Indiana Code Title 36. Local Government § 36-9-36-35

Sec. 35. (a) The works board shall deliver a certified copy of the assessment roll completed under section 34 of this chapter to the disbursing officer of the unit after the works board:

(b) The duplicate assessment roll, to be known as the primary assessment roll, must show the following:

(c) The primary assessment roll must also have an appropriate column in which payments may be properly credited by the disbursing officer.

(d) This subsection does not apply to a county.  All assessments, regardless of whether the assessments are payable in installments, are payable to the disbursing officer.  The disbursing officer shall receive the payments, give proper receipts, and enter the proper credit.