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