§ 36-9-23-33 — Collection of unpaid fees; recording of liens; certification to county auditor; fees, charges, and penalties; collection with property taxes

(a) Subsections (c) through (l) do not apply
to unpaid fees and penalties assessed against property occupied by
someone other than the property owner if:
(1) the municipal legislative body has adopted an ordinance
provision described in section 25(f) of this chapter concerning
property occupied by someone other than the property owner;
(2) the ordinance provision described in section 25(f) of this
chapter provides that fees assessed against the property for
services rendered by the sewage works to the property do not
constitute a lien against the property, as described in section
25(f)(3) of this chapter; and
(3) any requirements or conditions:
(A) described in section 25(f)(1) or 25(f)(2) of this chapter; and
(B) included in the ordinance;
have been satisfied.
(b) An officer described in subsection (c) may defer enforcing the
collection of unpaid fees and penalties assessed under this chapter until
the unpaid fees and penalties have been due and unpaid for at least
ninety (90) days. However, in the case of property that is occupied by
someone other than the owner, this subsection does not relieve the
utility of its duty under section 32(c) of this chapter to notify the owner
not later than twenty (20) days after the time user fees become sixty
(60) days delinquent.
(c) Except as provided in subsection (m), the officer charged with
the collection of fees and penalties assessed under this chapter shall
enforce their payment. As often as the officer determines is necessary
in a calendar year, the officer shall prepare either of the following:
(1) A list of the delinquent fees and penalties that are enforceable
under this section, which must include the following:
(A) The name or names of the owner or owners of each lot or
parcel of real property on which fees are delinquent.
(B) A description of the premises, as shown by the records of
the county auditor.
(C) The amount of the delinquent fees, together with the
penalty.
(2) An individual instrument for each lot or parcel of real property
on which the fees are delinquent.
(d) The officer shall record a copy of each list or each individual
instrument with the county recorder who shall charge a fee for
recording the list or each individual instrument in accordance with the
fee schedule established in IC 36-2-7-10. The officer shall then mail to
each property owner on the list or on an individual instrument a notice
stating that a lien against the owner's property has been recorded.
Except for a county having a consolidated city, a service charge of five
dollars ($5), which is in addition to the recording fee charged under
this subsection and under subsection (g), shall be added to each
delinquent fee that is recorded.
(e) This subsection applies only to a county containing a
consolidated city. Using the lists and instruments prepared under
subsection (c) and recorded under subsection (d), the officer shall
certify to the county auditor, according to a schedule agreed upon by
the county treasurer and the officer, a list of the unpaid liens for
collection with the next cycle's property tax installment. The county
and its officers and employees are not liable for any material error in
the information on the list.
(f) This subsection applies to a county not described in subsection
(e). Using the lists and instruments prepared under subsection (c) and
recorded under subsection (d), the officer shall, not later than ten (10)
days after the list or each individual instrument is recorded under
subsection (d), certify to the county auditor a list of the unpaid liens for
collection with the next May installment of property taxes. The county
and its officers and employees are not liable for any material error in
the information on this list.
(g) The officer shall release any recorded lien when the delinquent
fees, penalties, service charges, and recording fees have been fully
paid. The county recorder shall charge a fee for releasing the lien in
accordance with IC 36-2-7-10.
(h) On receipt of the list under subsection (e) or (f), the county
auditor of each county shall add a fifteen dollar ($15) certification fee
for each lot or parcel of real property on which fees are delinquent,
which fee is in addition to all other fees and charges. The county
auditor shall immediately enter on the tax duplicate for the
municipality the delinquent fees, penalties, service charges, recording
fees, and certification fees, which are due not later than the due date of
the next cycle's installment of property taxes. The county treasurer shall
then include any unpaid charges for the delinquent fee, penalty, service
charge, recording fee, and certification fee to the owner or owners of
each lot or parcel of property, at the time the next cycle's property tax
installment is billed.
(i) After certification of liens under subsection (f), the officer may
not collect or accept delinquent fees, penalties, service charges,
recording fees, or certification fees from property owners whose
property has been certified to the county auditor. This subsection does
not apply to a county containing a consolidated city.
(j) If a delinquent fee, penalty, service charge, recording fee, and
certification fee are not paid, they shall be collected by the county
treasurer in the same way that delinquent property taxes are collected.
(k) At the time of each semiannual tax settlement, the county
treasurer shall certify to the county auditor all fees, charges, and
penalties that have been collected. The county auditor shall deduct the
service charges and certification fees collected by the county treasurer
and pay over to the officer the remaining fees and penalties due the
municipality. The county treasurer shall retain the service charges and
certification fees that have been collected, and shall deposit them in the
county general fund.
(l) Fees, penalties, and service charges that were not recorded before
a recorded conveyance shall be removed from the tax roll for a
purchaser who, in the manner prescribed by section 32(d) of this
chapter, files a verified demand with the county auditor.
(m) A board may write off a fee or penalty under subsection (b) that
is for less than two hundred dollars ($200).
[Pre-Local Government Recodification Citation:
19-2-5-24.]
As added by Acts 1981, P.L.309, SEC.96. Amended by
P.L.354-1987, SEC.1; P.L.45-1990, SEC.8; P.L.1-1993, SEC.249;
P.L.57-1993, SEC.18; P.L.88-1995, SEC.11; P.L.236-1997, SEC.1;
P.L.10-1997, SEC.36; P.L.98-2000, SEC.29; P.L.171-2002, SEC.2;
P.L.174-2003, SEC.1; P.L.39-2008, SEC.6; P.L.196-2014, SEC.7;
P.L.21-2017, SEC.2.