Indiana Code
Chapter 27. Drainage Law
36-9-27-86. Collection of Assessments; Public Entities Not Exempt From Assessments; County Treasurer Notice to State

Sec. 86. (a) Not later than thirty (30) days after the county auditor receives the certification of final costs for the construction or reconstruction of a drain, the auditor shall deliver a copy of the ditch duplicate to the county treasurer. The treasurer shall either:
(1) not later than fifteen (15) days after receipt of the copy of the ditch duplicate, mail to each person owning lands assessed for the construction or reconstruction a statement showing:
(A) the total amount of the assessment; and
(B) the installment currently due; or
(2) add a statement showing:
(A) the total amount of the assessment; and
(B) the installment currently due;
to the first property tax statement mailed by the county treasurer after receipt of the copy of the ditch duplicate to each person owning lands assessed for the construction or reconstruction.
The county treasurer shall designate a statement described in subdivision (2) in a manner distinct from general taxes. A statement described in subdivision (1) or (2) must state that the owner may pay the assessment in full within one (1) year or may pay only the installment due within the current year, with deferred payments in annual installments with interest at ten percent (10%) per year (except as otherwise provided in section 85(c) of this chapter).
(b) Each year, the county treasurer shall add to the tax statements of a person owning the land affected by an assessment, designating it in a manner distinct from general taxes, the full annual assessment for periodic maintenance and all construction and reconstruction assessments due in the year the statement is sent.
(c) For purposes of the collection of any assessment, the assessments are considered taxes within the meaning of IC 6-1.1, and they shall be collected in accordance with the property tax collection provisions of IC 6-1.1, except for the following:
(1) An assessment is not the personal obligation of the owner of the land affected by the assessment, and only the land actually affected by an assessment shall be sold for delinquency.
(2) An annual assessment for periodic maintenance that is not more than twenty-five dollars ($25) shall be paid at the first time after the assessment when general property taxes are payable.
(3) An assessment of less than five dollars ($5) is increased to five dollars ($5). The difference between the actual assessment and the five dollar ($5) amount that appears on the statement is a low assessment processing charge. The low assessment processing charge is considered a part of the assessment.
(4) The exemptions under IC 6-1.1-10-2, IC 6-1.1-10-4, and IC 6-1.1-10-5 do not apply to assessments imposed under this chapter.
(d) Not later than June 1 of each year, the county treasurer shall, in the manner specified by the state land office, send to the state land office a list of all properties:
(1) for which one (1) or more assessment payments under this section are delinquent; and
(2) that are owned by:
(A) the state; or
(B) a state agency.
[Pre-Local Government Recodification Citation: 19-4-7-11.]
As added by Acts 1981, P.L.309, SEC.101. Amended by Acts 1981, P.L.317, SEC.31; P.L.352-1985, SEC.1; P.L.230-1991, SEC.1; P.L.37-1992, SEC.9; P.L.52-2006, SEC.2 and P.L.175-2006, SEC.26.

Structure Indiana Code

Indiana Code

Title 36. Local Government

Article 9. Transportation and Public Works

Chapter 27. Drainage Law

36-9-27-1. Application of Chapter

36-9-27-2. Definitions

36-9-27-2.5. "Dam" Defined; Certain Sections Not Applicable; Designation as Regulated Drain; Jurisdiction

36-9-27-3. Authority to Exercise Rights and Powers of Political Subdivisions and State

36-9-27-4. Establishment

36-9-27-5. Composition

36-9-27-6. Special Members; Appointment; Powers and Duties; Compensation

36-9-27-7. Officers; Meetings; Quorum; Approval of Actions

36-9-27-8. Power to Sue

36-9-27-9. Employment of Attorney

36-9-27-10. Compensation of Members and Employees

36-9-27-11. Payment of Expenses

36-9-27-12. Conflicts of Interest

36-9-27-13. Certain Counties; County Drainage Advisory Committees Established; Powers and Duties

36-9-27-14. Proceedings Affecting More Than One County; Joint Boards

36-9-27-15. Jurisdiction Over Regulated Drains

36-9-27-16. Private and Mutual Drains Exempt From Chapter

36-9-27-17. Private and Mutual Drains; Connection With Regulated Drains; Procedure

36-9-27-18. Private and Mutual Drains; Conversion to Regulated Drain; Procedure Upon Request by All Owners

36-9-27-19. Mutual Drains; Conversion to Regulated Drain; Procedure Upon Request by Single Owner

36-9-27-20. Drains Located in Municipalities or Sanitary Districts; Relinquishment of Jurisdiction by Board

