OPINION
NAJAM, Judge.
STATEMENT OF THE CASE
In September 2002, the Noble County Drainage Board ("the Board") issued its final order regarding maintenance of the Hosler Watershed System ("the Watershed"), in which the Board assessed periodic maintenance rates to be paid by persons who own land within the Watershed. Thereafter, Terry Clouse, Helen Clouse, Michael Clouse, Jaqueline Clouse, Charles Eugene Akers, and Edna Akers (collectively, "the Petitioners...
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