It shall be the declared policy of this tax unit that the expenses maintaining records on delinquent taxes owed to the unit and of collecting those taxes, now an unfair burden on the general revenue and the taxpayers who pay on time, should be borne instead by the delinquent properties and their owners who are responsible for causing those expenses; and to effectuate this policy, the unit hereby orders that the costs be charged against the delinquent properties and their owners as authorized collection expenses as herein provided, and the same are hereby made a part of the tax liens against the delinquent property to which each cost is attributable.
(1981 Code, § 13.3)