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14-26-8-54. Assessments less than $25

IN Code § 14-26-8-54 (2019) (N/A)
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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.

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14-26-8-55. Assessments as liens; collection of assessments