Indiana Code Title 36. Local Government § 36-9-39-27

Sec. 27. (a) The municipal works board shall pay assessments made against the municipality under section 23(d) of this chapter from money appropriated to the use of the municipal works board for that purpose.  The payment shall be made upon the completion and acceptance of the sewage works.

(b) Unless an ordinance expressly appropriates a greater amount for the specific sewage works, a payment under subsection (a) is limited to the following:

(c) The municipality shall also pay the part of the cost of the sewage works that would be assessable against property not liable for assessment if the property was liable for assessment.  The payment shall be made from the municipal general fund upon the completion and acceptance of the sewage works.

(d) A municipality that pays assessments under this section is subrogated to the rights and remedies of the contractor constructing the sewage works.