Department of local government finance action on proposal;

# (1)

the county auditor, if the proposal is from the county; or

# (2)

the fiscal officer of the political subdivision if the proposal is from a political subdivision other than a county;
against which a petition under section 6 of this chapter is filed.

(b) The department of local government finance may not disapprove a proposal under this section unless the department finds that the political subdivision did not comply with the procedural requirements under:

(1) this chapter;

(2) IC 5-3-1; or

# (3)

the applicable statute listed in section 1 of this chapter under which the political subdivision proposes to establish or reestablish the fund.
If the department of local government finance certifies approval under this section, it shall certify the proposal under section 4 of this chapter.

(c) A:

(1) taxpayer who signed a petition filed under section 6 of this chapter; or

(2) political subdivision against which a petition under section 6 of this chapter is filed;
may petition for judicial review of the final determination of the department of local government finance under subsection (a). The petition must be filed in the tax court not more than forty-five (45) days after the department certifies its action under subsection (a).
As added by P.L.17-1995, SEC.6. Amended by P.L.90-2002, SEC.280; P.L.256-2003,
SEC.30; P.L.137-2012, SEC.44; P.L.38-2021, SEC.43.