Indiana Code § 14-26-8-54

Assessments less than $25
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Sec. 54. (a) The provisions of this chapter permitting the payment of assessments in installments do not apply to assessments of less than twenty-five dollars ($25).       (b) If: (1) one (1) landowner owns more than one (1) tract of land; and (2) an assessment of less than twenty-five dollars ($25) is made against at least one (1) of the tracts of land; all assessments less than twenty-five dollars ($25) shall be paid within one (1) year. [Pre-1995 Recodification Citation: 13-2-18-19 part.]

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