§ 36-9-36-30 — Assessments; basis; back lots; platted subdivisions

(a) Lots, parcels, and tracts of land bordering
on an improvement shall be assessed on the basis set forth in this
chapter, without regard to the depth of the lots, parcels, or tracts back
from the front line of the improvement.
(b) After the final hearing before the works board concerning the
actual benefits to abutting and adjacent property, the works board may
assess other property behind the first lot if the following conditions are
met:
(1) The back lot is within one hundred fifty (150) feet of the line
of the improvement.
(2) The works board finds at the hearing that properties behind
the abutting lot and within one hundred fifty (150) feet of the
improvement are specially benefited by the improvement.
(c) Land and lots assessed under subsection (b) shall be assessed
only in the amount the lands or lots are specially benefited by the
improvement.
(d) Lots or land adjacent to the improvement are liable for the
payment of the assessment as set forth on the final assessment roll.
(e) This subsection applies only to counties. If an improvement is
constructed within a platted subdivision, the works board may assess
all or part of the lots in that subdivision or any other platted subdivision
connected to that platted subdivision by the improvement.

Legislative History

As added by P.L.98-1993, SEC.7.