(A)   Purposes. The District is established for the following purposes:
      (1)   Fire protection, including the capability for extinguishing all fires that might be reasonably expected because of the types of improvements, personal property, and real property within the boundaries of the district;
      (2)   Fire prevention, including identification and elimination of all potential and actual sources of fire hazard;
      (3)   Other purposes or functions related to fire protection and fire prevention; and
      (4)   Other emergency services, including emergency first medical and ambulance services.
   (B)   Taxing District; district considered municipal corporation. All the real property within the District constitutes a taxing district for the purpose of levying taxes to pay for the construction, operation, and maintenance of District programs and facilities. A tax levied must be levied at a uniform rate upon all taxable property within the District. The District is a municipal corporation within the meaning of the State Constitution and all general statutes.
   (C)   Bonds; authorization. Bonds may be issued only against the taxable property of the District and may be paid in part by revenues derived from reasonable charges for services or property produced incident to the operation of the District. Bonds shall be issued in the same manner as conservancy district bonds are issued: under I.C. 14-33-11 .
   (D)   Annual budget; tax levy.
      (1)   The Fire District Board shall annually budget the necessary money to meet the expenses of operation and maintenance of the District, including repairs, fees, salaries, depreciation on all depreciable assets, rents, supplies, contingencies, bond redemption, and all other expenses lawfully incurred by the district. After estimating expenses and receipts of money, the Fire District Board shall establish the tax levy required to fund the estimated budget.
      (2)   The budget must be approved by the County Council, and capital projects review, and the Department of Local Government Finance.
      (3)   Upon approval by the Department of Local Government Finance, the Fire District Board shall certify the approved tax levy to the County Auditor. The County Auditor shall have the levy entered on the County Treasurer’s tax records for collection. After collection of the taxes, the County Auditor shall issue a warrant on the County Treasurer to transfer the revenues collected to the Fire District Board, as provided by statute.
   (E)   No duplicate tax levies. The Department of Local Government Finance, when approving a rate and levy fixed by the Fire District Board, shall verify that a duplication of tax levies does not exist between the District and a municipality or township within the boundaries of the District, so that taxpayers do not bear two levies for the same service, except as provided otherwise herein.
   (F)   Indebtedness incurred before establishment of District. A township that incurred indebtedness for fire protection services before the establishment of the District shall continue to repay that indebtedness by levies within the boundaries of the township until the indebtedness is paid in full.
   (G)   Purchase of firefighting equipment on installment conditional sale or mortgage contract. After a sufficient appropriation for the purchase of firefighting apparatus and equipment, including housing, is made and is available, the District’s fiscal officer, with the approval of the Fire District Board and the County Council, may purchase the firefighting apparatus and equipment for the District on an installment conditional sale or mortgage contract running for a period not exceeding six years. The purchase shall be amortized in equal, or approximately equal, installments payable on January 1 and July 1 each year.
   (H)   Payment of line of duty health care expenses for firefighters.
      (1)   The District shall pay for the care of a full-time, paid firefighter who suffers an injury or contracts an illness during the performance of the firefighters duties.
      (2)   The District shall pay for the following expenses incurred by a firefighter described in division (H)(1) above:
         (a)   Medical and surgical care;
         (b)   Medicines and laboratory, curative, and palliative agents and means;
         (c)   X-ray, diagnostic and therapeutic service, including service provided during the recovery period; and
         (d)   Hospital and special nursing care, if the physician or surgeon in charge considers it necessary for proper recovery.
      (3)   Expenditures required by division (H)(1) shall be paid from the fund used by the District for payment of the costs attributable to providing fire protection services in the District.
      (4)   If the District that has paid for the care of a firefighter under division (H)(1), the District has a cause of action for reimbursement of the amount paid under division (H)(1) against any third party against whom the firefighter has a cause of action for:
         (a)   An injury sustained because of; or
         (b)   An illness caused by the third party. The District’s cause of action is in addition to, and not instead of, the cause of action of the firefighter against the third party.
(Prior Code, § 97.02) (Ord. 10-05, passed 7-6-2010)