It depends. Was she a student in Indiana on 1/1/24? If so, she needs to pay the county tax. If she started after 1/1/24, then she doesn't need to pay the county tax.
Per Indiana Department of Revenue Student Taxes, "Indiana nonresident students who first attend college beginning sometime after Jan. 1 of the year will not be considered county residents for that first year.
Likewise, nonresident students attending the fall semester (followed by the spring semester), will be considered residents of the county as of that Jan. 1 and are subject to county tax."
