Indiana Code Title 14. Natural and Cultural Resources § 14-33-21-3

Sec. 3. (a) The board of a district that determines to establish a fund shall state this determination in the district plan or in any part or amendment to the plan.  Notice to this effect shall be made a part of all notices concerning approval of the district plan or a part of or amendment to the plan, including implementation of the plan.  The plan must specify the:

that are to be financed by the fund.

(b) When:

is approved by the court having jurisdiction of the district, the fund is established.