Sec. 7. (a) After a hearing upon the petition under section 6 of this chapter, the department of local government finance shall certify the department’s approval, disapproval, or modification of the plan to the library board and the auditor of the county.

     (b) A:

(1) taxpayer who signed a petition filed under section 5 of this chapter; or

(2) library district against which a petition under section 5 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 the department’s action under subsection (a).

[Pre-2005 Elementary and Secondary Education Recodification Citation: 20-14-13-9.]

As added by P.L.1-2005, SEC.49.