Indiana Code Title 36. Local Government § 36-9-36-5

Sec. 5. (a) If an improvement is to be paid for in whole or in part by special assessments levied against the property to be benefited by the improvement, the works board must adopt and file an estimate of the cost of the public improvement.

(b) The estimate may include all incidental, inspection, and engineering costs caused by the proposed improvement.  However, the estimate of the costs to be paid by special assessment may not include the following:

(c) If the works board finds that it is necessary to employ additional engineering services for a particular improvement, the cost of the additional service actually performed in connection with the improvement may be included in the estimate.