Due date of benefit assessments; foreclosure of liens; costs
Sec. 13. (a) The benefit assessments are due and payable to the
fiscal officer or county treasurer from the time of the preparation or
delivery of the assessment duplicate.
(b) If an assessment is not paid within sixty (60) days, the
municipality, by its attorney, shall proceed to foreclose the liens as
mortgages are foreclosed, with similar rights of redemption, and have
the property sold to pay the assessments. The municipality may
recover costs, with reasonable attorney's fees, and interest from the
expiration of the sixty (60) days allowed for payment, at the rate of
six percent (6%) per year.
(c) If the person against whom the assessment is made is a
resident of the municipality, demand for payment must be made by
delivering to the person personally, or leaving at the person's last or
usual place of residence, a notice of the assessment and demand for
payment.
As added by P.L.2-2002, SEC.9.
Last modified: May 24, 2006