Ind. Code § 36-8-19-0.1 Application of certain amendments to chapter
Sec. 0.1. The addition of section 8.7 of this chapter by P.L.83-1998 applies only to purchases that occur after June 30, 1998.
As added by P.L.220-2011, SEC.678.
Ind. Code ch. 36-8-19
Ind. Code ch. 36-8-19
in effectInd. Code § 36-8-19-0.3 Legalization of certain resolutions adopted before July 1, 2007
Sec. 0.3. A resolution adopted by a township under this chapter before July 1, 2007, that would have been valid under this chapter, as in effect on July 1, 2007, is legalized and validated.
As added by P.L.220-2011, SEC.679.
Ind. Code § 36-8-19-1 Application of chapter
Sec. 1. Except as provided in section 1.5 of this chapter, this chapter applies to any geographic area that is established as a fire protection territory.
As added by P.L.37-1994, SEC.3. Amended by P.L.326-1995, SEC.1; P.L.227-2005, SEC.50.
Ind. Code § 36-8-19-1.5 Consolidation of fire departments in county containing consolidated city
Sec. 1.5. (a) If the fire department of a township is consolidated under IC 36-3-1-6.1, after the effective date of the consolidation the township may not establish a fire protection territory under this chapter.
(b) A fire protection territory that is established before the effective date of the consolidation in a township in which the township's fire department is consolidated under IC 36-3-1-6.1 becomes part of the geographic area in which the fire department of a consolidated city provides fire protection services.
As added by P.L.227-2005, SEC.51. Amended by P.L.1-2006, SEC.583.
Ind. Code § 36-8-19-1.7 "Fire protection district"
Sec. 1.7. As used in this chapter, "fire protection district" means a fire protection district established under IC 36-8-11-4.
As added by P.L.255-2017, SEC.40.
Ind. Code § 36-8-19-2 "Participating unit"
Sec. 2. As used in this chapter, "participating unit" refers to a unit or fire protection district that adopts an ordinance or a resolution under section 6 of this chapter.
As added by P.L.37-1994, SEC.3. Amended by P.L.47-2007, SEC.1; P.L.255-2017, SEC.41.
Ind. Code § 36-8-19-3 "Provider unit" defined
Sec. 3. As used in this chapter, "provider unit" refers to the participating unit that is responsible for providing the fire protection services within the territory.
As added by P.L.37-1994, SEC.3.
Ind. Code § 36-8-19-4 "Territory" defined
Sec. 4. As used in this chapter, "territory" refers to a fire protection territory established under this chapter.
As added by P.L.37-1994, SEC.3.
Ind. Code § 36-8-19-5 Fire protection territory; establishment; purposes; boundaries
Sec. 5. (a) Subject to subsections (b) and (c), the legislative body of a unit or fire protection district and the legislative body of at least one (1) other contiguous unit or contiguous fire protection district may establish a fire protection territory for any of the following purposes:
(1) Fire protection, including the capability for extinguishing all fires that might be reasonably expected because of the types of improvements, personal property, and real property within the boundaries of the territory.
(2) Fire prevention, including identification and elimination of all potential and actual sources of fire hazard.
(3) Other purposes or functions related to fire protection and fire prevention.
(b) Not more than one (1) unit or fire protection district within the proposed territory may be designated as the provider unit for the territory.
(c) The boundaries of a territory need not coincide with those of other political subdivisions.
As added by P.L.37-1994, SEC.3. Amended by P.L.255-2017, SEC.42.
Ind. Code § 36-8-19-6 Establishing or expanding territory; ordinance or resolution; public hearings
Sec. 6. (a) To establish or expand a fire protection territory, the legislative bodies of each unit or fire protection district:
(1) desiring to establish a fire protection territory; or
(2) desiring to expand an existing fire protection territory by:
(A) becoming a participating unit in; or
(B) approving the addition of a participating unit in;
an existing fire protection territory;
must adopt an ordinance (in the case of a county or municipality) or a resolution (in the case of a township or a fire protection district).
(b) The ordinance or resolution must meet the following requirements:
(1) The ordinance or resolution is identical to the ordinances and resolutions adopted by the other units or fire protection districts desiring to establish or expand the proposed territory.
(2) Except as otherwise provided in this subdivision, the ordinance or resolution is adopted after January 1 but before April 1. However, for an ordinance or resolution adopted in 2023, the ordinance or resolution must be adopted after January 1, 2023, and before August 2, 2023.
(3) The ordinance or resolution authorizes the unit or fire protection district to become a party to an agreement for the establishment of a fire protection territory or the expansion of an existing fire protection territory.
(4) This subdivision does not apply to an ordinance or resolution adopted in 2023. An ordinance or resolution is adopted after the legislative body holds at least three (3) public hearings to receive public comment on the proposed ordinance or resolution as follows:
(A) At least one (1) public hearing must be held at least thirty (30) days before the legislative body votes on the adoption of the ordinance or resolution. At the hearing, the legislative body shall make available to the public the information required by subsection (c) concerning the fiscal impact of the proposed fire protection territory.
(B) At least two (2) public hearings must be held after the public hearing in clause (A), with the last public hearing held not later than ten (10) days before the legislative body votes on the adoption of the ordinance or resolution.
The legislative body must give notice of the hearings under IC 5-3-1.
(5) This subdivision applies to an ordinance or resolution adopted in 2023. An ordinance or resolution is adopted after the legislative body holds at least three (3) public hearings to receive public comment on the proposed ordinance or resolution as follows:
(A) At least one (1) public hearing must be held at least twenty-five (25) days before the legislative body votes on the adoption of the ordinance or resolution. At the hearing, the legislative body shall make available to the public the information required by subsection (c) concerning the fiscal impact of the proposed fire protection territory.
