Indiana Code Title 36. Local Government § 36-3-6-7

Sec. 7. (a) The city-county legislative body and the special service district legislative bodies shall act on ordinances proposed under this chapter in the manner prescribed by IC 6-1.1-17.

(b) A tax levied by the consolidated city for a department or division having territorial jurisdiction over the whole county shall be levied on property in the whole county, and the money received from that tax shall be paid into a fund to be known as the consolidated county fund.  A tax levied by the consolidated city for a department or division having territorial jurisdiction only inside the corporate boundaries of the consolidated city shall be levied only on property in the consolidated city.  A tax levied for support of a special service district shall be levied only on property in the special service district.  A tax or special tax to finance the operations, improvements, or debt service of a special taxing district shall be levied only on property in the special taxing district.  A tax to be levied by the county or consolidated city for any other function shall be levied only on property in the territorial jurisdiction affected.