§ 36-9-27-85 — Certification of assessments to county auditor; disposition of unexpended funds

(a) The board shall certify the list of
assessments apportioned under section 84 of this chapter to the auditor
of each county in which there are lands to be assessed.
(b) Whenever the order of the board establishing an annual
assessment for periodic maintenance becomes final, the board shall
certify that annual assessment to the auditor of each county in which
there are lands to be assessed. The annual assessment shall be collected
each year until changed or terminated by the board.
(c) The county auditor shall extend assessments for construction and
reconstruction upon a book to be known as the ditch duplicate, for the
full period of payment allowed for all assessments for construction and
reconstruction, with interest at ten percent (10%) per year upon all
payments deferred beyond one (1) year from the date that the
certification is made. However, the county auditor may not charge
interest under this section on assessments for construction or
reconstruction financed through:
(1) a bond issue under section 94 of this chapter; or
(2) a construction loan obtained under section 97.5 of this
chapter.
(d) Whenever any sum is certified under this section and is not
expended within two (2) years after payment of the most recently
allowed claim for work on a drain, the county auditor, with the
approval of the board, shall promptly transfer the unexpended sum to
the periodic maintenance fund for that drain. If there is no periodic
maintenance fund for the drain, the unexpended sum may be
transferred to the general drain improvement fund or funds of the
county or counties affected by the drain, in proportion to the original
apportionment and certification of costs for the drain.
[Pre-Local Government Recodification Citations: 19-4-7-10;
19-4-7-21 part; 19-4-10-5 part.]
As added by Acts 1981, P.L.309, SEC.101. Amended by Acts
1981, P.L.317, SEC.30; P.L.255-2017, SEC.54.