§ 36-9-27-86 — Collection of assessments; public entities not exempt from assessments; county treasurer notice to state

(a) Not later than thirty (30) days after the
county auditor receives the certification of final costs for the
construction or reconstruction of a drain, the auditor shall deliver a
copy of the ditch duplicate to the county treasurer. The treasurer shall
either:
(1) not later than fifteen (15) days after receipt of the copy of the
ditch duplicate, mail to each person owning lands assessed for the
construction or reconstruction a statement showing:
(A) the total amount of the assessment; and
(B) the installment currently due; or
(2) add a statement showing:
(A) the total amount of the assessment; and
(B) the installment currently due;
to the first property tax statement mailed by the county treasurer
after receipt of the copy of the ditch duplicate to each person
owning lands assessed for the construction or reconstruction.
The county treasurer shall designate a statement described in
subdivision (2) in a manner distinct from general taxes. A statement
described in subdivision (1) or (2) must state that the owner may pay
the assessment in full within one (1) year or may pay only the
installment due within the current year, with deferred payments in
annual installments with interest at ten percent (10%) per year (except
as otherwise provided in section 85(c) of this chapter).
(b) Each year, the county treasurer shall add to the tax statements of
a person owning the land affected by an assessment, designating it in
a manner distinct from general taxes, the full annual assessment for
periodic maintenance and all construction and reconstruction
assessments due in the year the statement is sent.
(c) For purposes of the collection of any assessment, the
assessments are considered taxes within the meaning of IC 6-1.1, and
they shall be collected in accordance with the property tax collection
provisions of IC 6-1.1, except for the following:
(1) An assessment is not the personal obligation of the owner of
the land affected by the assessment, and only the land actually
affected by an assessment shall be sold for delinquency.
(2) An annual assessment for periodic maintenance that is not
more than twenty-five dollars ($25) shall be paid at the first time
after the assessment when general property taxes are payable.
(3) An assessment of less than five dollars ($5) is increased to
five dollars ($5). The difference between the actual assessment
and the five dollar ($5) amount that appears on the statement is a
low assessment processing charge. The low assessment
processing charge is considered a part of the assessment.
(4) The exemptions under IC 6-1.1-10-2, IC 6-1.1-10-4, and IC 6-1.1-10-5 do not apply to assessments imposed under this
chapter.
(d) Not later than June 1 of each year, the county treasurer shall, in
the manner specified by the state land office, send to the state land
office a list of all properties:
(1) for which one (1) or more assessment payments under this
section are delinquent; and
(2) that are owned by:
(A) the state; or
(B) a state agency.
[Pre-Local Government Recodification Citation:
19-4-7-11.]
As added by Acts 1981, P.L.309, SEC.101. Amended by Acts
1981, P.L.317, SEC.31; P.L.352-1985, SEC.1; P.L.230-1991, SEC.1;
P.L.37-1992, SEC.9; P.L.52-2006, SEC.2 and P.L.175-2006,
SEC.26.