Indiana Code Title 36. Local Government § 36-7-21-7

Sec. 7. (a) Upon the approval by the legislative body of the resolution establishing the special improvement district, the redevelopment commission shall certify the list of assessments apportioned under sections 5 and 6 of this chapter to the county auditor.  The scheduled assessments shall be collected only insofar as the schedule of assessments has been approved by the legislative body.

(b) Within thirty (30) days after the county auditor receives the certification of final scheduled assessments for the completion of the special improvement, the auditor shall deliver a copy of the duplicate to the county treasurer.  Each year the treasurer shall add to the tax statements of a person owning the property affected by an assessment, designating it in a manner distinct from general taxes, the full annual assessment due in the year the statement is sent.

(c) Any owner of the property to be assessed under the ordinance establishing the special improvement district is entitled to judicial review of that ordinance in the circuit or superior court of the county in which the redevelopment commission is located.