§ 32-24-2-12 — Assessment of benefits; local assessment roll

(a) Upon completion of the assessment list
by the works board, the list shall be delivered to the fiscal officer of the
municipality. From the time the respective amounts of benefits are
assessed, or if a lot or parcel has sustained both benefits and damages
because of an improvement as stated in the assessment list, then the
excess of benefits assessed over damages awarded constitutes a lien
superior to all other liens except taxes against the respective lot or
parcel.
(b) The fiscal officer of the municipality shall immediately prepare
a list of the excess of benefits, to be known as the local assessment list.
If the municipality is a second class city and the county treasurer
collects money due the city, the local assessment list shall be delivered
to the county treasurer.
(c) The duties of the fiscal officer of the municipality and county
treasurer are the same as prescribed with regard to assessments for
street improvement. The provisions of the statute relating to:
(1) the payment of street improvement assessments by
installments on the signing of waivers and issuance of bonds and
coupons in anticipation;
(2) the duties of the fiscal officer and the county treasurer in
relation to them; and
(3) the enforcement of payment of assessments in proceedings for
the improvement of streets by the works board;
applies to these assessments.
[Pre-2002 Recodification Citation: 32-11-1.5-9.]

Legislative History

As added by P.L.2-2002, SEC.9.