Indiana Code Title 36. Local Government § 36-9-27-49

Sec. 49. (a) When the board refers a regulated drain to the county surveyor for a reconstruction report, the county surveyor shall determine and set forth in the county surveyor's report the best and cheapest method of reconstructing the drain so that it will adequately drain all affected land.

(b) The county surveyor shall make the necessary surveys, maps, profiles, plans, and specifications, and the county surveyor may include in them:

(c) The county surveyor shall estimate the costs of the proposed reconstruction, including costs of notices and advertising, and the county surveyor shall also estimate the annual cost of periodically maintaining the proposed reconstruction.

(d) The county surveyor shall include in the county surveyor's report the name and address of each owner of land that will be affected by the proposed reconstruction, and the legal description of the land of each owner as shown by the tax duplicate or record of transfers of the county in which the land is located.  However, a public way owned by a county or by the state shall be described by its name or number, and the right-of-way of a railroad may be described as the right-of-way of the owner through section, township, and range.  If the name of an owner is not known, and cannot be discovered through diligent inquiry, the report may describe the land as belonging to the person who appears to be the owner according to the last tax duplicate or record of transfers of the county where the land is located.