Sec. 32. (a) The following apply to the assessment indicated against each lot, tract, or parcel of land on the assessment roll:

(1) The assessment is presumed to be the special benefit to the lot, parcel, or tract of land.

(2) The assessment is the final and conclusive assessment unless the assessment is changed under section 33 of this chapter.

     (b) Immediately after the assessment roll is completed and filed, the works board shall publish a notice according to IC 5-3-1. The notice must do the following:

(1) Describe the general character of the improvement.

(2) State that the assessment roll, with the names of owners and descriptions of property subject to assessment and the amounts of any presumptive assessments, is on file and may be inspected at the works board’s office.

(3) Name a time and date after the date of the last publication on which the works board will do the following at the works board’s office:

(A) Receive and hear remonstrances against the amounts assessed on the roll.

(B) Determine whether the lots or tracts of land have been or will be benefited by the improvement in the following amounts:

(i) The amounts listed on the assessment roll.

(ii) Amounts greater or lesser than the amounts listed on the assessment roll.

(iii) Any amount at all.

     (c) This subsection applies only to counties. The notice must also describe the platted subdivision or the parts of the subdivision on which there is property that is benefited and liable for assessment.

     (d) This subsection applies only to municipalities. The notice must also describe the following:

(1) The public way or public place on which the improvement has been made.

(2) The terminals of the improvement.

(3) The public ways:

(A) that:

(i) intersect the improvement; or

(ii) are parallel to the improvement and within one hundred fifty (150) feet of the improvement; and

(B) on which there is property that is benefited and liable for assessment.

As added by P.L.98-1993, SEC.7.