Indiana Code § 13-26-11-6

Sewage works beneficial to lots, land, or buildings
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Sec. 6. Unless the board finds and directs otherwise, the sewage works are considered to benefit every: (1) lot; (2) parcel of land; or (3) building; connected or to be connected under the terms of an ordinance requiring connections with the sewer system of the district as a result of construction work under the contract. The rates or charges shall be billed and collected accordingly. [Pre-1996 Recodification Citation: 13-3-2-23(b).]

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