Assessments as Liens; Collection of Assessments

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Sec. 55. An assessment constitutes a lien upon the tracts or parcels of land and shall be collected at the same time and in the same manner as taxes are collected. After collection the assessments shall be deposited in the lake improvement fund or the county general fund.

[Pre-1995 Recodification Citation: 13-2-18-19 part.]

As added by P.L.1-1995, SEC.19.


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