Ind. Code § 6-1.1-41-6
Not later than noon thirty (30) days after the publication of the notice of adoption required by section 3 of this chapter:
(5) at least one hundred (100) taxpayers in the county, if the fund is authorized by IC 3-11-6 ;
may file a petition with the county auditor stating their objections to an action described in section 2 of this chapter. Upon the filing of the petition, the county auditor shall immediately certify the petition to the department of local government finance.
As added by P.L.17-1995, SEC.6. Amended by P.L.90-2002, SEC.277; P.L.137-2012, SEC.43; P.L.203-2016, SEC.18.