ORDINANCE NO. 2025-039

WHEREAS, the Delaware County Auditor’s Office has the responsibility of assisting with conducting the Tax Sale; and

WHEREAS, the Delaware County Auditor’s Office expends a significant amount of time on the Tax Sale preparing for, conducting, and working on post-sale matters to finalize the sale; and

WHEREAS, The Delaware County Commissioners believe it is necessary to assess a fee to all parcels certified to be in the Tax Sale by July 1^st of each respective year to avoid the cost burdening taxpayers;

WHEREAS, the Delaware County Auditor has authority pursuant to I.C. ** (home rule), to assess a fee for its work on the Tax Sale and deposit it into a new fund; and

WHEREAS, it is necessary to establish a new fund in the Auditor’s Office into which the proceeds will be deposited.

NOW THEREFORE, BE IT ORDAINED BY THE COUNTY COMMISSIONERS OF DELAWARE COUNTY, INDIANA THAT:

1. 1. The Delaware County Commissioners shall create a Tax Sale Administrative Fee for use by the Auditor’s Office, to be applied to all parcels certified to be in the Tax Sale by July 1^st of each respective year.
2. 2. The fee assessed for each parcel shall be One Hundred Dollars ($100.00).
3. 3. The Lien Administrative Fee may be used to cover any cost incurred to administer and process the County Tax Sale.
4. 4. All funds received by the Delaware County Auditor’s Office from the Tax Sale Administrative Fee shall be deposited into a Non-Reverting Fund #4933, Auditor’s Tax Sale Administrative Fee Fund.
5. 5. This Ordinance and the fees herein shall be effective fourteen (14) days after the Ordinance is published pursuant to the law.