Indiana Code Title 36. Local Government § 36-9-28-15

Sec. 15. (a) A board of directors appointed under this chapter shall make all repairs necessary to keep the project in its original condition.  If, in making the repairs, it is necessary to change the line and location of a ditch at any point, the board may do so, but the board may not change its general line or location.

(b) The board of directors shall keep a record of its proceedings and shall note in that record all expenses incurred in making repairs.  The board shall file with the county auditor a statement showing the cost and expenses of making the repairs, specifying the amounts due to each person.  The auditor shall then draw the auditor's warrant in favor of each person for the amount due them.  The amounts due shall be paid out of county revenues and shall be reimbursed to the county from the assessments made under section 16 of this chapter.