Indiana Code § 36-2-5-2

Taxation; appropriations
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Sec. 2. (a) The county fiscal body shall fix: (1) the rate of taxation for county purposes; and (2) the rate of taxation for other purposes whenever the rate is not fixed by statute and is required to be uniform throughout the county.       (b) The county fiscal body shall appropriate money to be paid out of the county treasury, and money may be paid out of the treasury only under an appropriation made by the fiscal body, except as otherwise provided by law. [Pre-Local Government Recodification Citations: 17-1-24-14; 17-1-28-10 part.]

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