Indiana Code Title 12. Human Services § 12-30-7-8

Sec. 8. The board of commissioners shall annually recommend to the county fiscal body a tax rate and levy to provide the necessary money for the operation and maintenance of the health center based upon the estimates of the board of managers of the health center.  The county fiscal body shall adopt a budget and fix a levy and rate of taxation that, when added to all estimated health center revenues, is sufficient to provide the amounts appropriated for the health center.  The county fiscal body may make additional appropriations from the county general fund to make up deficits in estimated revenue or for emergencies.