Ind. Code § 8-22-3-24

Sec. 24. The tax levy under section 23 of this chapter, as finally approved by the department of local government finance, must be assessed and collected by the county treasurer of the county or counties within which the district is located as other taxes are levied and collected. The county treasurer shall remit all taxes so collected to the treasurer of the authority. Each year, the board may transfer to the authority's cumulative building fund an amount not to exceed five percent (5%) of the taxes received under this section in that year.