Sec. 100. To provide money for a cumulative drainage fund established under section 99 of this chapter, the fiscal body may levy a tax in compliance with IC 6-1.1-41 not to exceed five cents ($0.05) on each one hundred dollars ($100) of assessed valuation of all taxable personal and real property: (1) within the corporate boundaries, in the case of a municipality; or (2) within the county but outside the corporate boundaries of all municipalities, in the case of a county. [Pre-Local Government Recodification Citation: 19-4-10.1-4 part.]
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