Ind. Code § 36-4-3-7
(b) For the purposes of this section, territory that has been:
(2) approved by ordinance of the county legislative body to be added to an existing fire protection district under IC 36-8-11-11 , notwithstanding that the territory's addition to the fire protection district has not yet taken effect;
shall be considered a part of the fire protection district as of the date that the fire protection district was originally established.
(c) This subsection applies only to a fire protection district established after July 1, 1987. This subsection does not apply to an annexation under subsection (f). Whenever a municipality annexes territory, all or part of which lies within a fire protection district ( IC 36-8-11 ), the annexation ordinance (in the absence of remonstrance and appeal under section 11 or 15.5 of this chapter) takes effect the second January 1 that follows the date the ordinance is adopted and upon the filing required by section 22(a) of this chapter. The municipality shall:
(f) Whenever a municipality annexes territory that lies within a fire protection district that has a total net assessed value (as determined by the county auditor) of more than one billion dollars ($1,000,000,000) on the date the annexation ordinance is adopted:
(2) the fire protection district shall continue to provide fire protection services to the annexed area.
The municipality shall not tax the annexed territory for fire protection services. The annexing municipality shall establish a special fire fund for all fire protection services that are provided by the municipality within the area of the municipality that is not within the fire protection district, and which shall not be assessed to the annexed special taxing district. The annexed territory that lies within the fire protection district shall continue to be part of the fire protection district special taxing district.
[Pre-Local Government Recodification Citations: 18-5-10-19 part; 18-5-10-20 part.]
As added by Acts 1980, P.L.212, SEC.3. Amended by Acts 1981, P.L.308, SEC.4; Acts 1982, P.L.33, SEC.21; P.L.341-1987, SEC.1; P.L.5-1989, SEC.94; P.L.224-2001, SEC.7; P.L.113-2010, SEC.116; P.L.86-2018, SEC.342; P.L.236-2019, SEC.1; P.L.104-2022, SEC.155; P.L.23-2022, SEC.1; P.L.70-2022, SEC.7; P.L.105-2022, SEC.39; P.L.1-2025, SEC.235.