Indiana Code Title 36. Local Government § 36-12-10-13

Sec. 13. A municipal corporation that executes a lease under this chapter shall annually levy a special tax, in addition to other taxes authorized by law, sufficient to produce each year the necessary funds with which to pay the lease rental stipulated to be paid by the municipal corporation under the lease.  A levy under this section shall be reviewed in accordance with IC 6-1.1-17.  The first tax levy shall be made at the first annual tax levy period following the date of the execution of the lease.  The first annual levy must be sufficient to pay the estimated amount of the first annual lease rental payment to be made under the lease.