Section 14-26-8-58 - Assessments as liens; priority; payment; cancellation(a) The amount of an assessment as made or approved and confirmed by the court is a lien upon the land assessed from the time the assessment is approved and confirmed. The lien follows all other improvement liens upon the affected real property in order of priority as to date of attachment.(b) The county surveyor charged with the construction of the work shall keep in the county surveyor's office a complete copy of the assessments that may, upon demand, be examined by any interested person.(c) An owner of land assessed for benefits who desires to transfer the property free and clear of the lien for the assessment may deposit with the county treasurer the full amount of the benefits assessed against the tract or parcel of land. When the professional surveyor has made the final computation to the county auditor, the treasurer shall pay to the person paying the assessment the surplus, if any, over the actual assessment. Whenever the owner of a tract or parcel of land has paid to the treasurer and the treasurer's books show the payment, the lien for the assessment on the tract or parcel of land is automatically canceled.Pre-1995 Recodification Citation: 13-2-18-20.
Amended by P.L. 57-2013, SEC. 15, eff. 7/1/2013.As added by P.L. 1-1995, SEC.19.