Indiana Code Title 36. Local Government § 36-9-39.1-5

(1) A special assessment imposed and collected under section 7 of this chapter.  However, a special assessment imposed and collected under any other statute may not be deposited in the fund.

(2) An appropriation to the fund, including an appropriation made from taxes levied by a municipal legislative body for the construction, repair, extension, or improvement of a sewage works.