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:
Terms Used In Indiana Code 6-1.1-23.5-3
- 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
- Attorney: includes a counselor or other person authorized to appear and represent a party in an action or special proceeding. See Indiana Code 1-1-4-5
- Personal property: includes goods, chattels, evidences of debt, and things in action. See Indiana Code 1-1-4-5
- Personal property: All property that is not real property.
- Property: includes personal and real property. See Indiana Code 1-1-4-5
- Uniform Commercial Code: A set of statutes enacted by the various states to provide consistency among the states' commercial laws. It includes negotiable instruments, sales, stock transfers, trust and warehouse receipts, and bills of lading. Source: OCC
(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.
