Indiana Code Title 16. Health § 16-20-3-10

Sec. 10. (a) The fiscal body of each county that has become a part of a multiple county health department by ordinance of the county executive shall assess a levy annually on the assessed valuation of taxable property for maintenance of the multiple county health department.

(b) The taxes shall be paid into the county treasury and placed in a special fund to be known as the county health fund.  The fund may be used only for the purpose of this title and may be drawn upon by the proper officers of the county upon the properly authenticated vouchers of the multiple county health department.

(c) Each county fiscal body shall appropriate from the county health fund money necessary to pay the fiscal body's apportioned share to maintain a multiple county health department in the proportion that the population of the county bears to the total population of all counties in the multiple county health department.

(d) Money in the fund at the end of a fiscal year does not revert to the county's general fund.