Indiana Code Title 8. Utilities and Transportation § 8-6-2.1-20

Sec. 20. (a) The board, through its engineer, shall keep an account of the total cost of the improvement, of all disbursements made during the course of the work, and of all equitable settlements between the parties contributing to the cost;  but the total cost may not exceed the estimate adopted in the resolution.

(b) From time to time during the progress of the work, and upon completion of the improvement, the board shall make and adjust equitable settlements and payments between the parties contributing to the cost of the improvement so that the total cost of the improvement is apportioned between the parties as determined by the board consistent with this chapter.

(c) The equitable settlements and payments shall be made by the board, either on its own initiative or on petition of any railroad company charged with the work or any part of the work, or on petition of either the Indiana department of transportation or of the county in which the city is located, if the Indiana department of transportation and the county participate in the cost of the improvement.

(d) Any adjustment or adjustments are binding on all of the parties unless any aggrieved party, within sixty (60) days after the entry of an order of equitable settlement made by the board, files the aggrieved party's complaint to review the adjustment in the circuit court, superior court, or probate court of the county in which the city is located.  The decree of the court is final.  The railroad company or companies, shall, upon the adjustment or decree, pay their portions of the cost as directed.  The Indiana department of transportation shall, upon the adjustment or decree, pay its portion of the costs as directed, and the payment shall be made out of the funds of the Indiana department of transportation or funds appropriated for the use of the Indiana department of transportation.  The county council of the county in which the city is located shall provide sufficient funds to pay the county's share of the cost of the improvement, either by appropriating the necessary amount of money from available funds on hand, or by the sale of bonds.  Upon each adjustment or decree, the county in which the city is located shall pay the county's portion of the cost as directed by the adjustment or decree out of the funds provided by the county council.  Upon each adjustment or decree, the city controller or clerk-treasurer shall draw the city controller's or clerk-treasurer's warrant or warrants in payment of the city's portion of the cost.

(e) All warrants may be drawn only against the special fund arising from the special tax and special assessments provided for in this chapter and from equitable settlements.

(f) The board may adopt supplemental resolutions and enter orders from time to time as necessary to carry out the purpose of the resolution.