(a) Any officer authorized by this chapter to collect a fine, reimbursement or other fee, or item of cost may request the trial court in which a criminal action or proceeding was held to make a finding that a fine, reimbursement or other fee, or item of cost imposed in the action or proceeding is uncollectible if the officer believes:
(1) the defendant is deceased;
(2) the defendant is serving a sentence for imprisonment for life or life without parole; or
(3) the fine, reimbursement or other fee, or item of cost has been unpaid for at least 15 years.
(b) On a finding by a court that any condition described by Subsection (a) is true, the court may order the officer to designate the fine, reimbursement or other fee, or item of cost as uncollectible in the fee record. The officer shall attach a copy of the court’s order to the fee record.