The assessment against the landowners must be in the proportion that the benefits assessed against each tract of real property bear to the total benefits assessed as shown by the report of the appraisers appointed by the board of commissioners of the county under Acts 1913, c. 165, s. 16. Statutes regulating:(1) the payment and collection of state and county taxes;(2) the placing of assessments on the tax rolls and the recording of the assessments;(3) the validity of the assessments;(4) the assessment of penalties and interest; and(5) the sale of property for delinquent taxes;apply to the assessments.[Pre-1995 Recodification Citation: 13-2-29-2.]As added by P.L.1-1995, SEC.20.
Indiana Legal Code