Sec. 23. (a) As used in this section, "fiscal body" has the meaning set forth in IC 36-1-2-6 . (b) The fiscal body of a city or county maintaining a world war memorial under this chapter may by ordinance authorize the sale or donation of the world war memorial to an organization that is exempt from federal income taxation under Section 501(c)(3) or 501(c)(19) of the Internal Revenue Code. An organization that acquires a world war memorial under this section shall continue to operate and maintain the property as a world war memorial. Ownership of the world war memorial reverts to the city or county if the acquiring organization: (1) determines that it is unable to continue operating the property as a world war memorial; or (2) is dissolved or otherwise ceases to exist. (c) In the case of a world war memorial jointly maintained by a city and a county, the city and county may authorize the sale or donation of the world war memorial under this section through ordinances adopted by the fiscal bodies of the city and county authorizing an interlocal agreement. IC 10-18-3 Chapter 3. City and County War Memorials 10-18-3-1 Authority to erect memorials; establishing memorial 10-18-3-2 Memorial committee; report 10-18-3-3 Petition to establish memorial; notice of petition 10-18-3-4 Petition requirements 10-18-3-5 Petition hearing; remonstrance; appeal 10-18-3-6 Board of trustees; officers; bond 10-18-3-7 Trustees' initial meeting; site selection; plans and specifications 10-18-3-8 Bonds to establish memorial 10-18-3-9 Special tax 10-18-3-10 Limitations on indebtedness; tax exemption 10-18-3-11 Fund for management, maintenance, repair, improvement, or extension of memorial 10-18-3-12 Tax exemption; establishing memorial and board of trustees 10-18-3-13 Powers and duties of board of trustees; superintendent, engineer, or architect 10-18-3-14 Governing law 10-18-3-15 Hall, coliseum, or building use; no preferences or admission fee 10-18-3-16 Trustees' reports and budgets; claims; revenues 10-18-3-17 Gifts and bequests 10-18-3-18 Memorial art commission 10-18-3-19 Bids and contracts; eminent domain 10-18-3-20 Limitation on number of memorials 10-18-3-21 Trustee removal; board termination; final report 10-18-3-22 Authority to sell or donate war memorials
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