Indiana Code § 36-8-14-2

Purposes of fund; authorization
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Sec. 2. (a) As used in this section, "emergency medical services" has the meaning set forth in IC 16-18-2-110 .       (b) As used in this section, "volunteer fire department" has the meaning set forth in IC 36-8-12-2 .       (c) The legislative body of a unit or the board of fire trustees of a fire protection district may provide a cumulative building and equipment fund under IC 6-1.1-41 for the following purposes: (1) The: (A) purchase, construction, renovation, or addition to buildings; or (B) purchase of land; used by the fire department or a volunteer fire department serving the unit. (2) The purchase of firefighting equipment for use of the fire department or a volunteer fire department serving the unit, including making the required payments under a lease rental with option to purchase agreement made to acquire the equipment. (3) In a municipality, the purchase of police radio equipment. (4) The: (A) purchase, construction, renovation, or addition to a building; (B) purchase of land; or (C) purchase of equipment; for use of a provider of emergency medical services under IC 16-31-5 to the unit establishing the fund.       (d) In addition to the requirements of IC 6-1.1-41 , before a cumulative fund may be established by a township fire protection district, the county legislative body which appoints the trustees of the fire protection district must approve the establishment of the fund. [Pre-Local Government Recodification Citations: 18-6-7-1; 18-6-9-1.]

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