Indiana § 6-1.1-18-8 Expenditure of state funds by political subdivisions; conditions

Indiana Statutes

§ 6-1.1-18-8 — Expenditure of state funds by political subdivisions; conditions

Indiana § 6-1.1-18-8

Art. 1.1PROPERTY TAXES

Ch. 18Limitations on Property Tax Rates and Appropriations

This text of Indiana § 6-1.1-18-8 (Expenditure of state funds by political subdivisions; conditions) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 6-1.1-18-8 (2026).

Text

(a)Except as provided in subsections (b) and

(c), a political subdivision may not expend any funds which it has received from the state and which it is required to include in its budget estimate under IC 6-1.1-17-2 unless:

(1)the funds have been included in a budget estimate by the political subdivision; and

(2)the funds have been appropriated by the proper officers of the political subdivision in the amounts and for the specific purposes for which they may be used.

(b)The county council shall appropriate funds for the operation of the county highway department for the entire ensuing budget year for which annual appropriations are being made. The appropriation shall be for an amount which is not less than the greater of:

(1)seventy-five percent (75%) of the total estimated to be in th

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(a) Except as provided in subsections (b) and
(c), a political subdivision may not expend any funds which it has
received from the state and which it is required to include in its budget
estimate under IC 6-1.1-17-2 unless:
(1) the funds have been included in a budget estimate by the
political subdivision; and
(2) the funds have been appropriated by the proper officers of the
political subdivision in the amounts and for the specific purposes
for which they may be used.
(b) The county council shall appropriate funds for the operation of
the county highway department for the entire ensuing budget year for
which annual appropriations are being made. The appropriation shall
be for an amount which is not less than the greater of:
(1) seventy-five percent (75%) of the total estimated to be in the
highway fund in the ensuing budget year; or
(2) ninety-nine percent (99%) of the total estimated to be in the
highway fund in the ensuing budget year if the county
commissioners file with the county council a four (4) year plan for
the construction and improvement of county highways and a one
(1) year plan for the maintenance and repair of the county
highways.
(c) In the event of a casualty, accident, or extraordinary emergency,
the proper officers of a political subdivision may use state funds to
make an additional appropriation under section 5 of this chapter.
[Pre-1975 Property Tax Recodification Citation: 6-1-45-1
part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by
P.L.86-2018, SEC.48.