§ 36-9-28-16 — Assessments; considerations; quotient; negligence of owner or occupant of land; assessment date; certification of assessment; lien

(a) The money necessary to pay costs
incurred by a board of directors in the management and maintenance
of a project, including money to be reimbursed to a county under
section 15 of this chapter, shall be derived from assessments made
under this section.
(b) The board of directors shall determine:
(1) the total number of acres of land benefited by the project and
located outside the municipality;
(2) the total number of lots benefited by the project and located
outside the municipality; and
(3) the total number of lots benefited by the project and located
inside the municipality.
Each lot, whether it is located inside or outside the municipality, shall
be counted as one-half (1/2) acre of land, and each major fraction of an
acre shall be counted as one (1) full acre.
(c) When the board of directors has determined the total number of
acres subject to assessment and the total amount of money required for
the next year, the board shall divide the total amount required by the
total number of acres assessed. The quotient obtained is the amount per
acre to be assessed for the next calendar year.
(d) If repairs have been rendered necessary by the act or negligence
of the owner or occupant of any lands, or of the owner's or occupant's
employee or agent, the cost of the repairs shall be assessed against only
the owner's lands.
(e) All assessments shall be made before August 2 of each year.
(f) The board of directors shall certify the total amount assessed
against lots located inside the municipality to the municipal fiscal
officer. This amount shall be included in the municipal budget,
appropriated by the municipal legislative body, and paid out of the
municipal general fund.
(g) The board of directors shall make out a certified copy of the
assessments made on land outside the municipality, and shall file the
copy with the auditor of the county in which the lands and lots are
located. The auditor shall place the assessments against the land upon
the next tax duplicate. The assessment is a lien from the time the
certified copy of the assessments is filed, and shall be collected as other
state and county taxes are collected. All the laws regulating the
payment and collection of state and county taxes, the assessment of
penalties and interest, and the sale of property for delinquent taxes
apply to the payment and collection of assessments placed upon tax
duplicates under this subsection.
[Pre-Local Government Recodification Citations:
19-4-20-17; 19-4-20-18; 19-4-20-19.]
As added by Acts 1981, P.L.309, SEC.104. Amended by
P.L.127-2017, SEC.370.