(B) At least two (2) public hearings must be held after the public hearing in clause (A), with the last public hearing held not later than five (5) days before the legislative body votes on the adoption of the ordinance or resolution.
The legislative body must give notice of the hearings under IC 5-3-1.
(c) The legislative body must make available to the public the following information:
(1) The property tax levy, property tax rate, and budget to be imposed or adopted during the first year of the proposed territory for each of the units or fire protection districts that would participate in the proposed territory. If a property tax rate is to be implemented over a number of years as provided in section 7(c) of this chapter, the information under this subdivision must include the amount of the intended property tax rate after having been fully implemented.
(2) The estimated effect of the proposed reorganization in the following years on taxpayers in each of the units or fire protection districts that would participate in the proposed territory, including the expected property tax rates, property tax levies, expenditure levels, service levels, and annual debt service payments.
(3) The estimated effect of the proposed reorganization on other units in the county in the following years and on local option income taxes, excise taxes, and property tax circuit breaker credits.
(4) A description of the planned services and staffing levels to be provided in the proposed territory.
(5) A description of any capital improvements to be provided in the proposed territory.
(d) The notice required for a hearing under subsection (b)(4) and (b)(5) shall include all of the following:
(1) A list of the provider unit and all participating units in the proposed territory.
(2) The date, time, and location of the hearing.
(3) The location where the public can inspect the proposed ordinance or resolution.
(4) A statement as to whether the proposed ordinance or resolution requires uniform tax rates or different tax rates within the territory.
(5) The name and telephone number of a representative of the unit or fire protection district who may be contacted for further information.
(6) The proposed levies and tax rates for each participating unit, and whether a tax rate will be implemented over a number of years under section 7(c) of this chapter.
(e) The ordinance or resolution adopted under this section shall include at least the following:
(1) The boundaries of the proposed territory.
(2) The identity of the provider unit and all other participating units desiring to be included within the territory.
(3) An agreement to impose:
(A) a uniform tax rate upon all of the taxable property within the territory for fire protection services; or
(B) different tax rates for fire protection services for the units or fire protection districts desiring to be included within the territory, so long as a tax rate applies uniformly to all of a unit's or fire protection district's taxable property within the territory.
(4) An agreement as to how the property that is held by the territory will be disposed of if:
(A) a participating unit withdraws from the territory; or
(B) the territory is dissolved.
(5) The contents of the agreement to establish the territory.
(f) An ordinance or a resolution adopted under this section takes effect July 1 of the year the ordinance or resolution is adopted.
As added by P.L.37-1994, SEC.3. Amended by P.L.240-2001, SEC.3; P.L.47-2007, SEC.2; P.L.49-2012, SEC.1; P.L.255-2017, SEC.43; P.L.14-2021, SEC.1; P.L.95-2022, SEC.7; P.L.236-2023, SEC.208.
Ind. Code § 36-8-19-6.3 Restrictions on voting on proposed ordinance or resolution
Sec. 6.3. A member of the legislative body of a unit or fire protection district may not vote on a proposed ordinance or resolution authorizing the unit or fire protection district to become a party to an agreement to join or establish a fire protection territory if that member is also an employee of:
(1) another unit or fire protection district that is a participating unit in the fire protection territory; or
(2) another unit or fire protection district that is proposing to become a participating unit in the fire protection territory.
As added by P.L.172-2011, SEC.159. Amended by P.L.255-2017, SEC.44.
Ind. Code § 36-8-19-6.5 Agreement to change provider unit
Sec. 6.5. (a) The legislative bodies of all participating units in a territory may agree to change the provider unit of the territory from one (1) participating unit to another participating unit. To change the provider unit, the legislative body of each participating unit must adopt an ordinance (in the case of a county or municipality) or a resolution (in the case of a township or fire protection district) that agrees to and specifies the new provider unit. The provider unit may not be changed unless all participating units agree on the participating unit that will become the new provider unit. However, if the provider unit has adopted an ordinance or resolution under section 13 of this chapter to withdraw from the territory, a majority of the participating units that wish to remain in the territory and do not withdraw in accordance with section 13 of this chapter must agree on the participating unit that will become the new provider unit. The participating units may not change the provider unit more than one (1) time in any year.
(b) The following apply to an ordinance or a resolution adopted under this section to change the provider unit of the territory:
(1) The ordinance or resolution must be adopted after January 1 but before July 1 of a year.
(2) The ordinance or resolution is effective January 1 of the year following the year in which the ordinance or resolution is adopted.
As added by P.L.182-2009(ss), SEC.441. Amended by P.L.255-2017, SEC.45.
Ind. Code § 36-8-19-6.6 Adoption of merit system
Sec. 6.6. A merit system may be adopted under IC 36-8-3.5 for a fire protection territory.
As added by P.L.207-2023, SEC.25.
Ind. Code § 36-8-19-6.9 Creation of joint executive board
Sec. 6.9. (a) This section applies to a fire protection territory established by an ordinance or resolution that:
(1) is adopted after December 31, 2021; and
(2) delegates administrative, budget, or fiscal responsibilities of the fire protection territory to a joint executive board representing each of the participating units.
(b) A joint board of the participating units must include at least one (1) voting member who resides within and represents each participating unit as follows:
(1) Each municipality that is a participating unit shall appoint at least one (1) member who:
(A) represents the municipality;
(B) resides within the municipality; and
(C) does not reside in any of the other participating units or a portion of a participating unit in which a member resides who is appointed under subdivision (2), (3), or (4).
