Sec. 7. (a) Upon receiving a petition under section 6 of this chapter, the county auditor shall immediately certify a copy of the petition, together with other data necessary to present the questions involved, to the department of local government finance. Upon receipt of the certified petition and other data, the department of local government finance shall fix a time for a hearing on the matter. (b) The hearing shall be held not less than five (5) and not more than thirty (30) days after the department's receipt of the certified petition, and may be held in the county where the petition arose or through electronic means. (c) The department of local government finance shall give notice of the hearing by letter to the political subdivision and to the first ten (10) taxpayer petitioners listed on the petition. A copy of the letter shall be sent to each of the first ten (10) taxpayer petitioners at the taxpayer's usual place of residence at least five (5) days before the date of the hearing. In addition, public notice shall be published at least five (5) days before the date of the hearing under IC 5-3-1 . (d) After the hearing under subsection (c), the department of local government shall issue a final determination concerning the petition.
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