allowed under subsection (a)(2), the township legislative body
shall approve a transfer of the remaining cash balance in the township
firefighting and emergency services fund to the two (2) new separate
funds. As part of the transfer under this subsection, the legislative body
shall determine the amounts of the remaining cash balance that will be
attributable to the township firefighting fund and the township
emergency services fund.
(c) Each township may levy, for each year, a tax for either:
(1) the township firefighting and emergency services fund
described in subsection (a)(1); or
(2) both:
(A) the township firefighting fund; and
(B) the township emergency services fund;
described in subsection (a)(2).
Other than a township providing fire protection or emergency services
or both to municipalities in the township under section 3(b) or 3(c) of
this chapter, the tax levy is on all taxable real and personal property in
the township outside the corporate boundaries of municipalities.
Subject to the levy limitations contained in IC 6-1.1-18.5, the township
firefighting and emergency services levy is to be in an amount
sufficient to pay costs attributable to fire protection and emergency
services that are not paid from other revenues available to the fund. If
a township establishes a township firefighting fund and a township
emergency services fund described in subdivision (2), the combined
levies are to be an amount sufficient to pay costs attributable to fire
protection and emergency services. However, fire protection services
may be paid only from the township firefighting fund and emergency
services may be paid only from the township emergency services fund,
and each fund may pay costs attributable to the respective fund for
services that are not paid from other revenues available to either
applicable fund. The tax rate and levy for a levy described in this
subsection shall be established in accordance with the procedures set
forth in IC 6-1.1-17.
(d) In addition to the tax levy and service charges received under IC 36-8-12-13 and IC 36-8-12-16, the executive may accept donations to
the township for the purpose of firefighting and other emergency
services and shall place them in the township firefighting and
emergency services fund established under subsection (a)(1), or if
applicable, the township firefighting fund established under subsection
(a)(2)(A) if the purpose of the donation is for firefighting, or in the
township emergency services fund established under subsection
(a)(2)(B) if the purpose of the donation is for emergency services,
keeping an accurate record of the sums received. A person may also
donate partial payment of any purchase of firefighting or other
emergency services equipment made by the township.
(e) If a fire department serving a township dispatches fire apparatus
or personnel to a building or premises in the township in response to:
(1) an alarm caused by improper installation or improper
maintenance; or
(2) a drill or test, if the fire department is not previously notified
that the alarm is a drill or test;
the township may impose a fee or service charge upon the owner of the
property. However, if the owner of property that constitutes the owner's
residence establishes that the alarm is under a maintenance contract
with an alarm company and that the alarm company has been notified
of the improper installation or maintenance of the alarm, the alarm
company is liable for the payment of the fee or service charge.
(f) The amount of a fee or service charge imposed under subsection
(e) shall be determined by the township legislative body. All money
received by the township from the fee or service charge must be
deposited in the township's firefighting and emergency services fund
or the township's firefighting fund.
[Pre-Local Government Recodification Citations: subsection
(a) formerly 17-4-18-1 part; 17-4-20-1 part; 17-4-20-2 part;
17-4-20-7 part; 17-4-20-10 part; 17-4-20-11 part; subsection (b)
formerly 18-6-8-1 part; 18-6-8-2 part; 18-6-8-3 part; subsection (c)
formerly 17-4-20-2 part; 17-4-20-11 part.]
As added by Acts 1981, P.L.309, SEC.65. Amended by
P.L.352-1987, SEC.1; P.L.316-1989, SEC.1; P.L.343-1989(ss),
SEC.23; P.L.63-1991, SEC.9; P.L.269-1993, SEC.2; P.L.70-1995,
SEC.10; P.L.54-1996, SEC.3; P.L.82-2001, SEC.3; P.L.255-2017,
SEC.38; P.L.236-2023, SEC.203; P.L.136-2024, SEC.59.