(2) Each township that is a participating unit shall appoint at least one (1) member who:
(A) represents the unincorporated area of the township;
(B) resides within the unincorporated area of the township; and
(C) does not reside in any of the other participating units or the portion of a participating unit in which a member resides who is appointed under subdivision (3) or (4).
(3) Each fire protection district that is a participating unit shall appoint at least one (1) member who:
(A) represents the fire protection district;
(B) resides within the fire protection district; and
(C) does not reside in any of the other participating units or a portion of a participating unit in which a member resides who is appointed under subdivision (1), (2), or (4).
(4) Each county that is a participating unit shall appoint at least one (1) member who:
(A) represents the unincorporated area of the county;
(B) resides within the unincorporated area of the county; and
(C) does not reside within any of the other participating units or a portion of a participating unit in which a member resides who is appointed under subdivisions (1) through (3).
As added by P.L.14-2021, SEC.2.
Ind. Code § 36-8-19-7 Tax levy rate; different tax rates authorized; limitation on tax rates for certain territories
Sec. 7. (a) Subject to subsections (d), (e), and (f), a tax levied under this chapter may be levied at:
(1) a uniform rate upon all taxable property within the territory; or
(2) different rates for the participating units included within the territory, so long as a tax rate applies uniformly to all of a unit's or fire protection district's taxable property within the territory.
(b) If a uniform tax rate is levied upon all taxable property within a territory upon the formation of the territory, different tax rates may be levied for the participating units included within the territory in subsequent years.
(c) This subsection applies to a territory established by an ordinance or a resolution adopted under this chapter after December 31, 2022. A total tax rate levied under this chapter upon taxable property within a territory upon the formation of the territory may be implemented over a number of years, not exceeding five (5), and in a manner subject to review and approval by the department of local government finance.
(d) This subsection applies to a territory established by an ordinance or a resolution adopted under this chapter after December 31, 2024. The provider unit and each participating unit in a territory may not impose a tax rate:
(1) in the case of property taxes first due and payable in 2027, on the unit's or fire protection district's taxable property within the territory for the fire protection territory fund established under section 8 of this chapter that exceeds forty cents ($0.40) per one hundred dollars ($100) of assessed valuation; and
(2) in the case of property taxes first due and payable in 2028 and each calendar year thereafter, on the unit's or fire protection district's taxable property within the territory for the fire protection territory fund established under section 8 of this chapter and the equipment replacement fund established under section 8.5 of this chapter that in aggregate exceeds forty cents ($0.40) per one hundred dollars ($100) of assessed valuation.
(e) This subsection applies to an existing fire protection territory that changes the boundaries of the fire protection territory by an ordinance or a resolution adopted under this chapter after December 31, 2025. The provider unit and each participating unit in a fire protection territory may not impose a tax rate for the fire protection territory fund established under section 8 of this chapter on taxable property located within the fire protection territory that exceeds forty cents ($0.40) per one hundred dollars ($100) of assessed valuation.
(f) This subsection applies only to an existing fire protection territory that changes the boundaries of the fire protection territory by an ordinance or a resolution adopted under this chapter after December 31, 2024, and before January 1, 2026. The provider unit and each participating unit in a fire protection territory may not impose a tax rate for the fire protection territory fund established under section 8 of this chapter on taxable property located within the fire protection territory that exceeds the certified tax rate imposed for the fire protection territory fund established under section 8 for property taxes first due and payable in 2026.
As added by P.L.37-1994, SEC.3. Amended by P.L.240-2001, SEC.4; P.L.172-2011, SEC.160; P.L.255-2017, SEC.46; P.L.95-2022, SEC.8; P.L.68-2025, SEC.240; P.L.157-2026, SEC.276.
Ind. Code § 36-8-19-7.5 Local option and excise taxes; allocation to economic development; distributions to participating units; clerical and mathematical adjustments
Sec. 7.5. (a) This section applies to:
(1) local income tax distributions; and
(2) excise tax distributions;
made after December 31, 2009.
(b) Except as provided in subsection (c), for purposes of allocating local income tax distributions that are based on a taxing unit's allocation amount before January 1, 2029, or that an adopting body allocates under IC 6-3.6-6 to economic development before January 1, 2029, or excise tax distributions that are distributed based on the amount of a taxing unit's property tax levies, each participating unit in a territory is considered to have imposed a part of the property tax levy imposed for the territory. The part of the property tax levy imposed for the territory for a particular year that shall be attributed to a participating unit is equal to the amount determined in the following STEPS:
STEP ONE: Determine the total amount of all property taxes imposed by the participating unit in the year before the year in which a property tax levy was first imposed for the territory.
STEP TWO: Determine the sum of the STEP ONE amounts for all participating units.
STEP THREE: Divide the STEP ONE result by the STEP TWO result.
STEP FOUR: Multiply the STEP THREE result by the property tax levy imposed for the territory for the particular year.
(c) This subsection applies to a determination under subsection (b) made in calendar years 2018, 2019, and 2020. The department of local government finance may, for distributions made in calendar year 2022, adjust the allocation amount determined under subsection (b) to correct for any clerical or mathematical errors made in any determination for calendar year 2018, 2019, or 2020, as applicable, including the allocation amount for any taxing unit whose distribution was affected by the clerical or mathematical error in those years. The department of local government finance may apply the adjustment to the allocation amount for a taxing unit over a period not to exceed ten (10) years in order to offset the effect of the adjustment on the distribution.
