Section 36-9-28-16 - Assessments; considerations; quotient; negligence of owner or occupant of land; assessment date; certification of assessment; lien(a) The money necessary to pay costs incurred by a board of directors in the management and maintenance of a project, including money to be reimbursed to a county under section 15 of this chapter, shall be derived from assessments made under this section.(b) The board of directors shall determine: (1) the total number of acres of land benefited by the project and located outside the municipality;(2) the total number of lots benefited by the project and located outside the municipality; and(3) the total number of lots benefited by the project and located inside the municipality. Each lot, whether it is located inside or outside the municipality, shall be counted as one-half (1/2) acre of land, and each major fraction of an acre shall be counted as one (1) full acre.
(c) When the board of directors has determined the total number of acres subject to assessment and the total amount of money required for the next year, the board shall divide the total amount required by the total number of acres assessed. The quotient obtained is the amount per acre to be assessed for the next calendar year.(d) If repairs have been rendered necessary by the act or negligence of the owner or occupant of any lands, or of the owner's or occupant's employee or agent, the cost of the repairs shall be assessed against only the owner's lands.(e) All assessments shall be made before August 2 of each year.(f) The board of directors shall certify the total amount assessed against lots located inside the municipality to the municipal fiscal officer. This amount shall be included in the municipal budget, appropriated by the municipal legislative body, and paid out of the municipal general fund.(g) The board of directors shall make out a certified copy of the assessments made on land outside the municipality, and shall file the copy with the auditor of the county in which the lands and lots are located. The auditor shall place the assessments against the land upon the next tax duplicate. The assessment is a lien from the time the certified copy of the assessments is filed, and shall be collected as other state and county taxes are collected. All the laws regulating the payment and collection of state and county taxes, the assessment of penalties and interest, and the sale of property for delinquent taxes apply to the payment and collection of assessments placed upon tax duplicates under this subsection.Pre-Local Government Recodification Citations: 19-4-20-17; 19-4-20-18; 19-4-20-19.
Amended by P.L. 127-2017,SEC. 370, eff. 7/1/2017.As added by Acts1981 , P.L. 309, SEC.104.