Indiana Code Title 36. Local Government § 36-2-5-11

Sec. 11. (a) At the county fiscal body's annual meeting under IC 36-2-3-7(b)(2), the county auditor shall present the budget estimates filed with the county auditor under section 9 of this chapter and the ordinances prepared by the county auditor under section 10 of this chapter.  The county auditor may also present the county auditor's recommendations concerning the estimates.

(b) At its annual meeting under IC 36-2-3-7(b)(2), the county fiscal body shall fix the county tax rate and make appropriations for the next calendar year by:

Each ordinance must be read on at least two (2) separate days before its final adoption.  The fiscal body may require the preparer of an estimate that is not sufficiently itemized to itemize it in more detail.  At least a three-fourths ( 3/4 ) vote (as described in IC 36-1-8-14) of the fiscal body is required to make an appropriation for an item not contained in an estimate or for a greater amount than that named in an item of an estimate.

(c) At its annual meeting under IC 36-2-3-7(b)(2), the county fiscal body shall consider the statements and recommendations submitted by the county executive under section 4(b) of this chapter and shall then adopt an ordinance, separate from those adopted under subsection (b), fixing: