Delivery of completed assessment to county auditor; assessment to show amount due

Sec. 21. (a) The works board shall deliver a certified copy of the completed assessment to the county auditor after the works board: (1) approves and accepts the entire work under any contract; and (2) allows a final estimate. (b) The duplicate assessment, to be known as the primary assessment, must show the amount due if paid in cash within the time limit. As added by P.L.7-2002, SEC.1.