Indiana Code Title 36. Local Government § 36-9-36-31

Sec. 31. (a) As soon as a contract for an improvement has been completed, the works board shall have an assessment roll prepared for the property abutting on and adjacent to the improvement.  The property abutting on and adjacent to the improvement is liable to assessment under this chapter.

(b) The assessment roll must include the following:

(c) A mistake in the name of the owner or the description of property does not void the assessment or lien against the property.