Filing of assessments and placement on tax duplicate

Sec. 3. (a) The board of directors of the corporation shall file a statement of the repair assessments with the county auditor. The assessments are a lien upon filing. (b) The county auditor shall do the following: (1) Draw a warrant for the total amount of the repair assessments payable to the treasurer of the corporation. (2) Place the repair assessments on the tax duplicate of each affected landowner. [Pre-1995 Recodification Citation: 13-2-30-2.] As added by P.L.1-1995, SEC.20.