Indiana Code § 36-9-27-98

Payment of assessments by municipality or county
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Sec. 98. (a) Whenever a regulated drain is: (1) located wholly or partly within a municipality; and (2) constructed, reconstructed, or maintained under this chapter; the municipal fiscal body may, on behalf of the owners assessed or to be assessed within the municipality, pay the total assessment for the construction, reconstruction, or maintenance within the municipality. The payment may be made from any appropriation provided by law, including a cumulative drainage fund established under section 99 of this chapter.       (b) Whenever a regulated drain is: (1) located outside the corporate boundaries of any municipality within a county; and (2) constructed, reconstructed, or maintained under this chapter; the county fiscal body may, on behalf of the owners assessed or to be assessed outside any municipality and within the county, pay all or part of the assessment for the construction, reconstruction, or maintenance outside any municipality and within the county. The payment of all or part of the assessment by the county fiscal body may be made only from a cumulative drainage fund established under section 99 of this chapter. [Pre-Local Government Recodification Citations: 19-4-10.1-1 part; 19-4-10.1-2 part.]

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