§ 8-6-2.1-27 — Assessment liens; payment; tax exemption

Indiana § 8-6-2.1-27

• Jurisdiction: Indiana
• Art. 6: RAILROAD CROSSINGS
• Ch. 2.1: Railroad Grade Crossing Separations

Text

(a) The assessment roll, upon final
confirmation by the board, shall be delivered to the controller or
clerk-treasurer, and from that time the respective amounts of benefits
assessed shall severally be liens, superior to all other liens except taxes,
against the respective lots or parcels of land upon which they are
assessed. The duties of the controller or clerk-treasurer are those
prescribed by statute in cities with regard to assessments for street
improvements.
(b) The assessments of benefits are due and payable to the controller
or clerk-treasurer from the time of the delivery of the assessment roll
to him. If not paid within thirty (30) days, the board's attorney shall
proceed to foreclose the liens in a court as mortgages are foreclosed
with similar rights of redemption, and have them sold to pay the
assessments. The board shall recover costs with reasonable attorney's
fees and interest at the rate of six percent (6%) per annum.
(c) In all cases where the party against whom the assessment is
made is a resident of the city, a notice of the assessment and demand
for payment shall be delivered to him personally or mailed to his last
usual place of residence. All persons assessed for local benefits may,
within thirty (30) days after the confirmation of the assessments, avail
themselves of the right to pay the assessment installments in the same
manner as provided for the payment of assessments for street
improvements in cities, except that the board may provide that the
installments may be extended over a period of twenty (20) years, which
privilege shall also be stated in the notice.
(d) Statutes relating to the payment of street improvement
assessments by installments, the issuance of bonds and coupons to
anticipate assessments, and the rights of bondholders and landowners,
when not inconsistent with this chapter, shall apply and be extended to
assessments made under this chapter. When assessment bonds are
issued, the city controller or clerk-treasurer shall sell the bonds
promptly in the same manner and upon the same notice conditions as
grade separation district bonds are authorized to be sold as provided in
section 29 of this chapter, and the proceeds shall be kept in a separate
fund as provided for in section 30 of this chapter. The assessment
bonds shall be exempt from taxation for all purposes. All interest and
penalties on delinquencies shall go into the special fund.
[Pre-Local Government Recodification Citation:
19-5-14-27.]
As added by Acts 1980, P.L.8, SEC.70.