Sec. 10. A conservancy district may require a statement processing charge on a special benefits tax statement. A special benefits tax liability assessed under this chapter of less than ten dollars ($10) on a parcel may be increased to not more than ten dollars ($10). The difference between the actual liability and the amount that appears on the statement is a statement processing charge. The statement processing charge is considered a part of the tax liability.
As added by P.L.6-1997, SEC.243.
Structure Indiana Code
Title 14. Natural and Cultural Resources
Article 33. Conservancy Districts
Chapter 9. Budget and Tax Levy Procedures
14-33-9-2. Operation and Maintenance Expenses
14-33-9-3. Deductions From Operation and Maintenance Expenses
14-33-9-4. Hearing on Budget in Certain Counties
14-33-9-5. Treatment of Tax Levy
14-33-9-6. Application of Chapter
14-33-9-7. Special Benefits Tax
14-33-9-8. District's Property and Income Exempt
14-33-9-9. District Not Considered Municipal Corporation
14-33-9-10. Special Benefits Tax; Statement Processing Charge
14-33-9-11. Reservoir Conservancy District Maximum Annual Special Benefits Tax Levy