(d) This subsection applies to a territory established by an ordinance or a resolution adopted under this chapter after December 31, 2024. Before additional revenue from a local income tax rate may be allocated to the provider unit of a new territory due to an increased property tax levy resulting from the establishment of the territory, the county fiscal body must adopt an ordinance or resolution approving the allocation.
As added by P.L.182-2009(ss), SEC.442. Amended by P.L.197-2016, SEC.147; P.L.247-2017, SEC.33; P.L.38-2021, SEC.100; P.L.68-2025, SEC.241; P.L.157-2026, SEC.277.
Ind. Code § 36-8-19-8 Fire protection territory fund; establishment; purposes; budget; tax levies
Note: This version of section effective until 7-1-2028. See also following version of this section, effective 7-1-2028.
Sec. 8. (a) Upon the adoption of identical ordinances or resolutions, or both, by the participating units under section 6 of this chapter, the designated provider unit must establish a fire protection territory fund from which all expenses of operating and maintaining the fire protection services within the territory, including repairs, fees, salaries, depreciation on all depreciable assets, rents, supplies, contingencies, and all other expenses lawfully incurred within the territory shall be paid. The purposes described in this subsection are the sole purposes of the fund, and money in the fund may not be used for any other expenses. Except as allowed in subsections (d) and (e) and section 8.5 of this chapter, the provider unit is not authorized to transfer money out of the fund at any time.
(b) The fund consists of the following:
(1) All receipts from the tax imposed under this section.
(2) Any money transferred to the fund by the provider unit as authorized under subsection (d).
(3) Any receipts from a false alarm fee or service charge imposed by the participating units under IC 36-8-13-4.
(4) Any money transferred to the fund by a participating unit under section 8.6 of this chapter.
(5) Any receipts from a distribution made under IC 6-3.6-6-8(d), which shall be deposited in the fund.
(c) The provider unit, with the assistance of each of the other participating units, shall annually budget the necessary money to meet the expenses of operation and maintenance of the fire protection services within the territory. The provider unit may maintain a reasonable balance, not to exceed one hundred twenty percent (120%) of the budgeted expenses. Except as provided in IC 6-1.1-18.5-10.5, and subject to section 7(c) of this chapter, after estimating expenses and receipts of money, the provider unit shall establish the tax levy required to fund the estimated budget. Subject to IC 6-1.1-18.5-10.5(c), the amount budgeted under this subsection shall be considered a part of each of the participating unit's budget.
(d) If the amount levied in a particular year is insufficient to cover the costs incurred in providing fire protection services within the territory, the provider unit may transfer from available sources to the fire protection territory fund the money needed to cover those costs. In this case:
(1) the levy in the following year shall be increased by the amount required to be transferred; and
(2) the provider unit is entitled to transfer the amount described in subdivision (1) from the fund as reimbursement to the provider unit.
(e) If the amount levied in a particular year exceeds the amount necessary to cover the costs incurred in providing fire protection services within the territory, the levy in the following year shall be reduced by the amount of surplus money that is not transferred to the equipment replacement fund established under section 8.5 of this chapter. The amount that may be transferred to the equipment replacement fund may not exceed five percent (5%) of the levy for that fund for that year. Each participating unit must agree to the amount to be transferred by adopting an ordinance (if the unit is a county or municipality) or a resolution (if the unit is a township) that specifies an identical amount to be transferred.
(f) The tax under this section is subject to the tax levy limitations imposed under IC 6-1.1-18.5-10.5.
As added by P.L.37-1994, SEC.3. Amended by P.L.326-1995, SEC.2; P.L.82-2001, SEC.4; P.L.240-2001, SEC.5; P.L.47-2007, SEC.3; P.L.128-2008, SEC.7; P.L.182-2009(ss), SEC.443; P.L.183-2014, SEC.27; P.L.95-2022, SEC.9; P.L.236-2023, SEC.209.
Ind. Code § 36-8-19-8 Fire protection territory fund; establishment; purposes; budget; tax levies
Revisor's Note: The effective date of this section, as amended by P.L.68-2025, was amended by P.L.157-2026, SEC.290 to 7-1-2028.
Note: This version of section effective 7-1-2028. See also preceding version of this section, effective until 7-1-2028.
Sec. 8. (a) Upon the adoption of identical ordinances or resolutions, or both, by the participating units under section 6 of this chapter, the designated provider unit must establish a fire protection territory fund from which all expenses of operating and maintaining the fire protection services within the territory, including repairs, fees, salaries, depreciation on all depreciable assets, rents, supplies, contingencies, and all other expenses lawfully incurred within the territory shall be paid. The purposes described in this subsection are the sole purposes of the fund, and money in the fund may not be used for any other expenses. Except as allowed in subsections (d) and (e) and section 8.5 of this chapter, the provider unit is not authorized to transfer money out of the fund at any time.
(b) The fund consists of the following:
(1) All receipts from the tax imposed under this section.
(2) Any money transferred to the fund by the provider unit as authorized under subsection (d).
(3) Any receipts from a false alarm fee or service charge imposed by the participating units under IC 36-8-13-4.
(4) Any money transferred to the fund by a participating unit under section 8.6 of this chapter.
(5) Any receipts from a distribution made under IC 6-3.6-6-8(b), which shall be deposited in the fund.
