§ 36-9-27-93 — Periodic maintenance assessments; property transfers; reassessments; procedure

(a) Whenever:
(1) the board adopts a schedule of annual assessments for the
periodic maintenance of a drain or a combination of drains
established under section 41 of this chapter; and
(2) a transfer of a part of any tract that is assessed by the schedule
is subsequently recorded with the county recorder;
the board shall reassess that part of the tract. The reassessment may be
made at one (1) or more times each year and shall be made at not less
than biennial intervals. However, the reassessment is not required in
any year in which the annual assessment is omitted under section 43 of
this chapter.
(b) The county auditor shall provide a listing of all tracts subject to
reassessment and shall, from time to time or when requested by the
board, file the listing with the board. The board shall determine and file
a schedule of reassessments, set a date for hearing on the schedule, and
prepare a written notice. The notice, which must describe the land to
be reassessed, must state:
(1) the date, hour, and place of a hearing before the board on the
schedule of reassessments;
(2) that the schedule of reassessments made by the board has been
filed and is available for public inspection in the office of the
county surveyor;
(3) that the land of the owner is shown by the schedule of
reassessments to be annually assessed in the sum of _______
dollars for periodically maintaining the drain from which the land
derives benefits; and
(4) that failure to file objections or evidence at or before the
hearing constitutes a waiver of the right of the owner to object, on
the grounds stated in subsection (d), to any final action of the
board.
Not less than thirty (30) nor more than forty (40) days before the date
of the hearing, the board shall mail a copy of the notice in a five-day
return envelope to each owner named in the schedule of reassessments.
(c) The board shall have notice published in accordance with IC 5-3-1. The notice must:
(1) identify the drainage proceedings;
(2) be addressed to whom it may concern and to the addressee on
each letter that was mailed under subsection (b) and was returned
undelivered;
(3) state that the schedule of reassessments made by the board has
been filed and is available for public inspection in the office of
the county surveyor; and
(4) state that a hearing will be held before the board on the
schedule of reassessments, giving the date, hour, and place of the
hearing.
(d) In determining any reassessment, the board may consider only
whether the reassessment is made in the manner required for justice to
all affected land, taking into consideration section 84(c) of this chapter.
(e) At the hearing, the board shall consider all evidence and
objections and may modify the proposed reassessment as justice to all
affected land requires. Before final adjournment of the hearing, the
board shall issue an order adopting the schedule of reassessments as
originally filed or as modified, mark the order filed, and make public
announcement of the order at the hearing. The board shall then have
notice published in accordance with IC 5-3-1. The notice must identify
the drainage proceedings and state that the findings and order of the
board have been filed and are available for inspection in the office of
the county surveyor.
(f) If judicial review of the findings and order of the board is not
requested under section 106 of this chapter within twenty (20) days
after the date of publication of the notice, the order becomes
conclusive.
(g) When the findings and order become conclusive, the board shall
certify the schedule of reassessments to the auditor of each county in
which there is land assessed by the reassessment, and the auditor and
the county treasurer shall promptly proceed upon any reassessment in
the manner prescribed for proceeding upon an originally certified
assessment.
[Pre-Local Government Recodification Citation:
19-4-7-23.]
As added by Acts 1981, P.L.309, SEC.101. Amended by Acts
1981, P.L.45, SEC.83.