Ind. Code § 12-29-2-1.2
(a) The county executive of a county may authorize the furnishing of financial assistance for the purposes described in subsection (b) to a community mental health center that is located or will be located:
(3) in an adjacent state, if the center is organized to provide services to Indiana residents, including residents in the county executive's county.
If a community mental health center is organized to serve more than one (1) county, upon request of the county executive, each county fiscal body may appropriate money annually from the county's general fund to provide financial assistance for the community mental health center.
(b) Assistance authorized under this section shall be used for the following purposes:
(d) For purposes of this subsection, "first calendar year" refers to the first calendar year after 2008 in which the county imposes an ad valorem property tax levy for the county general fund to provide financial assistance under this chapter. If a county did not provide financial assistance under this chapter in 2008, the county, for a following calendar year:
(2) shall refer its proposed financial assistance budget for the first calendar year to the department of local government finance before the tax levy is advertised.
The ad valorem property tax levy to fund the budget for the first calendar year is subject to review and approval under IC 6-1.1-18.5-10 .
As added by P.L.78-2004, SEC.15. Amended by P.L.182-2009(ss), SEC.300.