Indiana Code Title 36. Local Government § 36-9-25-19

Sec. 19. After final action of the board or of the court confirming the resolution in its original or a modified form, all property located within the boundaries of the district is subject to a special tax to provide money to pay the total cost of the construction of the sewage works, including the acquisition of all necessary land or rights-of-way as described in the resolution of the board and all necessary incidental expenses.  The special tax constitutes the amount of benefits resulting to the property from the proceedings and shall be levied as provided in this chapter.