Indiana Code Title 6. Taxation § 6-3.6-11-7.5

Sec. 7.5. (a) An action challenging any action taken under section 5.5, 5.7, 6, or 7 of this chapter to withhold or transfer revenue to the secretary-treasurer of the northwest Indiana regional developmental authority (IC 36-7.5) from a county's certified distribution must be brought within ten (10) days after the date on which the county auditor notifies the secretary-treasurer of the northwest Indiana regional development authority (IC 36-7.5) of the amount of certified tax revenue that will be distributed under IC 6-3.6-9-5(d).

(b) A court shall require a plaintiff to provide a bond with surety in an amount equal to the total amounts of tax revenue estimated to be withheld or transferred by the state comptroller from the date of the filing until December 31, 2049.

(c) The burden of proof in an action under this section is on the plaintiff.

(d) If the defendant prevails in an action under this section, the court shall award attorney's fees to the defendant.