debt of the named taxpayer.” The statute further provides, “This debt in all respects has the same force and effect as a judgment.”

The Treasurer shall not initiate any legal action in a court in Delaware County to enforce a judgment for delinquent personal property taxes except as provided by statute, as follows: (1) in order to obtain a court order restraining the taxpayer from transacting business in the county, pursuant to Indiana Code Section 6-1.1-23-10(b); (2) to request attorney’s fees pursuant to Indiana Code Section 6-1.1-23-10(e); or (3) to set aside a judgment for personal property taxes pursuant to Indiana Code Section 6-1.1-23-12.

A taxpayer may open a cause of action in the Delaware Circuit Courts to set aside a judgment for personal property taxes pursuant to Indiana Code Section 6-1.1-23-12.

(2) Clerk’s Duties:

The Clerk of Delaware County shall not open for filing in the Circuit Courts in Delaware County any legal action to enforce a judgment for delinquent personal property taxes except as provided in Section A(1). If the Treasurer presents for filing in a Circuit Court a pleading related to personal property taxes, and if the Clerk is not certain whether to accept the pleading, or to open the case for filing, the Clerk shall consult with the Judge designated by the Board of Judges of the Delaware Circuit Court, who shall instruct the Clerk whether to accept the pleading or open the case for filing.

If the Designated Judge is not available and action is necessary before the Designated Judge becomes available, the Clerk shall refer the issue to the Court Administrator, who will consult with a judge of the Delaware Circuit Court.

(B) Adjudicating Attorney Fees for Collecting Personal Property Taxes:

Pursuant to Indiana Code Section 6-1.1-23-1.5, the Treasurer may enter into a contract, subject to the county executive’s approval, for services considered necessary to collect delinquent personal property taxes.

Pursuant to Indiana Code Section 6-1.1-23-10(e), the Treasurer must file a petition in the Designated Judge’s Court for approval to pay attorney’s fees for legal services not related to formal judicial proceedings. The Treasurer shall file the petition in the “Miscellaneous” Docket for the Circuit Court in which the Designated Judge is serving. The Designated Judge shall approve the attorney’s fees for collecting personal property taxes before the Treasurer makes payment, in all cases not formally filed in a court.

In determining fees for collecting delinquent personal property taxes, the court will consider the contract executed by the Treasurer and the attorney pursuant to I.C. 6-1.1-23-1.5. The Court must also consider the factors established in Rule 1.5(a) of the Rules of Professional Conduct in determining the fees.