Sec. 89. (a) The lien of a ditch assessment attaches to the land assessed on the date of certification of the final assessment to the county auditor, and is inferior only to tax liens.

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Terms Used In Indiana Code 36-9-27-89

  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5
     (b) The lien of a ditch assessment terminates on the date it is paid in full or on the last day of the fifth year after the last payment became due.

[Pre-Local Government Recodification Citation: 19-4-7-13.]

As added by Acts 1981, P.L.309, SEC.101.

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