Indiana Code Title 36. Local Government § 36-2-13-10

Sec. 10. (a) The county shall furnish one (1) automobile and, with the approval of the county executive and the county fiscal body, may furnish additional automobiles, for use by the sheriff in the performance of the sheriff's official duties.  The county shall maintain each automobile in service.

(b) The county executive may purchase for and furnish to the sheriff a motor vehicle that seats a driver, two (2) guards, and at least six (6) other persons, and may be equipped for use as an ambulance or used to transport persons in the custody of the sheriff.  The county shall maintain the vehicle.

(c) If the county furnishes and maintains a conveyance for the use of the sheriff, it may not grant the sheriff a mileage allowance but may reimburse the sheriff for other expenses relating to the conveyance.