Indiana Code § 4-31-4-1

Adoption of county ordinance; permit
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Sec. 1. A person may not conduct or assist in conducting a horse racing meeting in which the pari-mutuel system of wagering is permitted unless: (1) the county fiscal body of the county in which the races are to be conducted has adopted an ordinance under section 2 of this chapter; and (2) the person secures a permit under IC 4-31-5 .

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