§ 34.18. MAJOR BRIDGE FUND.

(A) Definitions. For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning.

MAJOR BRIDGE(S). A structure that is 200 or more feet in length, and that is erected over a depression or a major obstruction for the purpose of carrying motor vehicular traffic or other moving loads.

MAJOR OBSTRUCTION. A physical barrier to the passage of motor vehicular traffic, which inhibits the use of the customary engineering construction techniques to bridge the barrier without use of a grade separation structure.

(1981 Code, § 16.16.010)

(B) Established. There is established within and for the municipal government of the county a Major Bridge Fund, as defined and authorized in Indiana Acts 1979, Pub. L. No. 96, § 3, I.C. 8-16-3.1.

(1981 Code, § 16.16.020)

(C) Purpose. The Fund shall be utilized solely for the construction of “major bridges”.

(1981 Code, § 16.16.030)

(D) Maintenance and administration. The Major Bridge Fund established by this section shall be funded, held, maintained, administered and utilized according to the following provisions.

(1) The County Board of Commissioners may levy a tax of not to exceed the amount set out in the Appendix: Schedule of Fines and Fees, to provide for the Major Bridge Fund. The tax rate may be levied annually, and shall be advertised as other tax levies.

(2) Expenditures may be made from the Major Bridge Fund only after an appropriation has been made in the manner provided by law for making other appropriations.

(3) The procedures and conditions imposed for the levy of the tax and the approvals of the State Board of Tax Commissioners which apply to the cumulative bridge fund under I.C. 8-16-3 apply to the levy of the tax for the Major Bridge Fund.

(4) The County Board of Commissioners may reduce or rescind the annual Major Bridge Fund levy.

(5) Ten or more taxpayers owning property in the county who will be affected by the Major Bridge Fund tax levy may file, with the County Auditor but not later than August 1 of any year, a petition for the reduction or revision of the levy. The petition must set forth their objections to imposing the levy. The petition must be certified to the State Board of Tax Commissioners and the same procedures for notice and hearing provided in I.C. 6-1.1-41 must be followed. After the hearing, the State Board of Tax Commissioners may confirm the tax levy, reduce the levy or rescind the levy and the action of the Board shall be final and conclusive.

(1981 Code, § 16.16.040)

(Ord. 22-8, passed - -1981)