Indiana Code Title 3. Elections § 3-12-3-2.5

Sec. 2.5. (a) Not later than ten (10) days before any election at which ballot cards will be tabulated at a central counting location, the county election board shall designate the counting location to be used for the processing or counting of ballots.

(b) This counting location must be located within the county or within an adjoining county in Indiana.  If the counting location is within the county, the board shall also determine whether the precinct officials are to make their returns directly to the counting location or to the office of the clerk of the circuit court.  If the counting location is outside the county, all precinct returns shall be made directly to:

(c) No counting location shall be used by more than one (1) county at an election without the approval of the commission.

(d) Whenever the precinct returns are made directly to the office of the clerk of the circuit court and the counting location is not performed in that office, the county election board is responsible for arranging adequate security during the transfer of all ballot cards to the counting location.  This security shall include the following: