Sec. 7. (a) Upon receipt of notice from the trustee that the township has become a distressed township, the county fiscal body shall do the following:
(1) Determine whether the township is a distressed township.
(2) If the township is determined to be a distressed township, certify to the governor that the township is a distressed township.
(b) If:
(1) the trustee fails to notify the county fiscal body when the township becomes a distressed township; or
(2) the county fiscal body fails to certify to the governor that the township is a distressed township;
any taxpayer of the township may notify the department, which shall make the determination required by subsection (a)(1) and, if appropriate, make the certification to the governor required by subsection (a)(2).