(A) Pursuant to I.C. 6-8.1-8-3, the County Sheriff shall attempt to levy on, and collect, a judgment arising from a state tax warrant in the county.
(B) I.C. 6-8.1-8-2(b) provides that when the State Department of Revenue issues a tax warrant, a collection fee of 10% of the unpaid tax is added to the total amount due.
(C) If the Sheriff has entered a salary contract under I.C. 36-2-13-2.5, the Sheriff shall deposit, in the County General Fund, the part of the collections that represents the 10% collection fee added under I.C. 6-8.1-8-2(b), in accordance with I.C. 6-8.1-8-3.
(D) If the Sheriff has not entered into a salary contract under I.C. 36-2-13-2.5, the Sheriff shall keep the part of the tax warrant collections that represents the 10% collection fee added under I.C. 6-8.1-8-2(b), provided that said sum, when added to his or her compensation, does not exceed the amount allowed by I.C. 36-2-13-17.
(Council Ord. 2019-11, passed 11-18-2019)