Indiana Code Title 12. Human Services § 12-20-21-3

Sec. 3. (a) Except as provided in section 3.2 of this chapter, a township trustee and township board may levy a specific tax for the purpose of providing money for the payment of township assistance expenses in the following year.  The tax may be sufficient to meet the entire requirement of the township in the following year or the part that is determined to be proper.

(b) Except as provided in section 3.2 of this chapter, if a tax levy is established under subsection (a), all proceeds derived from the tax levy shall be distributed to the township at the same time and in the same manner as proceeds from other property tax levies are distributed to the township.  The proceeds of the tax levy shall be held by the township in its township assistance account free and available for the payment of township assistance obligations of the township.  The funds are continuing funds and do not revert to any other fund at the end of the year.