(A) For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
LEGAL DESCRIPTION OF EACH PARCEL. Each separate parcel in a deed to which a tax identification number is assigned.
REAL PROPERTY ENDORSEMENT. The notation, “duly entered for taxation subject to final acceptance for transfer”, “not taxable” or “duly entered for taxation” or any similar phrase required by I.C. 36-2-11-14 or any amendments thereto.
(B) The County Auditor is authorized to collect a fee of $5 for each legal description of each parcel contained in a deed for which the Auditor makes a real property endorsement.
(C) Revenue received under this section shall be deposited in a dedicated fund for use in maintaining plat books.
(Ord. 2011-4, passed 9-19-2011)