Indiana Code Title 13. Environment § 13-21-7-9

Sec. 9. (a) For the purpose of raising money to pay waste management district bonds issued under this chapter or IC 13-9.5-9-3 (before its repeal), the board shall levy each year a special tax upon all the real property of the district in the amount and the manner necessary to meet and pay the following:

(b) The tax constitutes the amount of benefits resulting to all of the property in the district.