Indiana Code Title 14. Natural and Cultural Resources § 14-27-3-8

Sec. 8. (a) To raise the necessary money to reimburse the county, the committee in charge of a levee shall apportion and assess the costs upon the land and corporations to be benefited by the repairs in proportion to the benefits not more than ninety (90) days after filing the statement of costs and expenses for repairs under section 7(b)(3) of this chapter.  The costs may not exceed the benefits.  However, if the repairs have been made necessary by the act or negligence of:

the cost of the repairs shall be assessed against that land alone.

(b) If a committee in charge of a levee:

the committee in charge of a levee shall, before September 29, 2013, apportion and assess the costs upon the land and corporations benefited by the repairs as required by subsection (a).