Indiana Code Title 36. Local Government § 36-8-11-22

Sec. 22. (a) Any area that is part of a fire protection district and is annexed by a municipality that is not a part of the district ceases to be a part of the fire protection district when the municipality begins to provide fire protection services to the area.

(b) Notwithstanding subsection (a), if a fire protection district has a total net assessed value (as determined by the county auditor) of more than one billion dollars ($1,000,000,000) on the date that the annexation ordinance is adopted:

Nothing in this section requires a municipality to provide fire protection services to an annexed area described in this subsection.