Indiana Code - Taxation - Title 6, Section 6-1.1-23-1.5

Contracts; collection fees

Sec. 1.5. (a) A county treasurer may enter into a contract, subject
to the approval of the county executive, for services that the county
treasurer considers necessary for:
(1) the administration of this chapter; or
(2) the collection of delinquent personal property taxes.
(b) If delinquent personal property taxes are collected under a
contract entered into under this section, the county treasurer may
collect from the person owing the delinquent taxes a reasonable
collection fee.

As added by P.L.46-1991, SEC.4. Amended by P.L.56-1996, SEC.2.

Last modified: May 28, 2006