Indiana Code - Taxation - Title 6, Section 6-1.1-40-8

Description of district; resolution; remonstrance; appeal

Sec. 8. (a) If the commission finds that a territory is a district, it
shall either:
(1) prepare maps and plats that identify the district; or
(2) prepare a simplified description of the boundaries of the
district by describing its location in relation to public ways,
streams, or otherwise.
(b) After the compilation of the materials described in subsection

(a), the commission shall pass a resolution declaring the territory a
district. The resolution must contain a description of the affected
district and be filed with the county assessor.
(c) After approval of a resolution under subsection (b), the
commission shall publish notice of the adoption and substance of the
resolution in accordance with IC 5-3-1. The notice must state that a
description of the affected territory is available and can be inspected
in the county assessor's office. The notice must also name a date
when the commission will receive and hear all remonstrances and
objections from interested persons. After considering the evidence,
the commission shall take final action determining whether the
qualifications for a district have been met and confirming, modifying
and confirming, or rescinding the resolution. This determination is
final except that an appeal may be taken and heard as provided under
subsections (d) and (e).
(d) A person who filed a written remonstrance with the
commission under this section and who is aggrieved by the final
action taken may, within ten (10) days after that final action, initiate
an appeal of that action by filing in the office of the clerk of the
circuit or superior court a copy of the order of the commission and
a remonstrance against that order, together with a bond conditioned
to pay the costs of appeal if the appeal is determined against the
person. The only ground of appeal that the court may hear is whether
the proposed project will meet the qualifications of this chapter. The
burden of proof is on the appellant.
(e) An appeal under this section shall be promptly heard by the
court without a jury. All remonstrances upon which an appeal has
been taken shall be consolidated and heard and determined within
thirty (30) days after the time of the filing of the appeal. The court
shall hear evidence on the appeal, and may confirm the final action
of the commission or sustain the appeal. The judgment of the court
is final and conclusive, unless an appeal is taken as in other civil
actions.

As added by P.L.62-1988, SEC.1.

Last modified: May 28, 2006