Indiana Code § 36-7-15.5-19

Transmission of schedule of assessments; entry on tax duplicates; collection
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Sec. 19. The commission shall annually transmit to the county auditor the schedule of assessments of benefits. The county auditor shall enter the assessments of benefits on the tax duplicates. The county treasurer shall collect and enforce the amount of the assessed benefit in the same manner that property taxes are entered, collected, and enforced.

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