IC 10-18-3-9: Special tax

Sec. 9. For the purpose of raising money to:

(1) meet the bonds and interest on the bonds; or

(2) establish or erect a memorial without the issuance of bonds;

the county or city authorities shall annually, at the time the general tax levy is made, levy a special tax on the taxable property of the county or city, subject to this chapter. Funds may be raised in yearly amounts until a sufficient amount has accrued to enable the board or common council to proceed with the erection or establishment of the memorial.