(c) The provider unit, with the assistance of each of the other participating units, shall annually budget the necessary money to meet the expenses of operation and maintenance of the fire protection services within the territory. The provider unit may maintain a reasonable balance, not to exceed one hundred twenty percent (120%) of the budgeted expenses. Except as provided in IC 6-1.1-18.5-10.5, and subject to section 7(c) of this chapter, after estimating expenses and receipts of money, the provider unit shall establish the tax levy required to fund the estimated budget. Subject to IC 6-1.1-18.5-10.5(c), the amount budgeted under this subsection shall be considered a part of each of the participating unit's budget.
(d) If the amount levied in a particular year is insufficient to cover the costs incurred in providing fire protection services within the territory, the provider unit may transfer from available sources to the fire protection territory fund the money needed to cover those costs. In this case:
(1) the levy in the following year shall be increased by the amount required to be transferred; and
(2) the provider unit is entitled to transfer the amount described in subdivision (1) from the fund as reimbursement to the provider unit.
(e) If the amount levied in a particular year exceeds the amount necessary to cover the costs incurred in providing fire protection services within the territory, the levy in the following year shall be reduced by the amount of surplus money that is not transferred to the equipment replacement fund established under section 8.5 of this chapter. The amount that may be transferred to the equipment replacement fund may not exceed five percent (5%) of the levy for that fund for that year. Each participating unit must agree to the amount to be transferred by adopting an ordinance (if the unit is a county or municipality) or a resolution (if the unit is a township) that specifies an identical amount to be transferred.
(f) The tax under this section is subject to the tax levy limitations imposed under IC 6-1.1-18.5-10.5.
As added by P.L.37-1994, SEC.3. Amended by P.L.326-1995, SEC.2; P.L.82-2001, SEC.4; P.L.240-2001, SEC.5; P.L.47-2007, SEC.3; P.L.128-2008, SEC.7; P.L.182-2009(ss), SEC.443; P.L.183-2014, SEC.27; P.L.95-2022, SEC.9; P.L.236-2023, SEC.209; P.L.68-2025, SEC.242.
Ind. Code § 36-8-19-8.5 Equipment replacement fund; property tax levy; maximum property tax rate
Note: This version of section effective until 7-1-2027. See also following version of this section, effective 7-1-2027.
Sec. 8.5. (a) Participating units may agree to establish an equipment replacement fund under this section to be used to purchase fire protection equipment, including housing, that will be used to serve the entire territory. To establish the fund, the legislative bodies of each participating unit must adopt an ordinance (in the case of a county or municipality) or a resolution (in the case of a township or fire protection district), and the following requirements must be met:
(1) The ordinance or resolution is identical to the ordinances and resolutions adopted by the other participating units under this section.
(2) Before adopting the ordinance or resolution, each participating unit must comply with the notice and hearing requirements of IC 6-1.1-41-3.
(3) The ordinance or resolution authorizes the provider unit to establish the fund.
(4) The ordinance or resolution includes at least the following:
(A) The name of each participating unit and the provider unit.
(B) An agreement to impose a uniform tax rate upon all of the taxable property within the territory for the equipment replacement fund.
(C) The contents of the agreement to establish the fund.
An ordinance or a resolution adopted under this section takes effect as provided in IC 6-1.1-41.
(b) If a fund is established, the participating units may agree to:
(1) impose a property tax to provide for the accumulation of money in the fund to purchase fire protection equipment;
(2) incur debt to purchase fire protection equipment and impose a property tax to retire the loan; or
(3) transfer an amount from the fire protection territory fund to the fire equipment replacement fund not to exceed five percent (5%) of the levy for the fire protection territory fund for that year;
or any combination of these options.
(c) The property tax rate for the levy imposed under this section may not exceed three and thirty-three hundredths cents ($0.0333) per one hundred dollars ($100) of assessed value. Before debt may be incurred, the fiscal body of a participating unit must adopt an ordinance (in the case of a county or municipality) or a resolution (in the case of a township or fire protection district) that specifies the amount and purpose of the debt. The ordinance or resolution must be identical to the other ordinances and resolutions adopted by the participating units. Except as provided in subsection (d), if debt is to be incurred for the purposes of a fund, the provider unit shall negotiate for and hold the debt on behalf of the territory. However, the participating units and the provider unit of the territory are jointly liable for any debt incurred by the provider unit for the purposes of the fund. The most recent adjusted value of taxable property for the entire territory must be used to determine the debt limit under IC 36-1-15-6. A provider unit shall comply with all general statutes and rules relating to the incurrence of debt under this subsection.
(d) A participating unit of a territory may, to the extent allowed by law, incur debt in the participating unit's own name to acquire fire protection equipment or other property that is to be owned by the participating unit. A participating unit that acquires fire protection equipment or other property under this subsection may afterward enter into an interlocal agreement under IC 36-1-7 with the provider unit to furnish the fire protection equipment or other property to the provider unit for the provider unit's use or benefit in accomplishing the purposes of the territory. A participating unit shall comply with all general statutes and rules relating to the incurrence of debt under this subsection.
(e) Money in the fund may be used by the provider unit only for those purposes set forth in the agreement among the participating units that permits the establishment of the fund.
(f) The requirements and procedures specified in IC 6-1.1-41 concerning the establishment or reestablishment of a cumulative fund, the imposing of a property tax for a cumulative fund, and the increasing of a property tax rate for a cumulative fund apply to:
(1) the establishment or reestablishment of a fund under this section;
(2) the imposing of a property tax for a fund under this section; and
(3) the increasing of a property tax rate for a fund under this section.
