Indiana Code - Taxation - Title 6, Section 6-1.1-18-8

Expenditure of state funds by political subdivisions; conditions

Sec. 8. (a) Except as provided in subsections (b) and (c) of this
section, a political subdivision may not expend any funds which it
has received from the state and which it is required to include in its
budget estimate under IC 1971, 6-1.1-17-2 unless:
(1) the funds have been included in a budget estimate by the
political subdivision; and
(2) the funds have been appropriated by the proper officers of the
political subdivision in the amounts and for the specific purposes for
which they may be used.
(b) The county council shall appropriate funds for the operation
of the county highway department for the entire ensuing budget year
for which annual appropriations are being made. The appropriation
shall be for an amount which is not less than the greater of:
(1) seventy-five percent (75%) of the total estimated to be in the
highway fund in the ensuing budget year; or
(2) ninety-nine percent (99%) of the total estimated to be in the
highway fund in the ensuing budget year if the county commissioners
file with the county council a four (4) year plan for the construction
and improvement of county highways and a one (1) year plan for the
maintenance and repair of the county highways.
(c) In the event of a casualty, accident, or extraordinary
emergency, the proper officers of a political subdivision may use
state funds to make an additional appropriation under section 5 of
this chapter.
(Formerly: Acts 1975, P.L.47, SEC.1.)

Last modified: May 28, 2006