Sec. 8.2. (a) This section applies to a county containing a consolidated city.
(b) The legislative body of a county may adopt an ordinance:
(1) allowing a taxpayer to include a donation of money to the county with a payment under section 9 of this chapter;
(2) establishing a separate fund to receive donations under this section; and
(3) establishing a board of at least five (5) members to determine permissible expenditures by the county from the fund established under subdivision (2).
(c) If an ordinance is adopted under subsection (b), the treasurer of the adopting county shall transfer donations received under this section to the fund established under subsection (b)(2). Money in the fund at the end of a fiscal year does not revert to the county's general fund.