Sec. 3. A municipality may, by ordinance and in compliance with the procedures for the establishment of a cumulative fund under IC 6-1.1-41, establish a general improvement fund, which shall be used to construct, repair, or improve streets, alleys, sidewalks, curbs, gutters, and sewers. This fund consists of:
(1) the special assessments collected under this chapter for benefits to property from constructing, repairing, or improving streets, alleys, sidewalks, curbs, gutters, and sewers; and
(2) any appropriation made from the general fund of the municipality or from taxes levied by the municipal legislative body for these purposes.
However, special assessments collected by a municipality under any statute other than this chapter may not be deposited in the fund.
[Pre-Local Government Recodification Citation: 18-6-3-2.]
As added by Acts 1981, P.L.309, SEC.90. Amended by P.L.17-1995, SEC.35.
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