11 USC 921 - Petition and proceedings relating to petition

(a) Notwithstanding sections 109 (d) and 301 of this title, a case under this chapter concerning an unincorporated tax or special assessment district that does not have such districts own officials is commenced by the filing under section 301 of this title of a petition under this chapter by such districts governing authority or the board or body having authority to levy taxes or assessments to meet the obligations of such district.
(b) The chief judge of the court of appeals for the circuit embracing the district in which the case is commenced shall designate the bankruptcy judge to conduct the case.
(c) After any objection to the petition, the court, after notice and a hearing, may dismiss the petition if the debtor did not file the petition in good faith or if the petition does not meet the requirements of this title.
(d) If the petition is not dismissed under subsection (c) of this section, the court shall order relief under this chapter notwithstanding section 301 (b).
(e) The court may not, on account of an appeal from an order for relief, delay any proceeding under this chapter in the case in which the appeal is being taken; nor shall any court order a stay of such proceeding pending such appeal. The reversal on appeal of a finding of jurisdiction does not affect the validity of any debt incurred that is authorized by the court under section 364 (c) or 364 (d) of this title.