§ 14-27-8-22 — Collection of assessments

(a) The drainage commissioners shall, before
November 1 of each year, file with the county auditor a certified copy
of the resolution fixing the assessment rate.
(b) The county auditor shall do the following:
(1) Prepare an assessment duplicate assessing each tract of land
with an amount determined by multiplying the last assessment on
the tract of land made and confirmed by the court in the last
proceedings to construct or reconstruct the ditch by the
assessment rate.
(2) Deliver the assessment duplicate to the county treasurer at the
same time the tax duplicates are delivered. However, if the
amount to be collected is not greater than fifty cents ($0.50), the
county auditor may not deliver the assessment duplicate to the
county treasurer to be collected.
(c) The county treasurer shall collect the assessments in the same
ways as taxes are collected, except that the whole amount is due and
payable and collected at the time of the payment of the spring
installment of taxes. All laws concerning the collection of taxes apply
to enforce the collection of assessments.
[Pre-1995 Recodification Citation: 13-2-21-5(d).]

Legislative History

As added by P.L.1-1995, SEC.20.