Indiana Code Title 36. Local Government § 36-10-11-17

Sec. 17. (a) Ten (10) or more taxpayers whose tax rate will be affected by the lease may file a petition in the office of the county auditor within thirty (30) days after publication of notice of the execution of the lease.  The petition must set forth their objections and the facts showing:

(b) Upon the filing of a petition, the county auditor shall 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.  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 governmental entity and to the first ten (10) petitioners at least five (5) days before the date of the hearing.  The hearing shall determine the necessity of the lease and whether the lease rental is fair and reasonable.