Glossary

Every highlight explains these in parentheses the first time one appears. This page holds the canonical wording, so the same term reads the same way everywhere in the archive.

Term Plain words
Additional appropriation Spending beyond what the adopted budget already allows. It needs its own vote.
Appropriation Permission to spend a stated amount of public money on a stated purpose.
CF-1 (Compliance with Statement of Benefits) The yearly form a company files to keep a property-tax break, showing whether it delivered the jobs and investment it promised.
Conservancy district A special district (there are six in Vigo County) that can tax the property inside it for drainage, flood control, or water projects.
Consent agenda A bundle of routine items voted on together in one motion, without discussion, unless a member pulls one out.
First reading / second reading Most ordinances are voted on twice at separate meetings. A first reading introduces it; it is not law until the final vote.
GO bond (general obligation bond) Borrowing that is paid back from general tax revenue rather than from a specific project's income.
LIT (local income tax) A county income tax. Some LIT money is restricted — for example the 0.2% "correctional and rehabilitation facility" fund can only pay for the jail and related facilities.
Ordinance A local law. Passing one changes what people or businesses may do.
Resolution A formal statement or decision of a board that is not a law — often approving a contract, a plan, or a position.
Rezoning Changing the rules for what can be built or run on a specific parcel (for example, from single-family homes to a duplex, or to commercial use).
Tabled Set aside without a decision. A tabled item may come back at a later meeting, or never.
Tax abatement A temporary reduction in property taxes granted to a company in exchange for promised investment and jobs.
TIF (tax increment financing) district An area where the growth in property-tax revenue is kept for local projects inside the district instead of going to the general budget.
Variance Permission from the Board of Zoning Appeals to break a specific zoning rule — for example, to build closer to a property line than usually allowed.
Voice vote Members say "aye" or "no" together. It records that a motion passed or failed, not how any individual voted.
Roll-call vote The clerk calls each member by name and records each answer. This is the only kind of vote that produces a per-member tally.
Wheel tax / motor vehicle excise surtax Annual fees added to vehicle registration, kept locally for roads.

Also known as: glossary · definitions · what does TIF mean · what is an appropriation · what is a CF-1 · jargon