Indiana Code § 8-1.5-4-6

Authority to set aside revenues for operation and maintenance, a depreciation account, and payment of bonds
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Sec. 6. The board may fix and set aside: (1) the proportion of the revenues of the waterworks department necessary for reasonable and proper operation and maintenance; (2) the proportion of the revenues for a proper and adequate depreciation account; and (3) the fixed proportion of the revenues to be applied to the payment of the principal and interest of the authorized bonds.

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