Indiana Code 36-9-28-6. Board of assessors; duties; appeals from assessments; hearings; roll of property owners; corrections; actions to contest; costs
Terms Used In Indiana Code 36-9-28-6
(1) inspect the line of the proposed project and the property within the area affected by the project;
(2) estimate and assess the benefits against each piece of property to be benefited by the project;
(3) award damages to each piece of property to be injuriously affected by the project; and
(4) prepare and file with the clerk of the circuit court an assessment roll of the assessment against each property owner.
The clerk shall then give written notice of the assessment and the right to appeal by certified mail or personal service upon each of the property owners being assessed as the property owner’s name and address appears on the tax records of the county. The clerk shall make and file in the clerk’s records an affidavit of the giving of the notice.
(c) Appeals from the assessments may be made to the circuit court within fifteen (15) days after the time of the filing of the clerk’s affidavit of service. The appeals shall be conducted in the manner directed by the court.
(d) In hearing appeals of assessments, the board of assessors shall:
(1) sit at the times and places directed by the court;
(2) administer oaths;
(3) send for persons and papers; and
(4) hear testimony concerning the question of benefits and damages to be assessed.
The hearing may be continued from day to day.
(e) After hearing any appeals, the board of assessors shall finalize the roll of property owners whose property will be benefited or injured by the project, including:
(1) a description of the property affected; and
(2) the amount of the benefits or damages to the property, listed opposite each description;
and shall file it with the court.
(f) The board of assessors may correct a mistake or supply an omission in the roll at any time. Proceedings under this chapter are not defective or void because of an omission or defect in the roll, and a property owner may not object to the proceedings on the ground of any mistake in or omission of:
(1) the name of any person; or
(2) the description of any property.
The court may call the board together to make any necessary additions or corrections to the roll.
(g) An action to contest the assessments and the acts of the board of assessors must be commenced within:
(1) thirty (30) days after the affidavit of service by the clerk of the circuit court; or
(2) if an appeal is taken, within thirty (30) days after the filing of the final report with the court.
(h) The court shall make reasonable allowances to the board of assessors and for attorney‘s fees, and shall tax these allowances with the other costs of the proceedings. The allowances are payable out of money available from bond proceeds, assessments, or the municipal treasury.
[Pre-Local Government Recodification Citations: 19-4-20-6 part; 19-4-20-7; 19-4-20-9 part.]
As added by Acts 1981, P.L.309, SEC.104. Amended by P.L.84-2016, SEC.188; P.L.127-2017, SEC.366.