Indiana Code § 36-1-23-2

Abstention from voting on budget and tax levies
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Sec. 2. A member of the fiscal body of a unit may not participate in a vote on the adoption of the unit's budget and tax levies if the member is: (1) an employee of a volunteer fire department; or (2) a volunteer firefighter in a fire department; that provides fire protection services to the unit under a contract (excluding a mutual aid agreement) or as the unit's fire department.

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