Indiana Code Title 20. Education § 20-45-7-20

Sec. 20. (a) The county auditor shall compute the amount of the tax to be levied each year.  Before August 2, the county auditor shall certify the amount to the county council.

(b) The tax rate shall be advertised and fixed by the county council in the same manner as other property tax rates.  The tax rate shall be subject to all applicable law relating to review by the department of local government finance.

(c) The department of local government finance shall certify the tax rate at the time it certifies the other county tax rates.

(d) The department of local government finance shall raise or lower the tax rate to the tax rate provided in this chapter, regardless of whether the certified tax rate is below or above the tax rate advertised by the county.