drainage assessments

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drainage assessments

The Indiana Drainage Code, IC 36-9-27, governs the construction, reconstruction and maintenance of ditches and drains. The "Accounting Manual for Public Drainage Funds" prepared by the State Board of Accounts, a copy of which should be available in your office, should be consulted on all questions pertaining to drainage funds. Some counties have flat rates that all taxpayers pay and some counties assess taxpayer based on the dich or drain on their property.