1. (a) The board shall give notice by publication at least two (2) times at weekly intervals:

   1. (1) in two (2) newspapers of general circulation in each county having land in the district; or

   2. (2) in one (1) newspaper in the county if there is only one (1) newspaper of general circulation;

      that assessments are due and payable within sixty (60) days after the date of the last publication.

2. (b) Payment of assessments shall be made at:

   1. (1) the office of the board; or
   2. (2) if the court orders, the offices of the treasurers of the counties.

3. (c) The owners of real property assessed for exceptional benefits are entitled to make payment in full unless exceptional benefits are assessed annually and paid with special benefits taxes to the county treasurer. If payment is made in full, the board shall do the following:

   1. (1) Note the payment in the assessment roll in the board's office.
   2. (2) Give a receipt to the landowner paying the assessment.
   3. (3) Enter satisfaction of the lien of the assessment in the appropriate record in the office of the recorder where the assessment is recorded.

4. (d) The payment of the assessment does not relieve the real property from being subject to the following:

   1. (1) A special benefits tax.

   2. (2) An annual assessment for maintenance and operation based upon the original exceptional benefit assessment.

      [Pre-1995 Recodification Citation: 13-3-3-78.]

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