(A) There is hereby established a Lake County Tax Sale Paddle Fee to be charged to persons participating in a Treasurer’s Tax Sale or a Commissioners’ Certificate Sale as a bidder.
(B) The paddle fee shall be required even if the person does not purchase a property or tax sale certificate; the fee shall be set as follows:
(1) Twenty-five ($25) dollars for a person who attends no more the one tax sale in the county in any calendar year and purchases no more than one property or tax sale certificate;
(2) One hundred ($100) dollars for a person who attends as many tax sales as are offered in the county in the calendar year, and may purchase more than one property or tax sale certificate.
(C) The treasurer shall deposit the paddle fee in the County General Fund not later the 30 days after the conclusion of the tax sale and may be used only to (1) defray the expenses of the tax sale or (2) reduce the number of vacant and abandoned houses, including rehabilitation, demolition and foreclosure prevention and counseling.
(Ord. 1385A, passed 6-9-2015)