Section 36-9-27-89 - Ditch assessment liens; attachment; termination(a) The lien of a ditch assessment attaches to the land assessed on the date of certification of the final assessment to the county auditor, and is inferior only to tax liens.(b) The lien of a ditch assessment terminates on the date it is paid in full or on the last day of the fifth year after the last payment became due.Pre-Local Government Recodification Citation: 19-4-7-13.
As added by Acts1981 , P.L. 309, SEC.101.