Indiana § 6-1.1-23.5-3 Collection expenses

Indiana Statutes

§ 6-1.1-23.5-3 — Collection expenses

Indiana § 6-1.1-23.5-3

Art. 1.1PROPERTY TAXES

Ch. 23.5Collection of Delinquent Personal Property Taxes

This text of Indiana § 6-1.1-23.5-3 (Collection expenses) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 6-1.1-23.5-3 (2026).

Text

(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 c

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(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.