36-9-27-20.5. Drain Maintenance Fund; Transfer of Jurisdiction Over Drain to Municipality or Sanitary District

36-9-27-20.6. Right of Entry and Right-of-Way Powers

36-9-27-21. Certain Municipal Drains Exempt From Chapter; Assessment of Lands Benefited by Regulated Drains

36-9-27-22. Construction, Reconstruction, or Maintenance of Municipal Drains Flowing Into Regulated Drains; Procedure

36-9-27-23. Requests to Connect Private Drains With Regulated Drains; Water Pollution Control; Procedure

36-9-27-24. Drains Located in Conservancy Districts; Jurisdiction

36-9-27-25. Drains Included in Flood Control Projects; Exemption From Chapter

36-9-27-26. Drains Under Jurisdiction of Certain Drainage Maintenance and Repair Districts and Associations; Exemption From Chapter

36-9-27-26.5. Change of Drain and Drainage Maintenance Jurisdiction; Transfer of Funds and Administration

36-9-27-27. Dissolution of Certain Drainage Maintenance and Repair Districts; Procedure

36-9-27-28. Drains Maintained by Certain Associations; Assumption of Jurisdiction by Board; Procedure

36-9-27-29. County Surveyors; Powers and Duties

36-9-27-30. Qualified Deputies; Appointment; Duties; Compensation

36-9-27-31. Counties Without Elected Surveyors; Employment of Engineers or Surveyors by Board

36-9-27-32. Contract Deputies; Appointment; Powers and Duties; Compensation

36-9-27-33. Right of Entry Over Private Land; Extension of Spoil Banks Beyond Right-of-Way

36-9-27-34. Classification of Drains by County Surveyor

36-9-27-35. Submission of Classifications and Order of Work Priority of Drains to Board; Notice and Hearing on Classification and Reclassification Requests

36-9-27-36. Long Range Plan for Reconstruction, Maintenance, and Vacation of Drains; Requests for Advancement

36-9-27-37. Vacation of Drains; Procedure; Appeals

36-9-27-38. Periodic Maintenance of Drains; County Surveyor's Report

36-9-27-39. Periodic Maintenance of Drains; Schedule of Assessments

36-9-27-40. Periodic Maintenance of Drains; Notice and Hearing on County Surveyor's Report and Schedule of Assessments; Objections; Publication of Notice of Final Order

36-9-27-41. Periodic Maintenance of Drains; Combination of Drains for Assessment Purposes; Procedure

36-9-27-42. Increases and Decreases in Assessments for Periodic Maintenance of Drains; Procedure

36-9-27-43. Omission of Annual Assessment

36-9-27-44. Establishment of Maintenance Funds for Drains

36-9-27-45. Maintenance Funds for Drains; Use of Funds

36-9-27-45.5. Excess Drainage Maintenance Fund Balance; Transfer of Funds

36-9-27-46. Obstruction of Drains; Repair Procedure

36-9-27-47. Persons Entering Land Under Contract, Easement, or Statute; Damage to Drains; Repair Procedure

36-9-27-48. Construction or Reconstruction of Drains; Relocation of Public Utility Equipment; Procedure

36-9-27-49. Reconstruction of Drains; County Surveyor's Report

36-9-27-50. Reconstruction of Drains; Preparation of Schedule of Assessments and Damages

36-9-27-51. Reconstruction of Drains Necessitated by Changes in Land Use; Assessments

36-9-27-52. Reconstruction of Drains; Notice and Hearing on County Surveyor's Report and Schedules; Objections; Final Order

36-9-27-52.5. Authorization for Reconstruction of Regulated Drain

36-9-27-53. Reconstruction Proceedings; Combination of Drains; Procedure

36-9-27-53.5. Review of Proposed Reconstruction or Maintenance Project; Potential Onsite Field Review

36-9-27-54. Establishing New Regulated Drains; Petitions

36-9-27-55. Establishing New Regulated Drains; Inspection and Preliminary Report by County Surveyor

36-9-27-56. Establishing New Regulated Drains; Negative Findings by Surveyor; Procedure

36-9-27-57. Establishing New Regulated Drains; Affirmative Findings by Surveyor; Additional Lands Affected; Procedure

36-9-27-58. Establishing New Regulated Drains; Notice of Hearing on Petition

36-9-27-59. Construction of Drains; Remonstrances and Objections to Petition

36-9-27-60. Establishing New Regulated Drains; Hearing on Petition; Consideration of Remonstrances and Objections

36-9-27-61. Establishing New Regulated Drains; Referral of Final Report to County Surveyor; County Surveyor's Duties

