Indiana § 14-33-10-1 - Assessment roll
Full text of Indiana Indiana Code § 14-33-10-1 — Assessment roll, with citation guidance and answers to common questions.
§ 14-33-10-1. Assessment roll
Sec. 1. (a) If the appraisers have determined that there are exceptional benefits to real property, the board of directors shall prepare an assessment roll from the appraisers' report as approved by the court. The assessment roll consists of the following:
(1) A description of each parcel of real property exceptionally benefited.
(2) The name of the owner as listed on the tax duplicate or described in the appraisers' report as approved by the court.
(3) The amount of the assessment.
(b) The assessment roll shall be distributed as follows:
(1) One (1) copy shall be recorded in the office of the recorder of each county in which real property exceptionally benefited is located.
(2) One (1) copy shall be filed with the auditor of each county in which land of a district exceptionally benefited is located.
(3) One (1) copy shall be kept on file in the office of the district.
(c) Assessments for exceptional benefits are a lien upon each parcel of real property against which the exceptional benefits are assessed from the date that the assessment is approved by the court.
[Pre-1995 Recodification Citation: 13-3-3-77.]
As added by P.L.1-1995, SEC.26.
Frequently Asked Questions About Indiana § 14-33-10-1
What does Indiana Code § 14-33-10-1 cover?
Section 14-33-10-1 ("Assessment roll") 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 § 14-33-10-1?
A common citation format is "Indiana Code § 14-33-10-1" (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 § 14-33-10-1 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.