Indiana Code § 36-1-20-3

Deposit of fees in dedicated fund; budgeting of money in fund; nonreversion
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Sec. 3. Any fee assessed and collected by a political subdivision pertaining exclusively to a rental unit or rental unit community must be maintained in a special fund dedicated solely to reimbursing the costs actually incurred by the political subdivision relating to the imposition and amount of the fee. Each fund shall be maintained as a separate line item in the political subdivision’s budget. Money in the fund may not at any time revert to the general fund or any other fund of the political subdivision.

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