Indiana Code § 36-9-16.5-2

Establishment by municipality; purposes
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Sec. 2. (a) A municipality may establish a cumulative street fund to provide money for: (1) the acquisition of rights-of-way for public ways or sidewalks; or (2) the construction or reconstruction of public ways or sidewalks.       (b) A cumulative street fund may be established by a municipal legislative body through the adoption of a resolution.

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