Indiana Code Title 6. Taxation § 6-1.1-20.3-9.9

Sec. 9.9. (a) A petition may be filed with the board to appeal a decision by the emergency manager.

(b) Two hundred fifty (250) or more individuals residing within the distressed political subdivision who are of the opinion that the decision by the emergency manager is not fair or reasonable may file a petition in the office of the county auditor within thirty (30) days after the decision is made.  The petition must set forth the petitioners' names, addresses, and objections to the decision and the facts showing that the decision is not fair and reasonable.

(c) Upon the filing of a petition under subsection (a), the county auditor shall immediately certify a copy of the petition, together with any other data necessary to present the questions involved, to the board.

(d) The board shall schedule a public meeting as soon as practicable to consider the petition.