Indiana Code § 6-1.1-41-6

Objections to establishment of fund or increase in tax rate related to fund
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Sec. 6. Not later than noon thirty (30) days after the publication of the notice of adoption required by section 3 of this chapter at least twenty-five (25) taxpayers in the political subdivision 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.

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