(g) Notwithstanding IC 6-1.1-18-12, if a fund established under this section is reestablished in the manner provided in IC 6-1.1-41, the property tax rate imposed for the fund in the first year after the fund is reestablished may not exceed three and thirty-three hundredths cents ($0.0333) per one hundred dollars ($100) of assessed value.
As added by P.L.326-1995, SEC.3. Amended by P.L.36-2000, SEC.10; P.L.90-2002, SEC.500; P.L.256-2003, SEC.39; P.L.47-2007, SEC.4; P.L.255-2013, SEC.16; P.L.203-2016, SEC.25; P.L.255-2017, SEC.47.
Ind. Code § 36-8-19-8.5 Equipment replacement fund; property tax levy; maximum property tax rate
Note: This version of section effective 7-1-2027. See also preceding version of this section, effective until 7-1-2027.
Sec. 8.5. (a) Participating units may agree to establish an equipment replacement fund under this section to be used to purchase fire protection equipment, including housing, that will be used to serve the entire territory. To establish the fund, the legislative bodies of each participating unit must adopt an ordinance (in the case of a county or municipality) or a resolution (in the case of a township or fire protection district), and the following requirements must be met:
(1) The ordinance or resolution is identical to the ordinances and resolutions adopted by the other participating units under this section.
(2) Before adopting the ordinance or resolution, each participating unit must comply with the notice and hearing requirements of IC 6-1.1-41-3.
(3) The ordinance or resolution authorizes the provider unit to establish the fund.
(4) The ordinance or resolution includes at least the following:
(A) The name of each participating unit and the provider unit.
(B) An agreement to impose a uniform tax rate upon all of the taxable property within the territory for the equipment replacement fund.
(C) The contents of the agreement to establish the fund.
An ordinance or a resolution adopted under this section takes effect as provided in IC 6-1.1-41.
(b) If a fund is established, the participating units may agree to:
(1) impose a property tax to provide for the accumulation of money in the fund to purchase fire protection equipment;
(2) incur debt to purchase fire protection equipment and impose a property tax to retire the loan; or
(3) transfer an amount from the fire protection territory fund to the fire equipment replacement fund not to exceed five percent (5%) of the levy for the fire protection territory fund for that year;
or any combination of these options.
(c) The property tax rate for the levy imposed under this section is considered part of the maximum permissible ad valorem property tax levy and may not exceed three and thirty-three hundredths cents ($0.0333) per one hundred dollars ($100) of assessed value. Before debt may be incurred, the fiscal body of a participating unit must adopt an ordinance (in the case of a county or municipality) or a resolution (in the case of a township or fire protection district) that specifies the amount and purpose of the debt. The ordinance or resolution must be identical to the other ordinances and resolutions adopted by the participating units. Except as provided in subsection (d), if debt is to be incurred for the purposes of a fund, the provider unit shall negotiate for and hold the debt on behalf of the territory. However, the participating units and the provider unit of the territory are jointly liable for any debt incurred by the provider unit for the purposes of the fund. The most recent adjusted value of taxable property for the entire territory must be used to determine the debt limit under IC 36-1-15-6. A provider unit shall comply with all general statutes and rules relating to the incurrence of debt under this subsection.
(d) A participating unit of a territory may, to the extent allowed by law, incur debt in the participating unit's own name to acquire fire protection equipment or other property that is to be owned by the participating unit. A participating unit that acquires fire protection equipment or other property under this subsection may afterward enter into an interlocal agreement under IC 36-1-7 with the provider unit to furnish the fire protection equipment or other property to the provider unit for the provider unit's use or benefit in accomplishing the purposes of the territory. A participating unit shall comply with all general statutes and rules relating to the incurrence of debt under this subsection.
(e) Money in the fund may be used by the provider unit only for those purposes set forth in the agreement among the participating units that permits the establishment of the fund.
(f) The requirements and procedures specified in IC 6-1.1-41 concerning the establishment or reestablishment of a cumulative fund, the imposing of a property tax for a cumulative fund, and the increasing of a property tax rate for a cumulative fund apply to:
(1) the establishment or reestablishment of a fund under this section;
(2) the imposing of a property tax for a fund under this section; and
(3) the increasing of a property tax rate for a fund under this section.
(g) Notwithstanding IC 6-1.1-18-12, if a fund established under this section is reestablished in the manner provided in IC 6-1.1-41, the property tax rate imposed for the fund in the first year after the fund is reestablished may not exceed three and thirty-three hundredths cents ($0.0333) per one hundred dollars ($100) of assessed value.
As added by P.L.326-1995, SEC.3. Amended by P.L.36-2000, SEC.10; P.L.90-2002, SEC.500; P.L.256-2003, SEC.39; P.L.47-2007, SEC.4; P.L.255-2013, SEC.16; P.L.203-2016, SEC.25; P.L.255-2017, SEC.47; P.L.157-2026, SEC.278.
Ind. Code § 36-8-19-8.6 Transfer of money from participating unit to fire protection territory fund or fire protection territory equipment replacement fund
Sec. 8.6. (a) A participating unit may adopt an ordinance or a resolution to transfer any money belonging to the participating unit to:
(1) the fire protection territory fund established under section 8 of this chapter;
(2) the fire protection territory equipment replacement fund established under section 8.5 of this chapter; or
(3) both funds described in subdivisions (1) and (2).
(b) An ordinance or a resolution adopted under this section must state both of the following:
(1) The amount of money transferred to either fund.
(2) The source of the money.
(c) The transfer of money from a participating unit to a fire protection territory before July 1, 2008, is legalized.
As added by P.L.128-2008, SEC.8.
