Sec. 19. (a) A subdivision drain repair lien under this chapter attaches to real estate upon the recording of a notice of lien by the fiscal officer in the office of the recorder of the county in which the real estate is located. (b) A notice of lien may not be recorded under this section unless the notice of lien: (1) contains: (A) the address and legal description of the property that is subject to the lien; (B) the name of the property owner who is subject to the lien; and (C) the amount of the lien; and (2) is: (A) signed by the fiscal officer and (B) acknowledged as in the case of deeds. (c) A subdivision drain repair lien attaches on the date of the recording of the notice of the lien under this section and does not relate back to the date of the subdivision drain repairs for which the assessments were imposed on the property owner.
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