§ 32-26-1-8

(b) The board of directors shall apportion the annual assessments among the owners and file a tabular statement of the apportionment and assessment in the recorder's office.(c) The tabular statement of the apportionment and assessment is a lien on the tracts of land respectively assessed and may be collected in the same manner as the original assessment.[Pre-2002 Recodification Citation: 32-10-1-8.]As added by P.L.2-2002, SEC.11.