The property abutting on and adjacent to the improvement is liable to assessment under this chapter.(b) The assessment roll must include the following:(1) The name of the owner of each parcel of property.(2) A description of each parcel of property.(3) The total assessment, if any, against each parcel of property. The total assessment must be listed opposite each name and description.(c) A mistake in the name of the owner or the description of property does not void the assessment or lien against the property.As added by P.L.98-1993, SEC.7.
Indiana Legal Code