Indiana Code Title 36. Local Government § 36-9-27-50

(1) Prepare a schedule of assessments containing a description of each tract of land determined to be benefited by the reconstruction, and the name and address of the owner of the land.  The name, address, and description shall be taken from the county surveyor's report.  The board shall enter in the assessment schedule the percentage of the total cost of the reconstruction to be assessed against each tract of land, with the percentage to be based upon the benefit accruing to the land from the reconstruction.  The percentage allocated to all lands benefited must be at least one hundred percent (100%) and as near to one hundred percent (100%) as is practicable.

(2) Determine the amount of damages sustained by any owner as a result of the reconstruction, and prepare a schedule of damages containing:

The county surveyor shall add the damages to all lands as determined by the board to the estimated costs and expenses contained in the county surveyor's report, and the result constitutes the total estimated cost of the reconstruction.

(3) Set forth the amount of each owner's assessment based on the total estimated cost of the reconstruction.

(4) Set forth the amount of each owner's annual assessment based on the estimated periodic maintenance cost of the reconstruction.  The percentage used in computing the annual assessment may, but need not be, the same for each tract of land as the percentage used in computing the general assessment.