Indiana Code § 14-33-14-5

Budget and appropriations to fund
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Sec. 5. (a) The board shall budget and appropriate annually to the fund an amount equivalent to ten percent (10%) of the annual cost of maintenance for the works of improvement as the cost is: (1) stated in the district plan; or (2) adjusted under section 8 of this chapter.       (b) Money accumulated in the fund may be used for emergency or unusually expensive maintenance of the works of improvement. [Pre-1995 Recodification Citation: 13-3-3-89(b).]

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