Section 14-27-9-3 - Filing of assessments and placement on tax duplicate(a) The board of directors of the corporation shall file a statement of the repair assessments with the county auditor. The assessments are a lien upon filing.(b) The county auditor shall do the following:(1) Draw a warrant for the total amount of the repair assessments payable to the treasurer of the corporation.(2) Place the repair assessments on the tax duplicate of each affected landowner.Pre-1995 Recodification Citation: 13-2-30-2.
As added by P.L. 1-1995, SEC.20.