(a) A governing body may:
(1) purchase or otherwise acquire real or personal property needed for a correctional farm; and
(2) provide for the disposition or retention of existing local correctional facilities in the county.
(b) (1) After considering the probable income from the correctional farm property, a governing body shall prepare an annual budget of proposed expenditures for the:
(i) care, operation, and maintenance of the property; and
(ii) feeding of inmates.
(2) A budget prepared as provided under paragraph (1) of this subsection shall be included in the county’s annual budget.
(3) Any levy imposed for the budget prepared as provided under paragraph (1) of this subsection shall be collected as part of the county tax.