(a)The board 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
department of its duty under section 29(d) of this chapter to notify the
owner not later than twenty (20) days after the time user fees become
sixty (60) days delinquent.
(b)Except as provided in subsection (k), the board shall enforce
payment of fees imposed under this chapter. As often as the board
determines necessary in a calendar year, the board shall prepare either
of the following:
(1)A list of the delinquent fees and penalties that are enforceable
under this section.
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(a) The board 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
department of its duty under section 29(d) of this chapter to notify the
owner not later than twenty (20) days after the time user fees become
sixty (60) days delinquent.
(b) Except as provided in subsection (k), the board shall enforce
payment of fees imposed under this chapter. As often as the board
determines necessary in a calendar year, the board shall prepare either
of the following:
(1) A list of the delinquent fees and penalties that are enforceable
under this section. The list must include the following:
(A) The name of the owner 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.
(c) An officer of the board 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 mail by
certified mail, or by another delivery service providing proof of
delivery, 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. A service charge of five dollars ($5), which is in
addition to the recording fee charged under this subsection and under
subsection (e), shall be added to each delinquent fee that is recorded.
(d) Using the lists and instruments prepared under subsection (b)
and recorded under subsection (c), the board shall, not later than ten
(10) days after the list or each individual instrument is recorded under
subsection (c), 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.
(e) The board 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.
(f) Upon receipt of the list under subsection (c), 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. The fee is
in addition to all other fees and charges. The county auditor shall
immediately enter on the tax duplicate for the district the delinquent
fees, penalties, service charges, recording fees, and certification fees,
which are due not later than the due date of the next May installment
of property taxes. The county treasurer shall 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.
(g) After certification of liens under subsection (d), the board 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.
(h) 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.
(i) 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
district. The county treasurer shall retain the service charges and
certification fees that have been collected and shall deposit them in the
county general fund.
(j) 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 29(e) of this
chapter, files a verified demand with the county auditor.
(k) A board may write off a fee or penalty under subsection (a) that
is less than forty dollars ($40).