Sec. 13. (a) The:
(1) clerk of the court, when an appeal is disposed of; or
(2) committee, if an appeal is not taken;
shall make a certified copy of the assessment as confirmed by the court in an appeal or as made originally if an appeal is not taken. The clerk or committee shall file the certified copy with the auditor of the county in which the proceedings are held.
(b) The auditor shall place the assessments against each tract of land upon the next succeeding tax duplicate. The assessment is a lien from the time of posting the original notices of the assessments and shall be collected as other state and county taxes are collected.
(c) All statutes regulating:
(1) the payment and collection of state and county taxes;
(2) the assessment of penalties and interest; and
(3) the sale of property for delinquent taxes;
apply to the payment and collection of assessments that are placed upon the tax duplicates under this section.
[Pre-1995 Recodification Citation: 13-2-19.5-3(h).]
As added by P.L.1-1995, SEC.20.
Structure Indiana Code
Title 14. Natural and Cultural Resources
Article 27. Levees, Dams, and Drainage
14-27-3-1. Duties of Superintendent of Construction
14-27-3-2. Laborer's and Materialman's Liens
14-27-3-3. Pro Rata Distribution of Excess Money
14-27-3-4. Assessments; Defect in Proceedings Not Defeating Collection
14-27-3-5. Assessments; Petition for Additional Assessments
14-27-3-6. Assessments; Supplemental Petitions
14-27-3-7. Levee Repair and Maintenance; Records; Warrants
14-27-3-8. Apportionment and Assessment of Costs of Repairs
14-27-3-8.5. Appointed Levee Committee Members
14-27-3-9. Notice of Assessments
14-27-3-10. Appeal of Assessment; Bond; Summons; Pleadings
14-27-3-11. Appeal of Assessment; Proceedings
14-27-3-12. Appeal of Assessment; Costs
14-27-3-13. Assessments; Certified Copy; Placement on Tax Duplicate; Applicability of Statutes
14-27-3-14. Preservation and Protection of Levee
14-27-3-15. Additions to or Protection of Levee Upon Petition of Landowners
14-27-3-16. Pumping or Removal of Water Upon Petition of Landowners
14-27-3-17. Applicability of Statutes Regarding Assessments