Ind. Code ch. 14-27-9

in effect

Ind. Code § 14-27-9-1 Assessments

Sec. 1. (a) If a nonprofit drainage corporation organized under Acts 1913, c.165 and reorganized under: (1) IC 23-7-1 (before its repeal on September 2, 1971); (2) IC 23-7-1.1 (before its repeal on August 1, 1991); or (3) IC 23-17; determines that repairs to a project constructed under a statute specified in this subsection are necessary, the board of directors may assess the land originally assessed for an amount not more than twenty-five percent (25%) of the original cost of construction. (b) The schedule of assessments for repairs shall be posted in the offices of the corporation and printed in a newspaper of general circulation in the county. [Pre-1995 Recodification Citation: 13-2-30-1 part.] As added by P.L.1-1995, SEC.20.

Ind. Code § 14-27-9-2 Objections; appeals

Sec. 2. (a) The board shall hear an objection offered by an affected landowner to the assessment for repairs within ten (10) days of the posting under section 1 of this chapter. (b) An affected landowner may appeal the assessment to the circuit court, superior court, or probate court of the county within ten (10) days after the hearing. [Pre-1995 Recodification Citation: 13-2-30-1 part.] As added by P.L.1-1995, SEC.20. Amended by P.L.84-2016, SEC.72.

Ind. Code § 14-27-9-3 Filing of assessments and placement on tax duplicate

Sec. 3. (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.

Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/14Fetched: 10/17/2026