Indiana Code — Title 6 (Taxation)
IC 6-1.1-23.5-3
Collection expenses
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.
Amendment history
As added by P.L.235-2017, SEC.9.
Source: view the official text
Nearby sections (25 sections)
- 6-1.1-23-4 · Notice of sale
- 6-1.1-23-5 · Auction of property; record; proceeds of sale
- 6-1.1-23-6 · Scope of levy and sale provisions; exemption of household
- 6-1.1-23-7 · Collection expenses; payment; fees; disposition
- 6-1.1-23-8 · Delinquent taxpayer about to remove property from county;
- 6-1.1-23-9 · Record of delinquencies
- 6-1.1-23-10 · Notice of judgment and execution; restraining orders;
- 6-1.1-23-11 · Certificate of judgment to treasurers of other counties;
- 6-1.1-23-12 · Setting aside judgment; grounds
- 6-1.1-23-13 · Satisfaction of judgments
- 6-1.1-23.5-1 · Applicability
- 6-1.1-23.5-2 · Definitions
- 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…
- 6-1.1-23.5-15 · Public auction; proceeds of sale; claims for surplus…