(A) Purpose. The purpose of this section is to provide the County Treasurer with authority to publish the names, addresses, and the amount of the delinquent personal property taxes to assist in the collection of current delinquent personal property taxes and for the further purpose of deterring future personal property tax delinquencies.
(B) Publication of list of delinquent taxpayers. Annually, upon providing notice of a personal property tax delinquency as required under I.C. 6-1.1-23-1 et seq., and after the period of time for response to said notice has expired, in addition to any other remedies available to the County Treasurer under I.C. 6-1.1-23-1 et seq., the County Treasurer shall prepare a list of the names, addresses, and delinquencies of every taxpayer who continues to owe delinquent personal property taxes as of the last date to respond to said notice, and shall publish said list in accordance with I.C. 5-3-1.
(C) Authority to publish. Authority to publish a list of delinquent personal property taxpayers is hereby conferred by the Board of Commissioners upon the County Treasurer pursuant to I.C. 36-1-3-1 et seq.
(D) Statutory remedies. The authority conferred by the Board of Commissioners on the County Treasurer as set forth herein shall be in addition to any other remedies available to the Treasurer which may be exercised in order to collect delinquent personal property taxes. Nothing contained herein shall be construed to supersede statutory authority or duties conferred upon the County Treasurer in the collection of delinquent personal property taxes specifically authorized under I.C. 6-1.1-23-1 et seq.
(Ord. 1993-11, passed 9-13-1993)