All of the area:
constitutes a taxing district for levying special benefit taxes for park purposes as provided in this chapter. Area added to the district under section 5 of this chapter is considered to have received a special benefit from the park facilities of the district equal to or greater than the special taxes imposed on the area by this chapter in order to pay all or a part of the cost of the facilities.
IC 36-10-4-8
Pre-Local Government Recodification Citations: 19-7-9-4 part; 19-7-30-8 part.