Indiana Administrative Code
Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE
Article 9 - CAPITAL PROJECTS FUND
Rule 2 - Library Capital Projects Fund
Section 2-8 - Emergency procedures

(a) If the cost of an emergency exceeds the allocation for emergencies, a library must apply to the department of local government finance for a determination that an emergency has occurred. Except in the case of extenuating circumstances, the application must be made to the department of local government finance within five (5) working days after the library board learns that an emergency has occurred. The application may be made in writing, by telephone, or in person. The department of local government finance will determine whether an emergency has occurred. The department of local government finance will give the library notice of its decision in writing no more than five (5) working days after receipt of the application.

(b) If the department of local government finance determines that an emergency exists, the library may adopt a resolution to amend its plan. The amendment is not subject to the deadline and adoption procedures prescribed in sections 3 through 4 of this rule. However, the department of local government finance may modify the amendment.

(c) An emergency amendment may require the payment of eligible emergency costs from:

(d) With the approval of the appropriate fiscal body, a board may provide for an increase in the tax rate to restore money to the fund or to pay principal and interest on a loan. The rate may not exceed the maximum rate as provided for under section 2 of this rule.