Sec. 32. (a) A participating unit may withdraw from a joint
department at the end of a
fiscal year by repealing its adopting ordinance and filing a copy of the repealing ordinance with the other participating units.
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Terms Used In Indiana Code 36-10-3-32
- Board: refers to a park and recreation board. See Indiana Code 36-10-3-2
- Department: refers to a department of parks and recreation. See Indiana Code 36-10-3-2
- District: means the area within the jurisdiction of a department. See Indiana Code 36-10-3-2
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
- Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5
(c) At the conclusion of the fiscal year in which a withdrawal or termination occurs, the joint board shall equitably distribute to participating units all money remaining in the fund.
(d) A withdrawal does not alter the obligation of the units and the joint board to continue to levy and collect special benefit taxes to provide debt service on all outstanding bonds of the joint district.
(e) If a unit has appropriated money for payment to a joint board that has been discontinued, the money shall be placed in the fund of the board of that unit. If the separate board no longer exists, the money shall be deposited in the general fund of the unit.
[Pre-Local Government Recodification Citation: 19-7-4-50.]
As added by Acts 1981, P.L.309, SEC.110.
