Section
General Provisions
32.01 Cumulative Capital Development Fund
32.02 Municipal Promotional Appropriation
32.03 Rainy Day Fund
32.04 Service fees
32.05 Equipment Replacement Fund; tax levied
32.06 Riverboat Fund
32.07 Water Cash Reserve Fund
32.08 Clerk-Treasurer Training Fund
32.09 LOIT Special Distribution Fund
32.10 Woods Road Sidewalk Improvement Fund
32.11 Hometown Hero Banner Fund
32.12 Huntertown Tax Abatement Development Fund
32.13 Hathaway Road Sidewalk and Roadway Improvement Fund
32.14 Lima Road Sidewalk Improvement Fund
32.15 Kell Road Bridge Improvement Fund
32.16 Opioid Settlement Unrestricted Fund
32.17 Carroll Road Sidewalk/Trail Improvement Fund
Capitalization Policy
32.20 Definitions
32.21 Land
32.22 Infrastructure
32.23 Buildings
32.24 Improvements other than buildings
32.25 Machinery and equipment
32.26 Construction in progress
32.27 Recording; accounting
32.28 Safeguarding assets