Indiana Code Title 36. Local Government § 36-12-12-3

Sec. 3. (a) Before a library board may collect property taxes for a capital projects fund in a particular year, the library board must, after January 1 and before May 15 of the immediately preceding year, hold a public hearing on a proposed plan, pass a resolution to adopt a plan, and submit the plan for approval or rejection by the fiscal body designated in section 4 of this chapter.

(b) The department of local government finance shall prescribe the format of the plan.  A plan must apply to at least the three (3) years immediately following the year the plan is adopted.  A plan must estimate for each year to which the plan applies the nature and amount of proposed expenditures from the capital projects fund.  A plan must estimate:

(c) If a hearing is scheduled under subsection (a), the governing body shall publish the proposed plan and a notice of the hearing in accordance with IC 5-3-1-2(b).