Ind. Code § 14-26-8-54
(b) If:
(2) an assessment of less than twenty-five dollars ($25) is made against at least one (1) of the tracts of land;
all assessments less than twenty-five dollars ($25) shall be paid within one (1) year.
[Pre-1995 Recodification Citation: 13-2-18-19 part.]
As added by P.L.1-1995, SEC.19.