Ind. Code § 36-8-13-4 – Township firefighting fund; emergency services fund; tax levy; donations

(a) Each township shall establish either:
1. (1) a township firefighting and emergency services fund which is to be used by the township for the payment of costs attributable to providing fire protection or emergency services under the methods prescribed in section 3 of this chapter and for no other purposes; or
2. (2) two (2) separate funds consisting of:
  1. (A) a township firefighting fund that is to be used by the township for the payment of costs attributable to providing fire protection under the methods prescribed in section 3 of this chapter and for no other purposes; and
  2. (B) a township emergency services fund that is to be used by the township for the payment of costs attributable to providing emergency services under the methods prescribed in section 3 of this chapter and for no other purposes.
    The money in the funds described in either subdivision (1) or (2) may be paid out by the township executive with the consent of the township legislative body.
(b) If a township transitions from a single township firefighting and emergency services fund under subsection (a)(1) to two (2) separate funds as allowed under subsection (a)(2), the township legislative body shall approve a transfer of the remaining cash balance in the township firefighting and emergency services fund to the two (2) new separate funds. As part of the transfer under this subsection, the legislative body shall determine the amounts of the remaining cash balance that will be attributable to the township firefighting fund and the township emergency services fund.
(c) Each township may levy, for each year, a tax for either:
1. (1) the township firefighting and emergency services fund described in subsection (a)(1); or
2. (2) both:
  1. (A) the township firefighting fund; and
  2. (B) the township emergency services fund;
    described in subsection (a)(2).
    Other than a township providing fire protection or emergency services or both to municipalities in the township under section 3(b) or 3(c) of this chapter, the tax levy is on all taxable real and personal property in the township outside the corporate boundaries of municipalities. Subject to the levy limitations contained in IC 6-1.1-18.5 , the township firefighting and emergency services levy is to be in an amount sufficient to pay costs attributable to fire protection and emergency services that are not paid from other revenues available to the fund. If a township establishes a township firefighting fund and a township emergency services fund described in subdivision (2), the combined levies are to be an amount sufficient to pay costs attributable to fire protection and emergency services. However, fire protection services may be paid only from the township firefighting fund and emergency services may be paid only from the township emergency services fund, and each fund may pay costs attributable to the respective fund for services that are not paid from other revenues available to either applicable fund. The tax rate and levy for a levy described in this subsection shall be established in accordance with the procedures set forth in IC 6-1.1-17 .
(d) In addition to the tax levy and service charges received under IC 36-8-12-13 and IC 36-8-12-16 , the executive may accept donations to the township for the purpose of firefighting and other emergency services and shall place them in the township firefighting and emergency services fund established under subsection (a)(1), or if applicable, the township firefighting fund established under subsection (a)(2)(A) if the purpose of the donation is for firefighting, or in the township emergency services fund established under subsection (a)(2)(B) if the purpose of the donation is for emergency services, keeping an accurate record of the sums received. A person may also donate partial payment of any purchase of firefighting or other emergency services equipment made by the township.
(e) If a fire department serving a township dispatches fire apparatus or personnel to a building or premises in the township in response to:
1. (1) an alarm caused by improper installation or improper maintenance; or
2. (2) a drill or test, if the fire department is not previously notified that the alarm is a drill or test;
  the township may impose a fee or service charge upon the owner of the property. However, if the owner of property that constitutes the owner's residence establishes that the alarm is under a maintenance contract with an alarm company and that the alarm company has been notified of the improper installation or maintenance of the alarm, the alarm company is liable for the payment of the fee or service charge.
(f) The amount of a fee or service charge imposed under subsection
(e) shall be determined by the township legislative body. All money received by the township from the fee or service charge must be deposited in the township's firefighting and emergency services fund or the township's firefighting fund.
[Pre-Local Government Recodification Citations: subsection
(a) formerly 17-4-18-1 part; 17-4-20-1 part; 17-4-20-2 part; 17-4-20-7 part; 17-4-20-10 part; 17-4-20-11 part; subsection (b) formerly 18-6-8-1 part; 18-6-8-2 part; 18-6-8-3 part; subsection (c) formerly 17-4-20-2 part; 17-4-20-11 part.]
As added by Acts 1981, P.L.309, SEC.65. Amended by P.L.352-1987, SEC.1; P.L.316-1989, SEC.1; P.L.343-1989(ss), SEC.23; P.L.63-1991, SEC.9; P.L.269-1993, SEC.2; P.L.70-1995, SEC.10; P.L.54-1996, SEC.3; P.L.82-2001, SEC.3; P.L.255-2017, SEC.38; P.L.236-2023, SEC.203; P.L.136-2024, SEC.59.