Sec. 3. (a) With respect to the collection of delinquent personal property taxes under this chapter, the county treasurer shall charge the following collection expenses to each delinquent taxpayer:
(1) For making a demand:
(A) by registered or certified mail, eight dollars ($8); or
(B) by some means other than registered or certified mail, five dollars ($5).
(2) For selling personal property, ten percent (10%) of the sale price.
(3) For advertising a sale, the legal rates for advertising.
(4) For transfer and storage of personal property, the actual expense incurred.
(5) Other reasonable expenses of collection, including:
(A) title search expenses;
(B) uniform commercial code search expenses; and
(C) reasonable attorney's fees or court costs incurred:
(i) in the collection process;
(ii) due to a court order; or
(iii) due to an order of the treasurer.
(b) The fees collected under this section are the property of the county and shall be deposited in the county general fund. The collection expenses incurred in connection with the levy upon and sale of personal property shall be paid from the county general fund without prior appropriation.
As added by P.L.235-2017, SEC.9.
Structure Indiana Code
Chapter 23.5. Collection of Delinquent Personal Property Taxes Attributable to a Mobile Home
6-1.1-23.5-3. Collection Expenses
6-1.1-23.5-4. Preparation of Tentative Auction List
6-1.1-23.5-5. Demand for Payment
6-1.1-23.5-6. Installment Agreements
6-1.1-23.5-7. Payment Before Sale at Auction
6-1.1-23.5-8. Mobile Homes Not Suitable for Sale
6-1.1-23.5-9. Notice of Sale; Preparation
6-1.1-23.5-10. Notice of Sale; Publication and Mailing
6-1.1-23.5-11. Requests for Information in an Alternative Form
6-1.1-23.5-12. Notice to Owners
6-1.1-23.5-13. Application for Judgment and Order for Sale
6-1.1-23.5-14. Examination; Hearing; Objections; Judgment and Order for Sale
6-1.1-23.5-15. Public Auction; Proceeds of Sale; Claims for Surplus Amounts
6-1.1-23.5-16. Failure to Pay Bid
6-1.1-23.5-17. Insufficient Bids
6-1.1-23.5-18. Mobile Home Not Sold; Statement of Collection Costs
6-1.1-23.5-19. Disqualified Purchasers; Certain Unpaid Liabilities
6-1.1-23.5-20. Disqualified Purchasers; Unauthorized Business Associations
6-1.1-23.5-21. Performance of Duties of County Treasurer or County Auditor by Other Persons