§ 36.04 TAX DEDUCTION; HERITAGE BARN.
   (A)   A person receiving a deduction against the assessed value of the structure and foundation of a heritage barn for property tax under I.C. 6-1.1-12-26.2 shall be required to pay an annual public safety fee of $50 for each heritage barn for which the person receives a deduction under I.C. 6-1.1-12-26.2.
   (B)   The County Auditor shall distribute any public safety fees collected under I.C. 6-1.1-12-26.2 equitably among the Police and Fire Departments in whose territories each heritage barn is located.
   (C)   The County Auditor shall furnish a copy of this section to the Department of Local Government Finance in the manner prescribed by the Department.
(Council Ord. 2015-08, passed 10-20-2015)