This text of Indiana § 14-30.5-5-3 (Special assessment collection procedures) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
(a)In each calendar year in which an annual
special assessment will be imposed under section 1(b), 1(c), 1(d)(2), or
1(d)(3) of this chapter, the county auditor shall do the following with
respect to the property tax statement of the owner of a taxable parcel
that is subject to the special assessment:
(1)Add the amount of the special assessment.
(2)Designate the special assessment in a manner distinct from
general taxes.
(3)Indicate that the full annual assessment is due in the year in
which the statement is sent to the owner of the taxable parcel.
(b)A special assessment imposed under section 1(b), 1(c), 1(d)(2),
or 1(d)(3) of this chapter shall be collected in the same manner as other
special assessments are collected under IC 6-1.1. However, a
delinquent special assessment is not s
Free access — add to your briefcase to read the full text and ask questions with AI
(a) In each calendar year in which an annual
special assessment will be imposed under section 1(b), 1(c), 1(d)(2), or
1(d)(3) of this chapter, the county auditor shall do the following with
respect to the property tax statement of the owner of a taxable parcel
that is subject to the special assessment:
(1) Add the amount of the special assessment.
(2) Designate the special assessment in a manner distinct from
general taxes.
(3) Indicate that the full annual assessment is due in the year in
which the statement is sent to the owner of the taxable parcel.
(b) A special assessment imposed under section 1(b), 1(c), 1(d)(2),
or 1(d)(3) of this chapter shall be collected in the same manner as other
special assessments are collected under IC 6-1.1. However, a
delinquent special assessment is not subject to enforcement under IC 6-1.1-24 and IC 6-1.1-25. The following apply to the enforcement of a
special assessment:
(1) The assessment is not the personal obligation of the owner of
the taxable parcel affected by the assessment.
(2) A special assessment constitutes a lien against the taxable
parcel.
(3) The lien described in subdivision (2) is superior to all other
liens except tax liens and first lien mortgages.
(c) At the time of each annual tax settlement, the county auditor
shall certify the amount of the special assessments collected.
(d) The county auditor shall do the following:
(1) In the case of special assessments imposed under section 1(b)
or 1(c) of this chapter, the county auditor shall pay the total
amount of the special assessments collected under this section to
the watershed development commission for deposit under section
6 of this chapter.
(2) In the case of a county in which the fiscal body adopts a
resolution to impose special assessments under section 1(d)(2) of
this chapter, the county auditor shall do the following:
(A) Retain from the special assessments collected under this
section for the county's use under section 5 of this chapter an
amount equal to ten percent (10%) of the amount that would
otherwise be due under section 1(b) of this chapter in the
annual special assessment against taxable parcels of real
property in the county that are located within any part of the
watershed development commission's designated watershed.
(B) Pay the remainder of the special assessments collected
under this section to the watershed development commission
for deposit under section 6 of this chapter.
(3) In the case of a county in which the fiscal body adopts a
resolution to impose special assessments under section 1(d)(3) of
this chapter, the county auditor shall do the following:
(A) Retain from the special assessments collected under this
section the following amounts for the county's use under section
5 of this chapter:
(i) The total amount of the special assessments imposed
under section 1(d)(3) of this chapter that exceeds the amount
that would otherwise be due in the annual special assessment
against taxable parcels of real property in the county under
section 1(b) or 1(c) of this chapter.
(ii) An amount equal to ten percent (10%) of the amount that
would otherwise be due in the annual special assessment
against taxable parcels of real property in the county under
section 1(b) or 1(c) of this chapter.
(B) Pay the remainder of the special assessments collected
under this section to the watershed development commission
for deposit under section 6 of this chapter.
(e) The county auditor shall make the payments to the watershed
development commission required by subsection (d) on the dates of the
June and December settlement and apportionment of property taxes
collected under IC 6-1.1.