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Ind. Code § 6-1.1-23-7

Collection expenses; payment; fees; disposition

Applied in 1 court decision — leading case Valparaiso Technical Institute, Inc. v. Porter County Treasurer (1997)

Most recently applied in Valparaiso Technical Institute, Inc. v. Porter County Treasurer (February 1997)

Formerly: Acts 1975, P.L.47, SEC.1

Sec. 7. (a) With respect to the collection of delinquent personal property taxes, the county treasurer shall charge the following collection expenses to each delinquent taxpayer:

(1) For making a demand by:

(A) registered or certified mail, eight dollars ($8); or

(B) any other manner permitted by section 1 of this chapter, five dollars ($5).

(2) For making a levy, ten dollars ($10).

(3) For selling personal property, ten percent (10%) of the sale price.

(4) For advertising a sale, the legal rates for advertising.

(5) For transfer and storage of personal property, the actual expense incurred.

(6) 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;

under IC 6-1.1-23-10.

(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.

Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.