Ind. Code § 36-9-25-11.2

Sec. 11.2. If a fee established under section 11 of this chapter is not paid within the time fixed by the board, a copy of any notice of delinquency sent to a delinquent user who is a tenant must be sent to the owner of the property occupied by the tenant at the latest address of the owner as shown on the property tax records of the county in which the property is located.