Sec. 54. (a) The provisions of this chapter permitting the payment of assessments in installments do not apply to assessments of less than twenty-five dollars ($25).

     (b) If:

(1) one (1) landowner owns more than one (1) tract of land; and

(2) an assessment of less than twenty-five dollars ($25) is made against at least one (1) of the tracts of land;

all assessments less than twenty-five dollars ($25) shall be paid within one (1) year.

[Pre-1995 Recodification Citation: 13-2-18-19 part.]

As added by P.L.1-1995, SEC.19.