Ind. Code § 6-1.1-10-11

Sec. 11. A determination concerning an exemption claim under section 10 of this chapter may be appealed by the property owner to the circuit court, superior court, or probate court of the county in which the property is located. The court shall try the appeal without a jury. Either the property owner or the township or county assessor may appeal the court's decision in the same manner that other civil cases may be appealed.