1. (a) If the appraisers have determined that there are exceptional benefits to real property, the board of directors shall prepare an assessment roll from the appraisers' report as approved by the court. The assessment roll consists of the following:

   1. (1) A description of each parcel of real property exceptionally benefited.
   2. (2) The name of the owner as listed on the tax duplicate or described in the appraisers' report as approved by the court.
   3. (3) The amount of the assessment.

2. (b) The assessment roll shall be distributed as follows:

   1. (1) One (1) copy shall be recorded in the office of the recorder of each county in which real property exceptionally benefited is located.
   2. (2) One (1) copy shall be filed with the auditor of each county in which land of a district exceptionally benefited is located.
   3. (3) One (1) copy shall be kept on file in the office of the district.

3. (c) Assessments for exceptional benefits are a lien upon each parcel of real property against which the exceptional benefits are assessed from the date that the assessment is approved by the court.

   [Pre-1995 Recodification Citation: 13-3-3-77.]

As added by P.L.1-1995, SEC.26.