Indiana Code § 8-1.5-5-9

Maintenance account; surplus
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Sec. 9. (a) In fixing the revenues of the department required for operation and maintenance, the board shall consider the cost of the operation and maintenance of the department.       (b) If a surplus is accumulated in the operating and maintenance account, the board may transfer any excess over that surplus to: (1) the depreciation account, to be used for any improvements, extensions, or additions to the storm water system; or (2) the bond and interest redemption account.

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