Indiana Code Title 10. Public Safety § 10-18-3-9

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

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.