Section 36-9-40-18 - Presumptions with respect to assessment; assessment notice to property owner(a) The following apply to the assessment indicated against each lot, tract, or parcel of land: (1) The assessment is presumed to be the special benefit to the lot, parcel, or tract of land.(2) The assessment is the final and conclusive assessment unless the assessment: (A) exceeds the engineer's estimate under section 8 of this chapter; and(B) is challenged under section 19 of this chapter.(b) Immediately after the assessment roll is completed and filed, the works board shall notify in writing the owner of the property on which the system is constructed: (1) of the assessment amount;(2) that the basis of the assessment amount is on file and may be inspected at the works board's office; and(3) of the time and date before which an objection must be filed with the works board.As added by P.L. 7-2002, SEC.1.