§ 36-9-40-22 — County auditor notice of assessment to affected person; installment payments

Indiana § 36-9-40-22

• Jurisdiction: Indiana
• Title 36: LOCAL GOVERNMENT
• Art. 9: TRANSPORTATION AND PUBLIC WORKS
• Ch. 40: County Funding of Sewage Disposal Systems

Text

(a) Upon receipt of the primary assessment,
the county auditor shall by mail notify the affected person of the
amount of the assessment against the person's property.
(b) The notice must state the following:
(1) That the amount is due not later than thirty (30) days after the
approval of the assessment by the works board.
(2) That a person who desires to pay the person's assessment by
installments must enter into a written agreement under subsection
(c) before the due date.
(c) A person who desires to pay the person's assessment in twenty
(20) equal semiannual installments must before the due date enter into
a written agreement stating that in consideration of that privilege the
person:
(1) will not make an objection to an illegality or irregularity
regarding the assessment against the person's property; and
(2) will pay the assessment as required by law with specified
interest.
(d) The agreement under subsection (c) shall be filed in the office
of the county auditor. If a property owner elects to pay the property
owner's assessments in installments, the assessment shall be entered for
collection on the duplicate, shall have the same priority and rights, and
shall be collected in the same manner as other taxes.
(e) The interest rate for the installments of the assessment is the
interest rate established in IC 6-1.1-37-9.
(f) An assessment of less than one hundred dollars ($100) may not
be paid in installments.

Legislative History

As added by P.L.7-2002, SEC.1.