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Indiana Code Title 36. Local Government § 36-9-40-22

Current as of January 02, 2024 | Updated by Findlaw Staff

Sec. 22. (a) Upon receipt of the primary assessment, the county auditor shall by mail notify the affected person of the amount of the assessment against the person's property.

(b) The notice must state the following:

(1) That the amount is due not later than thirty (30) days after the approval of the assessment by the works board.

(2) That a person who desires to pay the person's assessment by installments must enter into a written agreement under subsection (c) before the due date.

(c) A person who desires to pay the person's assessment in twenty (20) equal semiannual installments must before the due date enter into a written agreement stating that in consideration of that privilege the person:

(1) will not make an objection to an illegality or irregularity regarding the assessment against the person's property;  and

(2) will pay the assessment as required by law with specified interest.

(d) The agreement under subsection (c) shall be filed in the office of the county auditor.  If a property owner elects to pay the property owner's assessments in installments, the assessment shall be entered for collection on the duplicate, shall have the same priority and rights, and shall be collected in the same manner as other taxes.

(e) The interest rate for the installments of the assessment is the interest rate established in IC 6-1.1-37-9.

(f) An assessment of less than one hundred dollars ($100) may not be paid in installments.

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Cite this article: FindLaw.com - Indiana Code Title 36. Local Government § 36-9-40-22 - last updated January 02, 2024 | https://codes.findlaw.com/in/title-36-local-government/in-code-sect-36-9-40-22/

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