Indiana Code Title 3. Elections § 3-5-3-12

Sec. 12. (a) This section applies to a special election that is conducted:

(b) This section does not apply to a special election conducted in a county at the same time as:

(c) If a statute requires that a political subdivision pay all costs of conducting a special election, then the political subdivision is required to pay only the costs incurred for conducting the special election in the precincts in which the other election is not conducted on that date.  The cost incurred by the political subdivision shall be determined based on the ratio that the number of voters who cast a ballot in the precincts in which the other election is not conducted bears to the total number of voters who cast a ballot in all elections conducted within the county on that date.