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.
(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.