1. (a) The report of the board of appraisers must state the following:

   1. (1) The name of the record owner of the real property appraised.

   2. (2) If damages are assessed, the following:

      1. (A) The names of other persons entitled to share in the award.
      2. (B) The best known mailing address of the persons.
      3. (C) A description of the property appraised.
      4. (D) The amount of damages or exceptional benefits, or both.

2. (b) An error in:

   1. (1) the names or addresses of the owners or other persons; or

   2. (2) the descriptions;

      does not invalidate the appraisal or the levy of assessments if a sufficient description is given to identify the land.

3. (c) A majority of the board of appraisers shall sign the report.

4. (d) One (1) copy of the report shall be filed in the office of the district.

   [Pre-1995 Recodification Citation: 13-3-3-61(j).]

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