Sec. 9. The state board of accounts:
(1) shall adopt rules under IC 4-22-2, applicable to all political subdivisions, to carry out this chapter; and
(2) may adopt a variation of the requirements set forth in this chapter, applicable to all political subdivisions, to provide for an adjudication in the case of unique individual circumstances under which the procedures set forth in this chapter would impose an unusual hardship on a legal resident of Indiana.