Indiana Code § 36-9-40-24

County auditor receipt and accounting for assessment payments; use of proceeds; special fund
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Sec. 24. (a) The county auditor shall do the following: (1) Receive the payment of assessment installments. (2) Keep all accounts and give proper vouchers for the payment of assessment installments.       (b) Proceeds arising from assessments for the payment of a particular system may not be diverted to the payment of any other system.       (c) The proceeds from assessments for the payment of a particular system constitute a separate special fund.

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