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Mesker Park Zoo development tax area. Allows Vanderburgh County to designate the Mesker Park Zoo development tax area covering certain facilities. Requires the area to be established before July 1, 2006, and provides that the area terminates not later than December 31, 2035. Provides that covered taxes earned in the tax area are allocated to the Mesker Park Zoo account. Provides that money in the account may be used only for: (1) a Mesker Park Zoo capital improvement; or (2) the financing or refinancing of a capital improvement.