Indiana § 36-10-3-38 - Application of section; annexed territory; levy for park and recreational purposes; semiannual transfers in certain circumstances
Full text of Indiana Indiana Code § 36-10-3-38 — Application of section; annexed territory; levy for park and recreational purposes; semiannual transfers in certain circumstances, with citation guidance and answers to common questions.
§ 36-10-3-38. Application of section; annexed territory; levy for park and recreational purposes; semiannual transfers in certain circumstances
Sec. 38. (a) This section applies in a county having a population of more than three hundred fifty thousand (350,000) and less than four hundred thousand (400,000).
(b) This section applies only if a municipality annexes or has annexed territory that is part of a district under this chapter after June 1, 1976.
(c) Any annexed territory that is in the district before the effective date of the annexation ordinance remains a part of the district, and the property in the annexed territory is subject to the same levy for park and recreational purposes as other property within the district. The annexing municipality may not impose an additional levy on the property in the annexed territory for park and recreational purposes.
(d) Notwithstanding subsection (c), the district's fiscal officer shall semiannually transfer to the annexing municipality's department one-half (1/2) of the property tax revenue attributable to property taxes imposed by the district on property that is within the annexed territory and that was annexed after June 1, 1976, and before March 4, 1988.
(e) The fiscal officer for a district shall make the transfer required under subsection (d) on June 1 and December 1 of each calendar year beginning after December 31, 2018.
[Pre-Local Government Recodification Citation: 18-5-10-28.5.]
As added by Acts 1981, P.L.309, SEC.110. Amended by P.L.56-1988, SEC.15; P.L.12-1992, SEC.190; P.L.212-2018(ss), SEC.33; P.L.104-2022, SEC.217.
Source: official Indiana text · Last verified 2026-08-27
Frequently Asked Questions About Indiana § 36-10-3-38
What does Indiana Code § 36-10-3-38 cover?
Section 36-10-3-38 ("Application of section; annexed territory; levy for park and recreational purposes; semiannual transfers in certain circumstances") is part of the Indiana Code, the codified statutory law of Indiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Indiana § 36-10-3-38?
A common citation format is "Indiana Code § 36-10-3-38" (Indiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Indiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Indiana official source linked on this page or consult a licensed Indiana attorney.
How does Indiana § 36-10-3-38 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Indiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Indiana.