Sec. 22. (a) As used in this section, "fiscal body" has the meaning set forth in IC 36-1-2-6.
(b) The fiscal body of a city or county maintaining a memorial under this chapter may by ordinance authorize the sale or donation of the memorial to an organization that is exempt from federal income taxation under Section 501(c)(3) or 501(c)(19) of the Internal Revenue Code. An organization that acquires a memorial under this section shall continue to operate and maintain the property as a memorial. Ownership of the memorial reverts to the city or county if the acquiring organization:
(1) determines that it is unable to continue operating the property as a memorial; or
(2) is dissolved or otherwise ceases to exist.
(c) In the case of a memorial jointly maintained by a city and a county, the city and county may authorize the sale or donation of the memorial under this section through ordinances adopted by the fiscal bodies of the city and county authorizing an interlocal agreement.
As added by P.L.6-2017, SEC.3.
Structure Indiana Code
Chapter 3. City and County War Memorials
10-18-3-1. Authority to Erect Memorials; Establishing Memorial
10-18-3-2. Memorial Committee; Report
10-18-3-3. Petition to Establish Memorial; Notice of Petition
10-18-3-4. Petition Requirements
10-18-3-5. Petition Hearing; Remonstrance; Appeal
10-18-3-6. Board of Trustees; Officers; Bond
10-18-3-7. Trustees' Initial Meeting; Site Selection; Plans and Specifications
10-18-3-8. Bonds to Establish Memorial
10-18-3-10. Limitations on Indebtedness; Tax Exemption
10-18-3-11. Fund for Management, Maintenance, Repair, Improvement, or Extension of Memorial
10-18-3-12. Tax Exemption; Establishing Memorial and Board of Trustees
10-18-3-13. Powers and Duties of Board of Trustees; Superintendent, Engineer, or Architect
10-18-3-15. Hall, Coliseum, or Building Use; No Preferences or Admission Fee
10-18-3-16. Trustees' Reports and Budgets; Claims; Revenues
10-18-3-17. Gifts and Bequests
10-18-3-18. Memorial Art Commission
10-18-3-19. Bids and Contracts; Eminent Domain
10-18-3-20. Limitation on Number of Memorials
10-18-3-21. Trustee Removal; Board Termination; Final Report