§ 36-7-21-7 — Certification of scheduled assessments to county auditor; designation of assessment on property tax statement; judicial review of ordinance establishing district

Indiana § 36-7-21-7

• Jurisdiction: Indiana
• Title 36: LOCAL GOVERNMENT
• Art. 7: PLANNING AND DEVELOPMENT
• Ch. 21: Special Improvement Districts for Redevelopment of

Text

(a) Upon the approval by the legislative body
of the resolution establishing the special improvement district, the
redevelopment commission shall certify the list of assessments
apportioned under sections 5 and 6 of this chapter to the county
auditor. The scheduled assessments shall be collected only insofar as
the schedule of assessments has been approved by the legislative body.
(b) Within thirty (30) days after the county auditor receives the
certification of final scheduled assessments for the completion of the
special improvement, the auditor shall deliver a copy of the duplicate
to the county treasurer. Each year the treasurer shall add to the tax
statements of a person owning the property affected by an assessment,
designating it in a manner distinct from general taxes, the full annual
assessment due in the year the statement is sent.
(c) Any owner of the property to be assessed under the ordinance
establishing the special improvement district is entitled to judicial
review of that ordinance in the circuit or superior court of the county
in which the redevelopment commission is located.

Legislative History

As added by P.L.380-1987(ss), SEC.20.