Sec. 31. (a) As soon as a contract for an improvement has been completed, the works board shall have an assessment roll prepared for the property abutting on and adjacent to the improvement. The property abutting on and adjacent to the improvement is liable to assessment under this chapter.

     (b) The assessment roll must include the following:

Terms Used In Indiana Code 36-9-36-31

  • Contract: A legal written agreement that becomes binding when signed.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Property: includes personal and real property. See Indiana Code 1-1-4-5
(1) The name of the owner of each parcel of property.

(2) A description of each parcel of property.

(3) The total assessment, if any, against each parcel of property. The total assessment must be listed opposite each name and description.

     (c) A mistake in the name of the owner or the description of property does not void the assessment or lien against the property.

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