ORDINANCE NO. 2025-037

WHEREAS, the Delaware County Auditor and Delaware County Treasurer have the responsibility of assisting with conducting the Tax Sale; and

WHEREAS, the Delaware County expends significant expense conducting the Tax Sale;

and

WHEREAS, Indiana Code §6-1.1-24-16 allows Tax Sale bidders to be charged a fee to cover the expense of conducting the Tax Sale; and

WHEREAS, the Delaware County Commissioners and Delaware County Council believe it is necessary to assess the statutory fees to bidders to avoid taxpayers funding the expense of conducting the Tax Sale; and

WHEREAS, it is necessary to establish a new fee structure to be assessed against the recorded owner of property against whom the lien is assessed; and

WHEREAS, the funds shall be deposited in the County General Fund.

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

1. The Delaware County Council shall create a Tax Sale Bidder Fee for use by the Delaware County Auditor and Delaware County Treasurers' Offices, to be applied to every registered bidder at a Tax Sale.
2. The fee assessed for each registered bidder shall be as follows:
   1. Twenty-five Dollars ($25.00):
      1. To a person who attends no more than one (1) Tax Sale in Delaware County in any calendar year; and
      2. Purchases no more than one (1) property or tax sale certificate.
      3. The fee may be charged even if the person does not purchase a property or tax sale certificate.
   2. One Hundred Dollars ($100.00):
      1. To a person who attends as many tax sales as are offered in Delaware County and may purchase more than one (1) property or tax sale certificate.
3. The Delaware County Treasurer shall deposit the paddle fees in the County General Fund within thirty (30) days after the Tax Sale. The fees may only be used to: