Indiana Code Title 5. State and Local Administration § 5-10.1-3-4

Sec. 4. Ordinances. (a) Employees of a political subdivision without a retirement system are entitled to coverage by the Social Security Act   1 if:

(b) On approval, the state agency shall furnish to the governing body an estimate of the costs for the first year of coverage.  After the first year, the state agency shall certify to the governing body before July 2 of each year the amount of estimated costs for the next calendar year which amount if it is to be raised by a general property tax levy shall be included in the appropriation ordinance as provided in law for raising taxes assessed against property.