Indiana § 36-9-39-22 - Assessment roll; finality of primary or preliminary assessments; notice of works, assessment roll, and hearing on assessments

§ 36-9-39-22. Assessment roll; finality of primary or preliminary assessments; notice of works, assessment roll, and hearing on assessments

Sec. 22. (a) The primary or preliminary assessments indicated on the assessment roll are considered the special benefits accruing to the land assessed and are final and absolute unless changed under sections 23 and 24 of this chapter.

(b) Immediately after the assessment roll is completed and filed, the municipal works board shall publish a notice in accordance with IC 5-3-1. The notice must do the following:

(1) Describe the general character of the sewage works.

(2) Describe the street, alley, or other public place on or in which the sewage works have been constructed.

(3) Describe the terminals of the sewage works.

(4) If the sewage works are intended to serve a district, describe the boundaries of the district benefited and to be assessed.

(5) State that the assessment roll, with:

(A) the names of the owners;

(B) descriptions of property to be assessed; and

(C) amounts of the preliminary or primary assessments;

is on file and may be inspected in the office of the works board.

(6) Establish the date and time for a hearing at which the works board will, at the works board's office, do the following:

(A) Receive and hear remonstrances against the amounts assessed on the assessment roll.

(B) Determine whether the lots and parcels of land have been or will be specially benefited by the sewage works in the amounts listed on the assessment roll.

As added by P.L.98-1993, SEC.10.