Indiana Code § 36-9-40-10

Special assessment levy; limitation on amount
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Sec. 10. (a) The works board shall levy special assessments for the amount determined under section 9 of this chapter if: (1) the contract for construction of the system is executed; and (2) the system is constructed.       (b) The special assessments levied under this section may not exceed the cost of construction of the system.

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