§ 36-10-4-33 — The local assessment duplicate; collection by county treasurer; payment date; foreclosure; installment payments; law governing; assessment bonds; expense of notices

Indiana § 36-10-4-33

• Jurisdiction: Indiana
• Title 36: LOCAL GOVERNMENT
• Art. 10: RECREATION, CULTURE, AND COMMUNITY
• Ch. 4: Parks Department in Certain Cities

Text

(a) Upon completion of the assessment roll
by the board, the board shall immediately prepare a duplicate of the
assessment roll of benefits, to be known as "The Local Assessment
Duplicate", and deliver it, duly certified, to the county treasurer. The
amounts of benefits assessed are then liens superior to all other liens,
except taxes, against the respective lots or parcels of land upon which
they are assessed. The duties of the treasurer are the same as are
prescribed by law for the collection of assessments for street
improvements.
(b) The assessments of benefits are due and payable to the treasurer
from the time of the delivery of the assessment duplicate to the
treasurer. If the assessments are not paid within sixty (60) days after
delivery, the board, through its attorney, shall proceed to foreclose the
liens in a court of competent jurisdiction as mortgages are foreclosed,
with similar rights of redemption and the right to sell the property to
pay the assessments. The board may recover costs, reasonable
attorney's fees, and interest from the expiration of the sixty (60) day
period at the rate of six percent (6%) per year. If the person against
whom the assessment is made is a resident of the city, demand shall be
made by delivery to the person personally or mailing to the person's last
and usual place of residence a notice of the assessment and demand for
payment.
(c) A person assessed for special and local benefits may, within
thirty (30) days after confirmation of the assessments, decide to pay the
assessment in installments in the same manner as provided for the
payment of assessments for the improvement or paving of streets in the
city.
(d) Statutes concerning the payment of street improvement
assessments by installments, the issuance of bonds and coupons to
anticipate assessments, and the rights of bondholders and landholders
apply to assessments made under this chapter when consistent with this
chapter. If assessment bonds are issued, they shall promptly be sold by
the board in the same manner as park district bonds are authorized to
be sold under section 35 of this chapter. Assessment bonds are exempt
from taxation for all purposes. The expense of all notices with respect
to assessments and delinquencies shall be paid by the board and all
interest on delinquencies shall be deposited into the general fund of the
board.
[Pre-Local Government Recodification Citation:
19-7-30-28.]
As added by Acts 1981, P.L.309, SEC.111. Amended by
P.L.127-2017, SEC.384.