Sec. 7. The special benefits tax levied by a district is a primary lien on real property in the district equal to other taxes imposed on real property. The same provisions of other taxes regarding collections, penalties, and sale of property for delinquencies apply to this tax.
[Pre-1995 Recodification Citation: 13-3-3-94.]
As added by P.L.1-1995, SEC.26.
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