Indiana Code Title 6. Taxation § 6-3.5-4-14

Sec. 14. (a) On or before October 1 of each year, the auditor of a county that contains a consolidated city of the first class and that has adopted the surtax shall provide the county council with an estimate of the surtax revenues to be received by the county during the next calendar year.  The county shall show the estimated surtax revenues in its budget estimate for the calendar year.

(b) On or before October 1 of each year, the auditor of a county that does not contain a consolidated city of the first class and that has adopted the surtax shall provide the county and each city and town in the county with an estimate of the surtax revenues to be distributed to that unit during the next calendar year.  The county, city, or town shall show the estimated surtax revenues in its budget estimate for the calendar year.