Sec. 4. (a) An annexing corporation may file a petition of appeal with the department of local government finance for emergency financial relief.
(b) The annexing corporation shall serve the petition on the following:
(1) The department.
(2) The township.
(3) The township school.
(4) Any other annexing corporation that annexed the township school on the same date.
(c) All annexing corporations are parties to the petition.