1. (a) If the board determines to collect exceptional benefit assessments or installments of the assessments to provide for the fund in whole or in part, the board shall file with the district plan or part of or amendment to the plan the description of the land that the board has determined to be exceptionally benefited by the:

   1. (1) works of improvement;
   2. (2) addition to the works of improvement; or
   3. (3) repair of the works of improvement.
2. (b) The board shall have written notice mailed first class postage prepaid to the owners of record of the land to the effect that the financing of the fund has been determined. The notice must state the time and place of the court hearing on the determination.

3. (c) Notwithstanding this section:

   1. (1) the determination by the board of the land to be exceptionally benefited; and

   2. (2) the notice on the determination;

      does not bind the determination with regard to the existence and amount of exceptional benefits of appraisers appointed under IC 14-33-8 .

      [Pre-1995 Recodification Citation: 13-3-5-6.]

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