Indiana Code Title 36. Local Government § 36-6-1-8

Sec. 8. When fixing the rate of taxation necessary to pay township indebtedness existing at the time of a disannexation, the township executive and the township legislative body shall fix the same rate for the disannexed territory as for territory remaining in the township.  The township executive shall certify the tax rate for the disannexed territory to the county auditor, who shall place the tax rate on the tax duplicate for the disannexed territory, collect the tax, and pay it over to the township executive.