Indiana Code § 6-9-48-10

Use of tax revenue
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Sec. 10. Amounts received by the capital improvement board under this chapter may be used by the capital improvement board only for the following purposes: (1) The acquisition, construction, improvement, maintenance, or financing of: (A) a convention center that is constructed after June 30, 2018; (B) a facility that is used or will be used principally for: (i) convention or tourism related events; or (ii) the arts; that is constructed after June 30, 2018; or (C) wayfinding improvements made after June 30, 2018, that assist individuals in locating and following or discovering a route through and to a given location, including kiosks, indoor maps, and building directories. (2) To pay the principal and interest on bonds issued to finance a purpose described in subdivision (1).

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