36-9-27-62. Establishing New Regulated Drains; Preparation of Schedule of Assessments; Determination of Damages

36-9-27-63. Establishing New Regulated Drains; Notice and Hearing on Surveyor's Report and Schedules of Assessments and Damages

36-9-27-64. Construction of Drains Depriving Property Owners of Ingress and Egress; Damage Awards

36-9-27-65. Establishing New Regulated Drains; Written Objections to Surveyor's Report and Schedules; Findings and Final Order by Board

36-9-27-66. Construction of Connecting Drain Through Lands Owned by Others; Procedure

36-9-27-67. Urban Drains; Designation

36-9-27-68. Urban Drains; Duties of County Surveyor

36-9-27-69. Urban Drains; Preparation of Schedule of Assessments and Determination of Damages; Notice and Hearing

36-9-27-69.5. Drainage Plans and Specifications

36-9-27-70. Drains Within 300 Feet of Levees; Approval of Plans by Department of Natural Resources

36-9-27-71. Drains Crossing Public Highways and Railroad Rights-of-Way

36-9-27-72. Private Crossings, Control Dams, or Other Permanent Structures; Removal, Replacement, and Maintenance

36-9-27-73. General Drain Improvement Fund; Establishment; Composition; Appropriations; Disposition of Surplus Money

36-9-27-74. Certain Counties; Tax Levy; Appropriations

36-9-27-75. Acceptance of Grants or Gifts

36-9-27-76. Cooperation With State or Federal Agencies

36-9-27-77. Contracts; Restrictions

36-9-27-78. Contracts; Bidding; Required Provisions; Surety Bonds

36-9-27-79. Repealed

36-9-27-79.1. Contracts Estimated to Be Not More Than $150,000; Procedure

36-9-27-80. Subcontracts

36-9-27-80.5. Construction Contract Changes in Specification; Change Orders

36-9-27-81. Partial or Progress Payments to Contractors

36-9-27-82. Final Payment Upon Completion of Contract; Approval of Work by County Surveyor

36-9-27-83. Subcontractors, Laborers, or Other Persons; Claims

36-9-27-84. Contracts; Apportionment of Costs to Lands Benefited

36-9-27-85. Certification of Assessments to County Auditor; Disposition of Unexpended Funds

36-9-27-86. Collection of Assessments; Public Entities Not Exempt From Assessments; County Treasurer Notice to State

36-9-27-87. Persons or Associations Owning Multiple Properties; Single Assessment Bill

36-9-27-88. Assessments; Due Date; Installment Payments

36-9-27-89. Ditch Assessment Liens; Attachment; Termination

36-9-27-90. Delinquent Assessments on Lands Owned by Municipal Corporations

36-9-27-91. Assessments; Deficiencies Resulting From Increases in Damages or Decreases in Assessments

36-9-27-92. Transfers of Property; Requests for Reassessment; Notice and Hearing; Findings and Final Order

36-9-27-93. Periodic Maintenance Assessments; Property Transfers; Reassessments; Procedure

36-9-27-94. Bonds; Authorization; Procedure; Terms

36-9-27-94.1. Repealed

36-9-27-95. Fees for the Sale of Bonds

36-9-27-96. Bonds; Limited Obligation; Collection of Delinquencies

36-9-27-97. Bond Redemption Fund; Establishment; Composition

36-9-27-97.5. Construction Loans; Terms; Deposit of Proceeds; Interest on Loan

36-9-27-98. Payment of Assessments by Municipality or County

36-9-27-99. Cumulative Drainage Fund; Establishment

36-9-27-100. Cumulative Drainage Fund; Tax Levy

36-9-27-101. Repealed

36-9-27-102. Name of Fund

36-9-27-103. Construction, Reconstruction, or Maintenance Projects for Regulated Drains; Hearings Required

36-9-27-104. Interstate Drains; Authorization; Joint Meetings of State Officials

36-9-27-105. Interstate Drains; Cooperation of Surveyors and Engineers

36-9-27-106. Judicial Review; Petition

36-9-27-107. Judicial Review; Procedure

36-9-27-108. Judicial Review; Stay of Proceedings Ordered by Board

36-9-27-109. Judicial Review; Evidence; Filing Requirements

36-9-27-110. Notice and Service; Requirements

36-9-27-111. Time for Filing Documents; Extensions

36-9-27-112. Determination of Benefits and Damages by Board; Factors Considered

36-9-27-113. Investment of Funds; Consolidation; Credit of Interest Earned

36-9-27-114. Drainage Board Fees in Certain Counties for Certain Storm Water Activities