Indiana Code Title 36. Local Government § 36-1-10-14

Sec. 14. (a) As used in this section, “threshold amount” has the meaning set forth in section 7 of this chapter.

(b) This section does not apply if the total annual cost of the lease is less than the threshold amount.

(c) If lease rentals are payable, in whole or in part, from property taxes, ten (10) or more taxpayers in the political subdivision who disagree with the execution of a lease under this chapter may file a petition in the office of the county auditor of the county in which the leasing agent is located, within thirty (30) days after publication of notice of the execution of the lease.  The petition must state the taxpayer's objections and the reasons why the lease is unnecessary or unwise.

(d) The county auditor shall immediately certify a copy of the petition, together with other data necessary to present the questions involved, to the department of local government finance.  Upon receipt of the certified petition and other data, the department of local government finance shall fix a time for the hearing of the matter.  The hearing shall be held not less than five (5) nor more than thirty (30) days after the receipt of the certified documents.

(e) The hearing may be held in the county where the petition arose or through electronic means.

(f) Notice of the hearing shall be given by the department of local government finance to the leasing agent and to the first ten (10) taxpayer petitioners listed on the petition by a letter signed by the commissioner or deputy commissioner of the department.  The letter shall be sent to the first ten (10) taxpayer petitioners at their usual place of residence at least five (5) days before the date of the hearing.  The decision by the department of local government finance on the objections presented in the petition is final.