Sec. 321.261. (A) Five per cent of all delinquent real | 13 |
property, personal property, and manufactured and mobile home | 14 |
taxes and
assessments collected by the county treasurer shall be | 15 |
deposited
in the delinquent tax and assessment collection fund, | 16 |
which shall
be created in the county treasury. TheExcept as | 17 |
otherwise provided in division (B) of this section, the moneys in | 18 |
the fund,
one-half of which shall be appropriated by the board of | 19 |
county
commissioners to the treasurer and one-half of which shall | 20 |
be
appropriated to the county prosecuting attorney, shall be used | 21 |
solely in connection with the collection of delinquent real | 22 |
property, personal property, and manufactured and mobile home | 23 |
taxes and
assessments. | 24 |
Annually by the first day of December, the treasurer and
the | 25 |
prosecuting attorney each shall submit a report to the board | 26 |
regarding the use of the moneys appropriated to their respective | 27 |
offices from the delinquent tax and assessment collection fund. | 28 |
Each report shall specify the amount appropriated to the office | 29 |
during the current calendar year, an estimate of the amount so | 30 |
appropriated that will be expended by the end of the year, a | 31 |
summary of how the amount appropriated has been expended in | 32 |
connection with delinquent tax collection activities, and an | 33 |
estimate of the amount that will be credited to the fund during | 34 |
the ensuing calendar year. | 35 |
(B) A board of county commissioners may, by resolution, | 36 |
authorize the use of up to three million dollars each year in the | 37 |
county's delinquent tax and assessment collection fund to assist | 38 |
municipal corporations located in the county, upon application to | 39 |
the county for the funds, in the nuisance abatement of | 40 |
deteriorated residential buildings in foreclosure, including | 41 |
paying the costs of securing such buildings, lot maintenance, and | 42 |
demolition. | 43 |