Indiana Code Title 36. Local Government § 36-7-31.3-9.7

Sec. 9.7. (a)  Except as otherwise provided in this chapter, after a tax area is initially established, a tax area may not be changed and the terms governing the tax area may not be revised.

(b) Before May 15, 2005, a tax area established before January 1, 2005, may be changed or the terms governing the tax area revised in the same manner as the establishment of the initial tax area.

(c) This subsection applies only to a tax area located in Allen County.  After April 30, 2014, and before January 1, 2015, a tax area located in Allen County may be changed or the terms governing the tax area revised in the same manner as the establishment of the initial tax area.