Indiana Code Title 20. Education § 20-26-7-16

Sec. 16. Before the filing of the petition, the township trustee or school trustees, or a majority of them, may offer or tender to the owner or owners of the real estate an amount considered a reasonable value for the real estate.  If the amount fixed by the appraisers or by the court later becomes the same or less than the amount tendered:

If an amount has not been tendered by the township trustee or school trustees, or a majority of them, and an exception is not taken, the action shall be prosecuted at the cost of the petitioners.