Ind. Code § 36-8-19-8.7 Purchase of firefighting equipment on installment conditional sale or mortgage contract
Sec. 8.7. After a sufficient appropriation for the purchase of firefighting apparatus and equipment, including housing, is made and is available, the participating units, with the approval of the fiscal body of each participating unit, may purchase the firefighting apparatus and equipment for the territory on an installment conditional sale or mortgage contract running for a period not exceeding:
(1) six (6) years; or
(2) fifteen (15) years for a territory that:
(A) has a total assessed value of sixty million dollars ($60,000,000) or less, as determined by the department of local government finance; and
(B) is purchasing the firefighting equipment with funding from the:
(i) state or its instrumentalities; or
(ii) federal government or its instrumentalities.
The purchase shall be amortized in equal or approximately equal installments payable on January 1 and July 1 each year.
As added by P.L.83-1998, SEC.4. Amended by P.L.90-2002, SEC.501; P.L.178-2002, SEC.135.
Ind. Code § 36-8-19-9 Avoidance of duplication of tax levies; preexisting indebtedness
Sec. 9. (a) The department of local government finance, when approving a rate and levy fixed by the provider unit, shall verify that a duplication of tax levies does not exist within participating units, so that taxpayers do not bear two (2) levies for the same service, except as provided by subsection (b) or (c).
(b) A unit or fire protection district that incurred indebtedness for fire protection services before becoming a participating unit under this chapter shall continue to repay that indebtedness by levies within the boundaries of the unit or fire protection district until the indebtedness is paid in full.
(c) A unit or fire protection district that agreed to the borrowing of money to purchase fire protection equipment while a participating unit under this chapter shall continue to repay the unit's or fire protection district's share of that indebtedness by imposing a property tax within the boundaries of the unit or fire protection district until the indebtedness is paid in full. The department of local government finance shall determine the amount of the indebtedness that represents the unit's or fire protection district's fair share, taking into account the equipment purchased, the useful life of the equipment, the depreciated value of the equipment, and the number of years the unit benefited from the equipment.
As added by P.L.37-1994, SEC.3. Amended by P.L.326-1995, SEC.4; P.L.90-2002, SEC.502; P.L.255-2017, SEC.48.
Ind. Code § 36-8-19-10 Disbandment of existing fire departments
Sec. 10. This chapter does not require a municipality, township, or fire protection district to disband its fire department unless its legislative body consents by ordinance (in the case of a municipality) or resolution (in the case of a township or fire protection district) to do so.
As added by P.L.37-1994, SEC.3. Amended by P.L.47-2007, SEC.5; P.L.255-2017, SEC.49.
Ind. Code § 36-8-19-11 Annexation of territory
Sec. 11. Any area that is part of a territory and that is annexed by a municipality that is not a part of the territory ceases to be a part of the territory when the municipality begins to provide fire protection services to the area. However, this provision does not apply to or affect any part of the territory that is located in a fire protection district that retains fire protection authority and responsibility after an annexation.
As added by P.L.37-1994, SEC.3. Amended by P.L.255-2017, SEC.50.
Ind. Code § 36-8-19-12 Adjustments to tax levy; entry year of participants
Sec. 12. In the same year that a tax levy is imposed under this chapter, each respective participating unit's tax levies attributable to providing fire protection services within the unit or fire protection district shall be reduced by an amount equal to the amount levied for fire protection services in the year immediately preceding the year in which each respective unit or fire protection district became a participating unit.
As added by P.L.37-1994, SEC.3. Amended by P.L.255-2017, SEC.51.
Ind. Code § 36-8-19-13 Withdrawal from territory; ordinance or resolution; effect of adoption
Sec. 13. (a) If a unit or fire protection district elects to withdraw from a fire protection territory established under this chapter, the unit or fire protection district must after January 1 but before April 1, adopt an ordinance (in the case of a county or municipality) or a resolution (in the case of a township or fire protection district) providing for the withdrawal. However, if one (1) unit or fire protection district has adopted an ordinance or resolution after January 1 and before April 1 to withdraw from the fire protection territory, any remaining unit or fire protection district may also adopt an ordinance or resolution to withdraw from the fire protection territory before the later of:
(1) April 1; or
(2) the date occurring thirty (30) days after the date the first unit or fire protection district adopted the ordinance or resolution to withdraw from the fire protection territory.
An ordinance or resolution adopted under this section is effective January 1 of the year immediately following the year in which the ordinance or resolution is adopted.
(b) If an ordinance or a resolution is adopted under subsection (a), for purposes of determining a unit's or fire protection district's maximum permissible ad valorem property tax levy for the year following the year in which the ordinance or resolution is adopted, the unit or fire protection district receives a percentage of the territory's maximum permissible ad valorem property tax levy equal to the percentage of the assessed valuation that the unit or fire protection district contributed to the territory in the year in which the ordinance or resolution is adopted. The department of local government finance shall adjust the territory's maximum permissible ad valorem property tax levy to account for the unit's or fire protection district's withdrawal. After the effective date of an ordinance or resolution adopted under subsection (a), the unit or fire protection district may no longer impose a tax rate for an equipment replacement fund under section 8.5 of this chapter. The unit or fire protection district remains liable for the unit's or fire protection district's share of any debt incurred under section 8.5 of this chapter.
(c) If a territory is dissolved, subsection (b) applies to the determination of the maximum permissible ad valorem property tax levy of each unit or fire protection district that formerly participated in the territory.
