§ IC 36-9-27-39. Periodic maintenance of drains; schedule of assessments
Sec. 39. When the board receives a maintenance report under section 38 of this chapter, it shall prepare a schedule of assessments that includes the following items:
(1) A description of each tract of land determined to be benefited, and the name and address of the owner, as listed on the county surveyor’s report.
Terms Used in Indiana Code 36-9-27-39
Board: refers to the drainage board of a county. See Indiana Code 36-9-27-2
Maintenance: means work on a drain as described in section 34(c) of this chapter for any of the purposes stated in that section. See Indiana Code 36-9-27-2
Owner: refers to the owner of any interest in land. See Indiana Code 36-9-27-2
(2) The percentage of the estimated cost of periodically maintaining the drain to be assessed against each tract of land. The percentage shall be based upon the benefit accruing to each tract of land from the maintenance, and must be at least one hundred percent (100%) and as near to one hundred percent (100%) as is practicable.
(3) The amount annually assessed against each tract of land for maintenance. The board may consider the factors listed in section 112 of this chapter in preparing the schedule. As added by Acts 1981, P.L.309, SEC.101.