Indiana Code Title 14. Natural and Cultural Resources § 14-33-9-10

Sec. 10.  A conservancy district may require a statement processing charge on a special benefits tax statement.  A special benefits tax liability assessed under this chapter of less than ten dollars ($10) on a parcel may be increased to not more than ten dollars ($10).  The difference between the actual liability and the amount that appears on the statement is a statement processing charge.  The statement processing charge is considered a part of the tax liability.