Ind. Code § 36-8-11-22
(b) Notwithstanding subsection (a), if a fire protection district has a total net assessed value (as determined by the county auditor) of more than one billion dollars ($1,000,000,000) on the date that the annexation ordinance is adopted:
(2) the fire protection district shall continue to provide fire protection services to the annexed area.
Nothing in this section requires a municipality to provide fire protection services to an annexed area described in this subsection.
As added by P.L.341-1987, SEC.4. Amended by P.L.236-2019, SEC.2.