Indiana Code Title 14. Natural and Cultural Resources § 14-33-17-4

Sec. 4. (a) The petitioners must post a bond sufficient to pay the cost of notice and all costs of the court connected with the petition and election.

(b) If:

the petitioners shall pay all costs associated with the proceedings and the election.

(c) If a merger does take place under this chapter, the costs associated with the proceedings and the election shall be paid out of the general money of the county where the court is located.  The district shall repay the county from the first money collected from the levy of a tax or the collection of an assessment.