Sec. 22. (a) This subsection does not apply to the collection of property taxes. The board of a district may contract with a county to collect fees and revenue for a board.

     (b) A contract under this section must do all of the following:

Terms Used In Indiana Code 13-21-3-22

  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Contract: A legal written agreement that becomes binding when signed.
  • in writing: include printing, lithographing, or other mode of representing words and letters. See Indiana Code 1-1-4-5
  • Property: includes personal and real property. See Indiana Code 1-1-4-5
(1) Describe the fees and revenue that will be collected.

(2) Describe the responsibilities of the district and the county.

(3) Describe any collection charges that a county will impose to reimburse the county for the administrative expenses of collecting fees and revenue.

(4) Establish the date or conditions under which the agreement expires.

(5) Be in writing.

A contract may include other necessary or appropriate terms.

     (c) Before a contract under this section becomes effective:

(1) the county auditor and the county treasurer must consent to the terms of the contract; and

(2) the board of the district and the executive body for the county must approve the contract by resolution in a public meeting.

The written consent of the county auditor and county treasurer must be incorporated by reference into the resolution adopted by the county executive body.

     (d) To carry out a contract under this section, a county executive body may establish a collection charge. The charge may not exceed the direct costs of collecting fees and revenue, including an allowance for computer reprogramming and other costs incurred to establish and maintain the collection program. Collection charges received by a county shall be deposited in the county general fund.

     (e) Revenue and fees collected by a county shall be deposited in a separate fund and distributed to the district, without an appropriation or a claim, under the terms of the contract.

     (f) A county may include a notice of the amount of fees, charges, or other revenue subject to this section in a property tax notice sent to a taxpayer.

     (g) A county or the district may collect a delinquent payment subject to this section in the same manner as any general debt may be collected.

[Pre-1996 Recodification Citation: 13-9.5-2-15.]

As added by P.L.1-1996, SEC.11.