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.