Indiana Code § 14-33-21-3

Establishment of fund
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Sec. 3. (a) The board of a district that determines to establish a fund shall state this determination in the district plan or in any part or amendment to the plan. Notice to this effect shall be made a part of all notices concerning approval of the district plan or a part of or amendment to the plan, including implementation of the plan. The plan must specify the: (1) works of improvement; (2) additions to the works of improvement; or (3) repair of the works of improvement; that are to be financed by the fund.       (b) When: (1) the district plan; (2) part of the district plan; or (3) an amendment to the district plan; is approved by the court having jurisdiction of the district, the fund is established. [Pre-1995 Recodification Citation: 13-3-5-3.]

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