2023 Indiana Code › Title 14. Natural and Cultural Resources › Article 30.5. Watershed Development Commissions › Chapter 5. Funding of a Watershed Development Commission › 14-30.5-5-3. Special Assessment Collection Procedures

Sec. 3. (a) In each calendar year in which an annual special assessment will be imposed under section 1(b), 1(c), 1(d)(2), or 1(d)(3) of this chapter, the county auditor shall do the following with respect to the property tax statement of the owner of a taxable parcel that is subject to the special assessment:
(1) Add the amount of the special assessment.
(2) Designate the special assessment in a manner distinct from general taxes.
(3) Indicate that the full annual assessment is due in the year in which the statement is sent to the owner of the taxable parcel.
(b) A special assessment imposed under section 1(b), 1(c), 1(d)(2), or 1(d)(3) of this chapter shall be collected in the same manner as other special assessments are collected under IC 6-1.1. However, a delinquent special assessment is not subject to enforcement under IC 6-1.1-24 and IC 6-1.1-25. The following apply to the enforcement of a special assessment:
(1) The assessment is not the personal obligation of the owner of the taxable parcel affected by the assessment.
(2) A special assessment constitutes a lien against the taxable parcel.
(3) The lien described in subdivision (2) is superior to all other liens except tax liens and first lien mortgages.
(c) At the time of each annual tax settlement, the county auditor shall certify the amount of the special assessments collected.
(d) The county auditor shall do the following:
(1) In the case of special assessments imposed under section 1(b) or 1(c) of this chapter, the county auditor shall pay the total amount of the special assessments collected under this section to the watershed development commission for deposit under section 6 of this chapter.
(2) In the case of a county in which the fiscal body adopts a resolution to impose special assessments under section 1(d)(2) of this chapter, the county auditor shall do the following:
(A) Retain from the special assessments collected under this section for the county's use under section 5 of this chapter an amount equal to ten percent (10%) of the amount that would otherwise be due under section 1(b) of this chapter in the annual special assessment against taxable parcels of real property in the county that are located within any part of the watershed development commission's designated watershed.
(B) Pay the remainder of the special assessments collected under this section to the watershed development commission for deposit under section 6 of this chapter.
(3) In the case of a county in which the fiscal body adopts a resolution to impose special assessments under section 1(d)(3) of this chapter, the county auditor shall do the following:
(A) Retain from the special assessments collected under this section the following amounts for the county's use under section 5 of this chapter:
(i) The total amount of the special assessments imposed under section 1(d)(3) of this chapter that exceeds the amount that would otherwise be due in the annual special assessment against taxable parcels of real property in the county under section 1(b) or 1(c) of this chapter.
(ii) An amount equal to ten percent (10%) of the amount that would otherwise be due in the annual special assessment against taxable parcels of real property in the county under section 1(b) or 1(c) of this chapter.
(B) Pay the remainder of the special assessments collected under this section to the watershed development commission for deposit under section 6 of this chapter.
(e) The county auditor shall make the payments to the watershed development commission required by subsection (d) on the dates of the June and December settlement and apportionment of property taxes collected under IC 6-1.1.
As added by P.L.251-2023, SEC.13.