§ 8-22-3-30 — Expenses before tax collection

(a) All expenses incurred by the board that
must be paid prior to the collection of taxes levied under this chapter
shall be met and paid in the following manner. The board shall from
time to time certify the items of expense to the controller of the city,
clerk-treasurer of the town, or auditor of the county in which the
district is located, directing him to pay the amounts, and the fiscal
officer shall draw his warrant or warrants upon the treasurer of the city,
town, or county, as applicable, which warrant or warrants shall be paid
out of the general funds of the city, town, or county not already
appropriated, without special appropriations being made by the fiscal
body or approval by any other body.
(b) In case there are no unappropriated general funds of the city,
town, or county, the fiscal officer shall recommend to the fiscal body
the temporary transfer, from other funds of the city, town, or county, of
a sufficient amount to meet the items of expense or the making of a
temporary loan for the purpose. The fiscal body affected shall
immediately make the transfer of funds or authorize the temporary
loans in the same manner that other transfers and temporary loans are
made by the city, town, or county. The total amount to be advanced
may not exceed fifty thousand dollars ($50,000) and the fund or funds
of the city, town, county, or other entity from which the advancement
is made shall be fully reimbursed and repaid by the authority out of the
first proceeds of the special taxes levied under this chapter. No part of
the funds advanced may be used in the acquisition of real property.
[Pre-Local Government Recodification Citations: 19-6-2-32;
19-6-3-34; 19-6-3.5-34.]
As added by Acts 1980, P.L.8, SEC.73.