Indiana Code Title 36. Local Government § 36-9-25-32

Sec. 32. (a) To provide money to pay:

a tax on all the taxable property in the district, at the rate required to provide the money needed to defray all expenses, shall be levied annually by the board.

(b) The county auditor shall estimate the taxes and enter them upon the tax duplicate, and the county treasurer shall collect and enforce the taxes in the same manner as state and county taxes are estimated, entered, collected, and enforced.  The county treasurer shall, by the tenth day of each month, notify the board of the amount of taxes collected during the preceding month and shall credit a fund to be known as the sanitary maintenance and general expense fund with that amount.  The fund may not be used for a purpose other than one stated in this section.  The board has complete and exclusive authority to expend on behalf of the district all money thus realized.  Warrants for the expenditures shall be drawn by the municipal fiscal officer upon vouchers of the board.

(c) The board may, by resolution, make:

The loans mature and shall be paid within one (1) year after the date the loan is made and may bear interest at any rate payable at the maturity of the loan.  The warrants or other evidence of the loans may not be sold for less than par.  Before making the loan, notice of the time, place, amount, and terms of the loan shall be given by publication in accordance with IC 5-3-1.  The warrants carry no personal obligation for their payment and are payable only out of the tax levied.