Ind. Code § 8-16-3-3 – Tax levy

(a) To provide for the cumulative bridge fund, county executives and municipal legislative bodies may levy a tax in compliance with IC 6-1.1-41 not to exceed ten cents ($0.10) on each one hundred dollars ($100) assessed valuation of all taxable personal and real property within the county or municipality.
(b) The tax, when collected, shall be held in a special fund to be known as the bridge fund.
(c) An appropriation from the bridge fund may be made without the approval of the department of local government finance if:
1. (1) the county executive requests the appropriation; and
2. (2) the appropriation is for the purpose of constructing, maintaining, or repairing bridges, approaches, or grade separations.
  Formerly: Acts 1951, c.299, s.3; Acts 1975, P.L.92, SEC.1. As amended by P.L.24-1986, SEC.33; P.L.86-1988, SEC.20; P.L.118-1989, SEC.1; P.L.17-1995, SEC.9; P.L.6-1997, SEC.136; P.L.90-2002, SEC.322.