Indiana Code § 36-7-31.3-19

Use of funds
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Sec. 19. The resolution establishing the tax area must designate the use of the funds. The funds are to be used only for the following: (1) Except in a tax area in: (A) the city of Fort Wayne; or (B) the city of Gary; a capital improvement that will construct or equip a facility owned by the city, the county, a school corporation, or a board under IC 36-9-13 , IC 36-10-8 , IC 36-10-10 , or IC 36-10-11 and used by a professional sports franchise for practice or competitive sporting events. In a tax area to which this subdivision applies, funds may also be used for a capital improvement that will construct or equip a facility owned by the city, the county, or a board under IC 36-9-13 , IC 36-10-8 , IC 36-10-10 , or IC 36-10-11 and used for any purpose specified in section 8(a)(2) of this chapter. (2) In the city of Fort Wayne, a capital improvement that will construct or equip a facility owned by the city, the county, a school corporation, or a board under IC 36-9-13 , IC 36-10-8 , IC 36-10-10 , or IC 36-10-11 and used for any purpose specified in section 8(a) of this chapter. (3) In the city of Gary, a capital improvement that will construct or equip a facility owned by the city, the county, or a board under IC 36-9-13 , IC 36-10-8 , IC 36-10-10 , or IC 36-10-11 and used for any purpose specified in section 8(a)(1) or 8(a)(2) of this chapter. (4) The financing or refinancing of a capital improvement described in subdivision (1), (2), or (3) or the payment of lease payments for a capital improvement described in subdivision (1), (2), or (3).

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