Indiana Code Title 36. Local Government § 36-12-12-5

Sec. 5. (a) If the library board passes a resolution under section 3 of this chapter and the appropriate fiscal body or bodies approve the plan, the library board shall publish notice of adoption in accordance with IC 5-3-1-2(i).

(b) Ten (10) or more taxpayers who will be affected by the adopted plan may file a petition with the county auditor of a county in which the library district is located not later than ten (10) days after the publication of the notice of adoption required by subsection (a), setting forth the taxpayers' objections to the proposed plan.  The county auditor shall immediately certify the petition to the department of local government finance.