CHAPTER 33:  FINANCE AND REVENUE; FUNDS
Section
   33.01   Capital Improvement Fund
   33.02   Capital Development Fund
   33.03   Payment of claims
   33.04   Purchasing policy
   33.05   Inventory of fixed assets
   33.06   Rainy Day Fund
   33.07   Petty Cash Fund
   33.08   Promotional Fund
   33.09   Law Enforcement Educational Fund
   33.10   Service charge for NSF checks
   33.11   Internal control standards
   33.12   US 24 EDA Fund
   33.13   Industrial Park EDA Fund
   33.14   City credit cards; lines of credit
   33.15   Police Department Grant Fund
   33.16   Local Road and Bridge Matching Fund
   33.17   Investment of public funds
   33.18   Fire Protection Territory Equipment Replacement Fund
§ 33.01  CAPITAL IMPROVEMENT FUND.
   (A)   In accordance with the requirements of I.C. 36-9-16-1 et seq., there is hereby created a special fund to be known as the cumulative capital improvement fund of the city into which the cigarette taxes allotted to the city by reason of Indiana Cigarette Tax Law, being I.C. 6-7-1-30.1, shall be deposited, the fund shall be a cumulative fund and all of the monies deposited into the fund shall be appropriated and used solely for capital improvements as hereinafter defined and none of such monies shall revert to the general fund or be used for any purposes other than capital improvements.
   (B)   The term CAPITAL IMPROVEMENTS means the construction or improvement of any property owned by the city including but not limited to streets, thoroughfares and sewers and the retirement of general obligation bonds of the city issued, and the proceeds used for the purpose of constructing capital improvements. The term CAPITAL IMPROVEMENTS shall not include salaries of any public officials or employees except those which are directly chargeable to a capital improvement.
(Ord. 320, passed 7-12-65)
§ 33.02  CAPITAL DEVELOPMENT FUND.
   (A)   There is hereby re-established for the city, the Woodburn Cumulative Capital Development Fund pursuant to and in accordance with Chapter 15.5 of Public Law 44-1984 of the Acts of the 1984 Indiana General Assembly (I.C. 36-9-15.5).
   (B)   An ad valorem property tax levy will be imposed and the revenues from the levy will be retained in the Woodburn Cumulative Capital Development Fund.
   (C)   The maximum rate of levy under division (B) will not exceed:
      (1)   .05 per $100 assessed valuation for 1995.
      (2)   .05 per $100 assessed valuation for 1996.
      (3)   .05 per $100 assessed valuation for 1997.
   (D)   The funds accumulated in the cumulative capital development fund will be used for any purposes for which property taxes may be imposed within the municipality under the authority of I.C. 36-9-16-2 (cumulative building fund), I.C. 36-9-16-3 (cumulative capital improvement fund), I.C.  36-9-16-5 (cumulative street fund), I.C. 36-9-17 (general improvement fund), and I.C. 36-9-26 (cumulative building fund - sewers) including renovations of present City Hall and/or the purchase and/or building for a new City Hall.
   (E)   Notwithstanding division (D), funds accumulated in the cumulative capital development fund may be spent for purposes other than the purposes stated in division (D), if the purpose is to protect the public health, welfare or safety in an emergency situation which demands immediate action. Money may be spent under the authority of this section only after the Mayor issues a declaration that the public health, welfare or safety is in immediate danger that requires the expenditure of money in the fund.
   (F)   Upon passage hereof these acts are to be presented to the State Board of Tax Commissioners for approval and this re-establishment takes effect upon approval by the State Board of Tax Commissioners.
(Ord. G-84-1012, passed 8-27-84; Am. Ord. G-85-1017, passed 8-5-85; Am. Ord. G-88-1026, passed 6-6-88; Am. Ord. G-91-1051, passed 5-6-91; Am. Ord. G-94-1069, passed 7-25-94; Am. Ord. G-14-1316, passed 6-30-14)
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