Indiana Code Title 8. Utilities and Transportation § 8-17-1-19

Sec. 19. Any taxpayer may file an objection to the work by filing a sworn statement with the auditor that the road has not been completed according to the plans, plats, profiles, specifications, and contract, stating which item has not been completed.  After the objection is filed, then the county executive shall set a hearing on the issue where it may hear other proof, may cause witnesses to be subpoenaed, and hear sworn evidence in the same manner as other issues are heard before the executive.  The executive shall determine whether the work has been done according to the plans, plats, profiles, specifications, and contract.  Any party aggrieved by the decision may appeal to the circuit court, superior court, or probate court of the county within ten (10) days of the date of the decision, by filing a bond approved by the auditor of the county, for the payment of all costs in the cause that may be adjudged in the circuit court, superior court, or probate court against the person taking the appeal.  The proceedings shall be tried de novo in the circuit court, superior court, or probate court.