Indiana Code Title 36. Local Government § 36-9-36-29

Sec. 29. (a) The total cost of an improvement as determined under section 28(b) of this chapter, except for one-half ( 1/2 ) of the cost of street and alley intersections, shall be assessed on the abutting land or lots in the manner prescribed by this chapter.

(b) The remaining one-half ( 1/2 ) of the cost of street and alley intersections shall be assessed on the land or lots abutting on the streets or alleys that intersect the improved street or alley.

(c) Land and lots may be assessed for the following distances:

(d) For purposes of this section, the distance from the intersection of:

along the other street or alley to the street line of the next intersecting street or alley is considered one (1) block.