Indiana § 36-9-27-85 - Certification of assessments to county auditor; disposition of unexpended funds
Full text of Indiana Indiana Code § 36-9-27-85 — Certification of assessments to county auditor; disposition of unexpended funds, with citation guidance and answers to common questions.
§ 36-9-27-85. Certification of assessments to county auditor; disposition of unexpended funds
Sec. 85. (a) The board shall certify the list of assessments apportioned under section 84 of this chapter to the auditor of each county in which there are lands to be assessed.
(b) Whenever the order of the board establishing an annual assessment for periodic maintenance becomes final, the board shall certify that annual assessment to the auditor of each county in which there are lands to be assessed. The annual assessment shall be collected each year until changed or terminated by the board.
(c) The county auditor shall extend assessments for construction and reconstruction upon a book to be known as the ditch duplicate, for the full period of payment allowed for all assessments for construction and reconstruction, with interest at ten percent (10%) per year upon all payments deferred beyond one (1) year from the date that the certification is made. However, the county auditor may not charge interest under this section on assessments for construction or reconstruction financed through:
(1) a bond issue under section 94 of this chapter; or
(2) a construction loan obtained under section 97.5 of this chapter.
(d) Whenever any sum is certified under this section and is not expended within two (2) years after payment of the most recently allowed claim for work on a drain, the county auditor, with the approval of the board, shall promptly transfer the unexpended sum to the periodic maintenance fund for that drain. If there is no periodic maintenance fund for the drain, the unexpended sum may be transferred to the general drain improvement fund or funds of the county or counties affected by the drain, in proportion to the original apportionment and certification of costs for the drain.
[Pre-Local Government Recodification Citations: 19-4-7-10; 19-4-7-21 part; 19-4-10-5 part.]
As added by Acts 1981, P.L.309, SEC.101. Amended by Acts 1981, P.L.317, SEC.30; P.L.255-2017, SEC.54.
Source: official Indiana text · Last verified 2026-08-27
Frequently Asked Questions About Indiana § 36-9-27-85
What does Indiana Code § 36-9-27-85 cover?
Section 36-9-27-85 ("Certification of assessments to county auditor; disposition of unexpended funds") 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 § 36-9-27-85?
A common citation format is "Indiana Code § 36-9-27-85" (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 § 36-9-27-85 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
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