Sec. 21. (a) The works board shall deliver a certified copy of the completed assessment to the county auditor after the works board:
(1) approves and accepts the entire work under any contract; and
(2) allows a final estimate.
(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.