As added by P.L.37-1994, SEC.3. Amended by P.L.326-1995, SEC.5; P.L.47-2007, SEC.6; P.L.203-2016, SEC.26; P.L.255-2017, SEC.52.
Ind. Code § 36-8-19-14 Payment of line of duty health care expenses for firefighters
Sec. 14. (a) As used in this section, "firefighter" means a current or former full-time, paid firefighter.
(b) A provider unit shall pay for the care of a firefighter who:
(1) suffers an injury; or
(2) contracts an illness;
during the performance of the firefighter's duty.
(c) The provider unit shall pay for the following expenses incurred by a firefighter described in subsection (b):
(1) Medical and surgical care.
(2) Medicines and laboratory, curative, and palliative agents and means.
(3) X-ray, diagnostic, and therapeutic service, including during the recovery period.
(4) Hospital and special nursing care if the physician or surgeon in charge considers it necessary for proper recovery.
(d) Expenditures required by subsection (b) or (c) shall be paid from the fund used by the provider unit for payment of the costs attributable to providing fire protection services in the provider unit.
(e) A provider unit that has paid for the care of a firefighter under subsection (b) or (c) has a cause of action for reimbursement of the amount paid under subsection (b) or (c) against any third party against whom the firefighter has a cause of action for an injury sustained because of, or an illness caused by, the third party. The provider unit's cause of action under this subsection is in addition to, and not in lieu of, the cause of action of the firefighter against the third party.
(f) The medical benefits under this section are independent and distinct from any medical benefits that are available under IC 22-3. A firefighter may recover medical benefits under this section without first pursuing a claim for medical benefits under IC 22-3. If the firefighter pursues a claim for medical benefits under IC 22-3 and the claim is withdrawn or denied, the firefighter is not precluded from recovering medical benefits under this section.
As added by P.L.150-2002, SEC.5. Amended by P.L.118-2026, SEC.20.
Ind. Code § 36-8-19-15 Dissolution of fire protection territory; reversion of title to real property
Sec. 15. (a) For purposes of this section, a fire protection territory is dissolved if all participating units withdraw from the fire protection territory as provided in section 13 of this chapter.
(b) When a fire protection territory dissolves, title to any real property transferred to the provider unit reverts to the participating unit that transferred the real property to the provider unit.
As added by P.L.128-2008, SEC.9.
Ind. Code § 36-8-19-16 Duty of the department of local government finance to review tax rates and levies for certain fire protection territories; recommendations to units concerning existing tax rates and levies; authority to conduct public hearings; report of findings and recommendations to the legislative council
Sec. 16. (a) The department of local government finance, in consultation with the applicable participating units, shall review the tax rates and levies for each fire protection territory whose establishment was effective not later than July 1, 2012. The department shall complete its review of the applicable territories before October 1, 2017.
(b) The department of local government finance shall make recommendations to the participating units concerning their existing tax rates and tax levies. In conducting its review, the department of local government finance shall consider the following factors and discuss the factors with each participating unit in the territory:
(1) The population and change in population of each unit in the territory.
(2) The assessed valuation and change of assessed valuation of real property in each unit in the territory.
(3) The cost of providing fire service to each unit in the territory.
(4) Comparisons to other jurisdictions providing similar fire service.
(5) Previous tax rates and levies for fire protection.
(6) Future needs and planned or expected expenses for fire service.
(7) Other factors as determined by the department.
(c) Participating units shall provide the department of local government finance with any information or documentation requested by the department.
(d) The department of local government finance may conduct public hearings in performing its duties under this section.
(e) The department of local government finance shall report its findings and recommendations under this section to the legislative council before October 1, 2017, in an electronic format under IC 5-14-6.
As added by P.L.249-2015, SEC.34.
Ind. Code § 36-8-19-16.5 Requirement for provider units for certain territories to submit documents and information to the department of local government finance
Sec. 16.5. (a) This section applies to a territory:
(1) established under this chapter by adoption of an ordinance or resolution by the legislative body of a participating unit that is effective before July 1, 2022; or
(2) established or expanded under this chapter by adoption of an ordinance or resolution by the legislative body of a participating unit that is effective after June 30, 2022.
This section does not apply to a territory that was dissolved under section 15 of this chapter before June 30, 2023.
(b) The provider unit shall submit to the department of local government finance the following:
(1) The ordinance establishing a territory (in the case of a county or municipality).
(2) The resolution establishing a territory (in the case of a township or fire protection district).
(3) Documents outlining the contents of an agreement to establish or extend a territory, including an operating agreement.
(4) Documents outlining the description of planned services for a territory that were prepared when a territory was established.
(5) If the participating units agreed to change the provider unit under section 6.5 of this chapter, each:
(A) ordinance (in the case of a county or municipality); and
(B) resolution (in the case of a township or fire protection district);
as applicable, that agrees to and specifies the new provider unit.
(c) If there is a change in the operations or structure of a territory, the provider unit shall submit a report to the department of local government finance within thirty (30) days of the effective date of the change.
(d) The information submitted under subsections (b) and (c) shall be submitted in a manner prescribed by the department of local government finance.
(e) The provider unit shall maintain copies of the information identified under subsection (b) throughout the existence of the territory.
As added by P.L.236-2023, SEC.210.
Ind. Code § 36-8-19-17 Member residency
Sec. 17. A firefighter who is a member of the fire department of a fire protection territory is not subject to residency requirements but must:
(1) have adequate means of transportation into the jurisdiction served by the member's fire department; and
(2) maintain telephone service to communicate with the member's fire department.
As added by P.L.122-2023, SEC.37.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/36Fetched: 10/17/2026