Indiana Code
Chapter 9. Powers of Certain Drainage Corporations
14-27-9-3. Filing of Assessments and Placement on Tax Duplicate

Sec. 3. (a) The board of directors of the corporation shall file a statement of the repair assessments with the county auditor. The assessments are a lien upon filing.
(b) The county auditor shall do the following:
(1) Draw a warrant for the total amount of the repair assessments payable to the treasurer of the corporation.
(2) Place the repair assessments on the tax duplicate of each affected landowner.
[Pre-1995 Recodification Citation: 13-2-30-2.]
As added by P.L.1-1995, SEC.20.