The property on which the system is constructed is liable for assessment under this chapter.(b) The assessment must include the following:(1) The name of the owner of the property on which the system is constructed.(2) A description of the property, or the key number or parcel number of the property.(3) The total assessment, if any, against the property.(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.7-2002, SEC.1.
Indiana Legal Code