Sec. 12.1. If:

(1) a property owner or a person acting on behalf of a property owner tenders a draft to the county treasurer for the payment of the taxes or special assessments levied against any property; and

Terms Used In Indiana Code 6-1.1-22-12.1

(2) the draft is dishonored upon presentation for payment;

any costs incurred by the county treasurer because of the dishonoring of the draft are a liability of the taxpayer, which may be entered on the tax duplicate for the property. If entered on the tax duplicate, the amount of the liability is subject to interest, penalty, and collection in the same manner as all other special assessments.

As added by P.L.57-1993, SEC.10.