Indiana Code - Property - Title 32, Section 32-26-1-7

Viewers' report and assessments

Sec. 7. (a) The appointed viewers, after having completed their
apportionment, shall submit a written report of their work to the
board of commissioners, together with a tabular statement of the
assessments made.
(b) The directors of the association shall record the written report
by the appointed viewers in the office of the recorder of the county.
(c) From the recording date of the written report, the assessments
in the written report shall be respectively a lien on each tract of land
described in the written report for the amount assessed to the tract.
As added by P.L.2-2002, SEC.11.

Last modified: May 24, 2006