Indiana Code 14-13-2-18.5. Special assessments imposed
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Sec. 18.5. (a) The area of the watershed described in subsection (b) is a political subdivision authorized by the general assembly to enable the commission to provide special benefits to taxpayers in the area by promoting public safety and economic development that is of public use and benefit.
(c) The special assessment for each taxable parcel must be as follows:
(b) The commission shall impose an annual special assessment against each taxable parcel of real property that is within the watershed of the Little Calumet River and Burns Waterway in Lake County.
Terms Used In Indiana Code 14-13-2-18.5
- Burns Waterway: means the dredged channel in Porter County, Indiana, that connects the east and west arms of the Little Calumet River with Lake Michigan. See Indiana Code 14-13-2-1
- commission: refers to the Little Calumet River basin development commission created by this chapter. See Indiana Code 14-13-2-2
- parcel: refers to a particular parcel identified by a unique parcel number as described in 50 IAC 26-2-31. See Indiana Code 14-13-2-3.3
- Property: includes personal and real property. See Indiana Code 1-1-4-5
- real property: include lands, tenements, and hereditaments. See Indiana Code 1-1-4-5
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- taxable parcel: refers to a parcel that is not exempt from property taxation under Indiana Code 14-13-2-3.5
- watershed: refers to the watershed of the Little Calumet River and Burns Waterway in Lake County. See Indiana Code 14-13-2-3.8
(1) For a residential parcel of real property, forty-five dollars ($45).
(2) For an agricultural parcel of real property, ninety dollars ($90).
(3) For a commercial parcel of real property, one hundred eighty dollars ($180).
(4) For an industrial or public utility parcel of real property, three hundred sixty dollars ($360).
(d) The commission shall certify the list of assessments to the auditor of Lake County.
As added by P.L.106-2012, SEC.10.