Indiana Code - Taxation - Title 6, Section 6-1.1-1-17

"Special assessment" defined

Sec. 17. "Special assessment" means a ditch or drainage
assessment, barrett law assessment, improvement assessment, sewer
assessment, sewage assessment, or any other assessment which by
law is placed on the records of the county treasurer for collection.
(Formerly: Acts 1975, P.L.47, SEC.1.)

Last modified: May 28, 2006