Indiana Code Title 6. Taxation § 6-1.1-40-8

Sec. 8. (a) If the commission finds that a territory is a district, it shall either:

(b) After the compilation of the materials described in subsection (a), the commission shall pass a resolution declaring the territory a district.  The resolution must contain a description of the affected district and be filed with the county assessor.

(c) After approval of a resolution under subsection (b), the commission shall publish notice of the adoption and substance of the resolution in accordance with IC 5-3-1.  The notice must state that a description of the affected territory is available and can be inspected in the county assessor's office.  The notice must also name a date when the commission will receive and hear all remonstrances and objections from interested persons.  After considering the evidence, the commission shall take final action determining whether the qualifications for a district have been met and confirming, modifying and confirming, or rescinding the resolution.  This determination is final except that an appeal may be taken and heard as provided under subsections (d) and (e).

(d) A person who filed a written remonstrance with the commission under this section and who is aggrieved by the final action taken may, within ten (10) days after that final action, initiate an appeal of that action by filing in the office of the clerk of the circuit or superior court a copy of the order of the commission and a remonstrance against that order, together with a bond conditioned to pay the costs of appeal if the appeal is determined against the person.  The only ground of appeal that the court may hear is whether the proposed project will meet the qualifications of this chapter.  The burden of proof is on the appellant.

(e) An appeal under this section shall be promptly heard by the court without a jury.  All remonstrances upon which an appeal has been taken shall be consolidated and heard and determined within thirty (30) days after the time of the filing of the appeal.  The court shall hear evidence on the appeal, and may confirm the final action of the commission or sustain the appeal.  The judgment of the court is final and conclusive, unless an appeal is taken as in other civil actions.