Indiana Code § 36-5-4-2

Appropriations by ordinance
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Sec. 2. Unless a statute provides otherwise, town monies may be disbursed only after an appropriation made by ordinance of the town legislative body and recorded in a book kept for that purpose by the legislative body. Each appropriation must be made from the fund against which the expenses arose. [Pre-Local Government Recodification Citation: 18-5-24-1.]

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