Indiana Code Title 6. Taxation § 6-1.1-20.3-10

Sec. 10. A distressed political subdivision may petition the tax court for judicial review of a determination of the board under section 6.5 or 6.7 of this chapter.  A school corporation may also petition the tax court for judicial review of a determination of the board under section 8.4 of this chapter.  The action must be taken to the tax court under IC 6-1.1-15 in the same manner that an action is taken to appeal a final determination of the Indiana board of tax review.  The petition must be filed in the tax court not more than forty-five (45) days after the board enters its final determination.