Indiana § 14-27-8-22 - Collection of assessments
Full text of Indiana Indiana Code § 14-27-8-22 — Collection of assessments, with citation guidance and answers to common questions.
§ 14-27-8-22. Collection of assessments
Sec. 22. (a) The drainage commissioners shall, before November 1 of each year, file with the county auditor a certified copy of the resolution fixing the assessment rate.
(b) The county auditor shall do the following:
(1) Prepare an assessment duplicate assessing each tract of land with an amount determined by multiplying the last assessment on the tract of land made and confirmed by the court in the last proceedings to construct or reconstruct the ditch by the assessment rate.
(2) Deliver the assessment duplicate to the county treasurer at the same time the tax duplicates are delivered. However, if the amount to be collected is not greater than fifty cents ($0.50), the county auditor may not deliver the assessment duplicate to the county treasurer to be collected.
(c) The county treasurer shall collect the assessments in the same ways as taxes are collected, except that the whole amount is due and payable and collected at the time of the payment of the spring installment of taxes. All laws concerning the collection of taxes apply to enforce the collection of assessments.
[Pre-1995 Recodification Citation: 13-2-21-5(d).]
As added by P.L.1-1995, SEC.20.
Source: official Indiana text · Last verified 2026-08-27
Frequently Asked Questions About Indiana § 14-27-8-22
What does Indiana Code § 14-27-8-22 cover?
Section 14-27-8-22 ("Collection of assessments") 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 § 14-27-8-22?
A common citation format is "Indiana Code § 14-27-8-22" (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 § 14-27-8-22 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.