Indiana Code - Property - Title 32, Section 32-26-6-3
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Indiana Law > Property > Indiana Code - Property - Title 32, Section 32-26-6-3
Affidavit of unpaid assessments
Sec. 3. (a) A certified copy of the report of the viewers, as
approved by the board of commissioners, shall be filed in the office
of the county auditor.
(b) Thirty (30) days after the fence and gates described in section
1 of this chapter have been constructed, any person interested in the
fence and gates may make an affidavit before the county auditor
showing which property owners have not paid their several
assessments. The county auditor shall enter the sums assessed against
the delinquent persons upon the tax duplicate to be collected by the
treasurer as other taxes are collected. When the assessments have
been collected, the money shall be paid out to the property owners
who have voluntarily paid the cost of the fence, in proportion to the
amount of the property owners' several assessments.
As added by P.L.2-2002, SEC.11.
Last modified: May 25, 2006