Ind. Code § 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. (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. (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. (3) any requirements or conditions:
  1. (A) described in section 25(f)(1) or 25(f)(2) of this chapter; and
  2. (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:
1. (A) The name or names of the owner or owners of each lot or parcel of real property on which fees are delinquent.
2. (B) A description of the premises, as shown by the records of the county auditor.
3. (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.