1. (a) The works board shall deliver a certified copy of the completed assessment to the county auditor after the works board:

   1. (1) approves and accepts the entire work under any contract; and
   2. (2) allows a final estimate.
2. (b) The duplicate assessment, to be known as the primary assessment, must show the amount due if paid in cash within the time limit.

As added by P.L.7-2002, SEC.1.