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

Sec. 14. (a) If the execution of the lease is authorized, notice of the execution shall be given on behalf of the city by publication one (1) time in a newspaper of general circulation printed in the English language and published in the city.  Fifty (50) or more taxpayers in the city whose tax rate will be affected by the proposed lease and who may be of the opinion that no necessity exists for the execution of the lease, or that the lease rental is not fair and reasonable, may file a petition in the office of the city clerk within fifteen (15) days after publication of notice of the execution of the lease, setting forth their objections and the facts supporting those objections.

(b) Upon the filing of a petition, the city clerk shall immediately certify a copy, together with other data that is necessary in order to present the questions involved, to the department of local government finance.  Upon receipt of a certified petition and information, the department of local government finance shall set a time for the hearing of the matter in the city where the petition originated.  The hearing shall be held at least five (5) but not more than fifteen (15) days after receipt of the petition by the department of local government finance.  The department of local government finance may either hold the hearing in the affected county or through electronic means.  Notice of the hearing shall be given by the department of local government finance to the city executive and to the first ten (10) taxpayer petitioners on the petition by certified mail sent to the addresses listed on the petition at least five (5) days before the date of the hearing.  After the hearing, the department of local government finance shall promptly issue its decision on the petition.