Indiana § 14-13-2-18.5 - Special assessments imposed
Full text of Indiana Indiana Code § 14-13-2-18.5 — Special assessments imposed, with citation guidance and answers to common questions.
§ 14-13-2-18.5. Special assessments imposed
Sec. 18.5. (a) The area of the watershed described in subsection (b) is a political subdivision authorized by the general assembly to enable the commission to provide special benefits to taxpayers in the area by promoting public safety and economic development that is of public use and benefit.
(b) The commission shall impose an annual special assessment against each taxable parcel of real property that is within the watershed of the Little Calumet River and Burns Waterway in Lake County.
(c) The special assessment for each taxable parcel must be as follows:
(1) For a residential parcel of real property, forty-five dollars ($45).
(2) For an agricultural parcel of real property, ninety dollars ($90).
(3) For a commercial parcel of real property, one hundred eighty dollars ($180).
(4) For an industrial or public utility parcel of real property, three hundred sixty dollars ($360).
(d) The commission shall certify the list of assessments to the auditor of Lake County.
As added by P.L.106-2012, SEC.10.
Source: official Indiana text · Last verified 2026-08-27
Frequently Asked Questions About Indiana § 14-13-2-18.5
What does Indiana Code § 14-13-2-18.5 cover?
Section 14-13-2-18.5 ("Special assessments imposed") is part of the Indiana Code, the codified statutory law of Indiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Indiana § 14-13-2-18.5?
A common citation format is "Indiana Code § 14-13-2-18.5" (Indiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Indiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Indiana official source linked on this page or consult a licensed Indiana attorney.
How does Indiana § 14-13-2-18.5 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Indiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Indiana.