Ind. Code § 36-12-15-2
In cities and incorporated towns, a governing body may establish a free public library in connection with the common schools for:
(3) borrowing and returning books and other materials and penalties for any violations.
However, in any city or incorporated town where there is established a library open to all the people, a tax may not be levied.
[Pre-2006 Education Finance Recodification Citation: 20-26-5-25.]
As added by P.L.2-2006, SEC.198.