Indiana Code Title 36. Local Government § 36-9-2-2

Sec. 2. (a) A unit may establish, aid, maintain, and operate transportation systems.

(b) This subsection applies to an eligible county (as defined by IC 8-25-1-4) that establishes a public transportation system through a public transportation project authorized and funded under IC 8-25.  The unit must establish fares and charges that cover at least twenty-five percent (25%) of the operating expenses of the public transportation system.  For purposes of this subsection, operating expenses include only those expenses incurred in the operation of fixed route services that are established or expanded as a result of a public transportation project authorized and funded under IC 8-25.  The unit annually shall report on the unit's compliance with this subsection not later than sixty (60) days after the close of the unit's fiscal year.  The report must include information on any fare increases necessary to achieve compliance.  The unit shall submit the report to the department of local government finance and make the report available electronically through the Indiana transparency Internet web site established under IC 5-14-3.8.

(c) If a unit fails to prepare and disclose the annual report in the manner required by subsection (b), any person subject to a tax described in IC 8-25 may initiate a cause of action in the circuit court, superior court, or probate court of the eligible county to compel the appropriate officials of the unit to prepare and disclose the annual report not later than thirty (30) days after a court order mandating the unit to comply with subsection (b) is issued by the court.