Indiana Code Title 14. Natural and Cultural Resources § 14-33-22-11

(1) shall, before December 2 of the year in which a request is filed, fix the just and equitable rate for each user filing a request under section 6 of this chapter according to the schedule adopted;  and

(2) may change the rate prospectively before December 2 of a future year to reflect changes in the user's use of the sewerage system.

(1) the county assessor;  and

(2) the affected user;