Indiana Code Title 36. Local Government § 36-9-3-30

Sec. 30.  (a) The county or municipality that establishes the authority shall pay the expenses incurred in the organization of the authority;  however, the amount of expenses paid may not exceed the amount for authority expenses set by the fiscal body of the establishing county or municipality.

(b) If two (2) or more counties or municipalities cooperate to establish the authority, the division of the costs incurred in the organization must be included in the agreement entered into by the counties or municipalities.

(c) The board shall, from time to time, certify the items of expense to the county auditor, according to the terms of the agreement.

(d) The authority shall fully reimburse each county or municipality out of the first proceeds of any special taxes levied for the purpose of this chapter.