Indiana Code Title 36. Local Government § 36-7-3-9

Sec. 9. (a) The expenses arising from a survey and plat in a municipality under this chapter shall be charged to the property platted, in the proportion the municipal legislative body considers just and equitable.  When approving the land surveyor's report of the survey and plat, the legislative body shall, at the same time, assess an equitable part of the cost and expense against each tract platted.

(b) The assessment is a lien on the property from the time the assessment is made, and is due and payable as soon as the plat is recorded.  If an assessment is not paid before the second day of January after it is made, a certified copy of the assessment shall be filed in the office of the auditor of the county in which the property is located, and the auditor shall place the amount claimed on the tax duplicate against the lands of the landowner.  The amount shall be collected as taxes are collected, and, when collected, shall be disbursed to the general fund of the municipality.