Indiana Code § 36-7-21-3

Establishment of special improvement district; prerequisite findings
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Sec. 3. (a) A redevelopment commission may by resolution request the legislative body of the unit to establish a special improvement district for the purposes set forth in IC 36-7-15.1 with respect to counties having a consolidated city and in IC 36-7-14 with respect to all other eligible units.       (b) A special improvement district shall be established according to the procedures set forth for the establishment of allocation areas under IC 36-7-15.1 or IC 36-7-14 , as applicable.       (c) In establishing the special improvement district, the legislative body must find that the projects to be undertaken in the district: (1) constitute local public improvements; (2) provide special benefits to property owners in the district; and (3) will be of public utility and benefit.

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