Sec. 26. (a) Promptly after completion of all of the following, the municipal works board shall mail a notice, first class postage prepaid, to each owner of real property to be assessed:

(1) The filing of an adequate assessment.

(2) The determination of the cost of the improvement.

(3) The determination that adequate money will be available.

     (b) The notices shall be mailed not later than twenty-one (21) days before the hearing date and must do all of the following:

(1) Set forth the amount of the proposed assessment.

(2) State that the proposed assessment on each parcel of real property in the district is on file and can be seen in the office of the works board.

(3) Set forth the date and time the works board will, at the works board’s office, do the following:

(A) Receive written remonstrances against the assessments.

(B) Hear all owners of assessed real property who have filed written remonstrances before the date fixed for the hearing.

     (c) The notices to the owners may be mailed to the owners’ names and addresses appearing on the tax duplicates in the records of the county auditor.

As added by P.L.98-1993, SEC.9.