IN Code § 36-8-13-4 (2021)
2021 Indiana Code|Title 36. Local Government|Article 8. Public Safety|Chapter 13. Township Fire Protection and Emergency Services|36-8-13-4. Township Firefighting Fund; Tax Levy; Donations

Sec. 4. (a) Each township shall annually establish a township firefighting fund which is to be used by the township for the payment of costs attributable to providing fire protection or emergency services under the methods prescribed in section 3 of this chapter and for no other purposes. The money in the fund may be paid out by the township executive with the consent of the township legislative body.(b) Each township may levy, for each year, a tax for the township firefighting fund. Other than a township providing fire protection or emergency services or both to municipalities in the township under section 3(b) or 3(c) of this chapter, the tax levy is on all taxable real and personal property in the township outside the corporate boundaries of municipalities. Subject to the levy limitations contained in IC 6-1.1-18.5, the township levy is to be in an amount sufficient to pay costs attributable to fire protection and emergency services that are not paid from other revenues available to the fund. The tax rate and levy shall be established in accordance with the procedures set forth in IC 6-1.1-17.(c) In addition to the tax levy and service charges received under IC 36-8-12-13 and IC 36-8-12-16, the executive may accept donations to the township for the purpose of firefighting and other emergency services and shall place them in the fund, keeping an accurate record of the sums received. A person may also donate partial payment of any purchase of firefighting or other emergency services equipment made by the township.(d) If a fire department serving a township dispatches fire apparatus or personnel to a building or premises in the township in response to:(1) an alarm caused by improper installation or improper maintenance; or(2) a drill or test, if the fire department is not previously notified that the alarm is a drill or test;the township may impose a fee or service charge upon the owner of the property. However, if the owner of property that constitutes the owner's residence establishes that the alarm is under a maintenance contract with an alarm company and that the alarm company has been notified of the improper installation or maintenance of the alarm, the alarm company is liable for the payment of the fee or service charge.(e) The amount of a fee or service charge imposed under subsection (d) shall be determined by the township legislative body. All money received by the township from the fee or service charge must be deposited in the township's firefighting fund.[Pre-Local Government Recodification Citations: subsection (a) formerly 17-4-18-1 part; 17-4-20-1 part; 17-4-20-2 part; 17-4-20-7 part; 17-4-20-10 part; 17-4-20-11 part; subsection (b) formerly 18-6-8-1 part; 18-6-8-2 part; 18-6-8-3 part; subsection (c) formerly 17-4-20-2 part; 17-4-20-11 part.]As added by Acts 1981, P.L.309, SEC.65. Amended by P.L.352-1987, SEC.1; P.L.316-1989, SEC.1; P.L.343-1989(ss), SEC.23; P.L.63-1991, SEC.9; P.L.269-1993, SEC.2; P.L.70-1995, SEC.10; P.L.54-1996, SEC.3; P.L.82-2001, SEC.3; P.L.255-2017, SEC.38.