CHAPTER 10. ASSESSMENTS
IC 14-33-10
Chapter 10. Assessments
IC 14-33-10-1
Assessment roll
Sec. 1. (a) If the appraisers have determined that there are
exceptional benefits to real property, the board of directors shall
prepare an assessment roll from the appraisers' report as approved by
the court. The assessment roll consists of the following:
(1) A description of each parcel of real property exceptionally
benefited.
(2) The name of the owner as listed on the tax duplicate or
described in the appraisers' report as approved by the court.
(3) The amount of the assessment.
(b) The assessment roll shall be distributed as follows:
(1) One (1) copy shall be recorded in the office of the recorder
of each county in which real property exceptionally benefited
is located.
(2) One (1) copy shall be filed with the auditor of each county
in which land of a district exceptionally benefited is located.
(3) One (1) copy shall be kept on file in the office of the
district.
(c) Assessments for exceptional benefits are a lien upon each
parcel of real property against which the exceptional benefits are
assessed from the date that the assessment is approved by the court.
As added by P.L.1-1995, SEC.26.
IC 14-33-10-2
Payment
Sec. 2. (a) The board shall give notice by publication at least two
(2) times at weekly intervals:
(1) in two (2) newspapers of general circulation in each county
having land in the district; or
(2) in one (1) newspaper in the county if there is only one (1)
newspaper of general circulation;
that assessments are due and payable within sixty (60) days after the
date of the last publication.
(b) Payment of assessments shall be made at:
(1) the office of the board; or
(2) if the court orders, the offices of the treasurers of the
counties.
(c) The owners of real property assessed for exceptional benefits
are entitled to make payment in full unless exceptional benefits are
assessed annually and paid with special benefits taxes to the county
treasurer. If payment is made in full, the board shall do the
following:
(1) Note the payment in the assessment roll in the board's
office.
(2) Give a receipt to the landowner paying the assessment.
(3) Enter satisfaction of the lien of the assessment in the
appropriate record in the office of the recorder where the
assessment is recorded.
(d) The payment of the assessment does not relieve the real
property from being subject to the following:
(1) A special benefits tax.
(2) An annual assessment for maintenance and operation based
upon the original exceptional benefit assessment.
As added by P.L.1-1995, SEC.26.
IC 14-33-10-3
Installment payments
Sec. 3. (a) An assessment not paid in full shall be paid in annual
installments over the time commensurate with the term of the bond
issue or other financing determined by resolution adopted by the
board. Interest shall be charged on the unpaid balance at the same
rate per year as the interest charged on delinquent property tax
payments under IC 6-1.1-37-9(b). All payments of installments,
interest, and penalties shall be entered on the assessment roll in the
office of the district.
(b) Upon payment in full of the assessment, including interest and
penalties, the board shall have the lien released and satisfied on the
records in the office of the recorder of the county in which the real
property assessed is located.
(c) The procedure for collecting assessments for maintenance and
operation is the same as for the original assessment, except that the
assessments may not be paid in installments.
As added by P.L.1-1995, SEC.26. Amended by P.L.67-2006, SEC.13;
P.L.113-2010, SEC.96.
IC 14-33-10-4
Delinquent tax or assessment
Sec. 4. (a) An assessment is a lien on the real property assessed
equal to taxes levied on the property. If an installment of an
assessment is not paid when due, the real property is subject to the
same rate of interest and penalty as is provided by statute for
delinquent taxes. If an installment or assessment is not paid in the
amount and at the time when due, the board shall prepare, certify,
and file with the auditor of the county in which the real property
assessed is located the amount of the assessment against the real
property with the default in payment.
(b) The county auditor shall place the amount, together with
interest and penalty, upon the tax duplicate to be collected as state
and county taxes are collected at the next date for the semiannual
payment of taxes. If the assessment, interest, and penalty are not paid
at that time, the real property is subject to sale as is provided by
statute for the sale of real property on which there are delinquent
taxes. Upon the sale the proceeds shall be prorated equally among
the assessment and any delinquent taxes. A sale for a delinquent tax
or delinquent assessment does not extinguish the assessment.
As added by P.L.1-1995, SEC.26.