Indiana Code Title 32. Property § 32-24-2-12

Sec. 12. (a) Upon completion of the assessment list by the works board, the list shall be delivered to the fiscal officer of the municipality.  From the time the respective amounts of benefits are assessed, or if a lot or parcel has sustained both benefits and damages because of an improvement as stated in the assessment list, then the excess of benefits assessed over damages awarded constitutes a lien superior to all other liens except taxes against the respective lot or parcel.

(b) The fiscal officer of the municipality shall immediately prepare a list of the excess of benefits, to be known as the local assessment list.  If the municipality is a second class city and the county treasurer collects money due the city, the local assessment list shall be delivered to the county treasurer.

(c) The duties of the fiscal officer of the municipality and county treasurer are the same as prescribed with regard to assessments for street improvement.  The provisions of the statute relating to:

applies to these assessments.