Indiana Code Title 36. Local Government § 36-6-6-14.5

Sec. 14.5. (a) If the legislative body issues a special order under section 14 of this chapter authorizing the executive to borrow money, not less than ten (10) taxpayers in the township who disagree with the special order may file a petition in the office of the county auditor not more than thirty (30) days after notice of the special order is given.  The petition must state the taxpayers' objections and the reasons why the taxpayers believe the special order to be unnecessary or unwise.

(b) 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) and not more than thirty (30) days after the receipt of the certified documents.

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

(d) Notice of the hearing shall be given by the department of local government finance to the township and to the first ten (10) taxpayer petitioners listed on the petition by letter.  The letter shall be sent to the first ten (10) taxpayer petitioners at the taxpayer's usual place of residence at least five (5) days before the date of the hearing.

(e) A:

may petition for judicial review of the final determination of the department of local government finance under subsection (a).  The petition must be filed in the tax court not more than forty-five (45) days after the date of the department's final determination.