§ 92.23. COLLECTION PROCEDURES.  


Latest version.
  • If the owner of the property fails to pay a bill issued under § 92.22 when due, the town's Clerk-Treasurer shall cause to be recorded in the Office of the County Recorder a sworn statement which shall constitute a lien and privilege on the real estate, and shall remain in force and effect for the amount due, until final payment has been made by the owner. The Clerk-Treasurer shall also certify to the County Auditor the amount of the bill, plus any additional administrative costs incurred in the certification, and the total amount certified on the tax duplicate for the property affected, including any accrued interest, shall be collected as delinquent taxes are collected and shall be disbursed to the general fund of the town, (pursuant to I.C. 36-1-6-2).
    (Ord. 323, passed 10-18-04)