Ind. Code § 36-9-27-44 – Establishment of maintenance funds for drains

(a) A maintenance fund is established for each regulated drain and for each combination of drains established under section 41 of this chapter. A maintenance fund consists of:
1. (1) money received from annual assessments upon land benefited by the periodic maintenance of a drain;
2. (2) penalties received on collection of delinquent annual assessments made for the periodic maintenance of a drain; and
3. (3) money received from any person as compensation for damages suffered to a drain.
(b) The county auditor shall:
1. (1) set up a separate ledger account for each regulated drain or combination of drains whenever the board fixes an annual assessment for the periodic maintenance of the drain or combination; and
2. (2) extend the assessments upon the ditch duplicate in each year that the assessments are to be made.
(c) Whenever the county surveyor's estimate for annual maintenance of any drain is not more than one thousand five hundred dollars ($1,500), the board may exempt that drain from the requirement that a maintenance fund be established. Expenses up to one thousand five hundred dollars ($1,500) in each year for the drain shall be paid from the general drain improvement fund established under section 73 of this chapter. The surveyor may make these minor repairs without advertising or letting a contract or contracts, but the total of these expenditures in any one (1) county in each year may not exceed ten dollars ($10) per mile of regulated drains in the county. Expenditures under this subsection may not be assessed to the affected owners.
(d) The board may deposit money that is in a maintenance fund in the manner and to the extent provided by IC 5-13-6 .
[Pre-Local Government Recodification Citation: 19-4-7-2.]
As added by Acts 1981, P.L.309, SEC.101. Amended by P.L.351-1985, SEC.1; P.L.19-1987, SEC.55.