Indiana Code Title 6. Taxation § 6-1.1-14-8

Sec. 8. (a) If a petition for review of an equalization order is filed with a county auditor under section 7 of this chapter, the county auditor shall immediately mail a certified copy of the petition and any information relevant to the petition to the department of local government finance.  Within a reasonable period of time, the department of local government finance shall fix a date for a hearing on the petition.  The hearing shall be held in the county to which the equalization order has been directed.  At least three (3) days before the date fixed for the hearing, the department of local government finance shall give notice of the hearing by mail to the township assessor (if any) and the county assessor whose assessment is affected by the order and to the first ten (10) taxpayers whose names appear on the petition for review at the addresses listed by those taxpayers on the petition.  In addition, the department of local government finance shall give the notice, if any, required under section 9(a) of this chapter.

(b) After the hearing required by subsection (a), the department of local government finance may affirm, modify, or set aside its equalization order.  The department shall certify its action with respect to the order to the county auditor.  The county auditor shall immediately make any changes in the assessed values required by the action of the department of local government finance.

(c) A person whose name appears on the petition for review may petition for judicial review of the final determination of the department of local government finance under subsection (b).  The petition must be filed in the tax court not more than forty-five (45) days after the department certifies its action under subsection (b).