Sec. 16. (a) The county fiscal body may adopt an ordinance requiring every person who wishes to participate in a tax sale as a bidder to pay a paddle fee.
(b) A paddle fee adopted under subsection (a) may not exceed:
(1) twenty-five dollars ($25) for a person who:
(A) attends no more than one (1) tax sale in the county in any calendar year; and
(B) purchases no more than one (1) property or tax sale certificate; or
(2) one hundred dollars ($100).
(c) A person may be required to pay the twenty-five dollar ($25) paddle fee even if the person does not purchase a property or tax sale certificate.
(d) A person who purchases a one hundred dollar ($100) paddle fee is permitted to participate as a bidder in as many tax sales as are offered in the county in the calendar year, and may purchase more than one (1) property or tax sale certificate.
(e) The treasurer shall deposit the paddle fee in the county general fund not later than thirty (30) days after the conclusion of the tax sale. The proceeds of the paddle fee 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.
As added by P.L.66-2014, SEC.11.