Indiana Code § 14-26-8-23

Requirements of assessments of benefits or damages
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Sec. 23. The assessing of benefits or damages is to be made: (1) on each separate tract of land to be affected; (2) to easements held by railways or other corporations; and (3) to cities, towns, and other public or private corporations; including any land or water right or easement injuriously or beneficially affected. [Pre-1995 Recodification Citation: 13-2-18-7 part.]

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