§ 36-9-28-6 — Board of assessors; duties; appeals from assessments; hearings; roll of property owners; corrections; actions to contest; costs

(a) After the letting of a contract or contracts
under section 5 of this chapter, the court shall appoint three (3)
competent, disinterested residents of the county to serve as the board
of assessors for the project. The assessors shall take an oath to honestly
and faithfully perform their duties as assessors.
(b) The board of assessors shall:
(1) inspect the line of the proposed project and the property
within the area affected by the project;
(2) estimate and assess the benefits against each piece of property
to be benefited by the project;
(3) award damages to each piece of property to be injuriously
affected by the project; and
(4) prepare and file with the clerk of the circuit court an
assessment roll of the assessment against each property owner.
The clerk shall then give written notice of the assessment and the right
to appeal by certified mail or personal service upon each of the
property owners being assessed as the property owner's name and
address appears on the tax records of the county. The clerk shall make
and file in the clerk's records an affidavit of the giving of the notice.
(c) Appeals from the assessments may be made to the circuit court
within fifteen (15) days after the time of the filing of the clerk's
affidavit of service. The appeals shall be conducted in the manner
directed by the court.
(d) In hearing appeals of assessments, the board of assessors shall:
(1) sit at the times and places directed by the court;
(2) administer oaths;
(3) send for persons and papers; and
(4) hear testimony concerning the question of benefits and
damages to be assessed.
The hearing may be continued from day to day.
(e) After hearing any appeals, the board of assessors shall finalize
the roll of property owners whose property will be benefited or injured
by the project, including:
(1) a description of the property affected; and
(2) the amount of the benefits or damages to the property, listed
opposite each description;
and shall file it with the court.
(f) The board of assessors may correct a mistake or supply an
omission in the roll at any time. Proceedings under this chapter are not
defective or void because of an omission or defect in the roll, and a
property owner may not object to the proceedings on the ground of any
mistake in or omission of:
(1) the name of any person; or
(2) the description of any property.
The court may call the board together to make any necessary additions
or corrections to the roll.
(g) An action to contest the assessments and the acts of the board of
assessors must be commenced within:
(1) thirty (30) days after the affidavit of service by the clerk of the
circuit court; or
(2) if an appeal is taken, within thirty (30) days after the filing of
the final report with the court.
(h) The court shall make reasonable allowances to the board of
assessors and for attorney's fees, and shall tax these allowances with
the other costs of the proceedings. The allowances are payable out of
money available from bond proceeds, assessments, or the municipal
treasury.
[Pre-Local Government Recodification Citations: 19-4-20-6
part; 19-4-20-7; 19-4-20-9 part.]
As added by Acts 1981, P.L.309, SEC.104. Amended by
P.L.84-2016, SEC.188; P.L.127-2017, SEC.366.