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RES 1989-30 ADMINISTRATIVE FEE FOR DELINQUENT TAX COLLECTION i RESOLUTION 30 -89 WHEREAS, Chapter No. 704, Montana Session Laws 1989, Senate Bill No. 132 an act defining the term cost for purposes of Title 15, Chapters 17 and 18, which allows counties to charge an administrative fee and other costs associated with accounting for or collecting delinquent taxes and has an effective date of May 22, 1989, and; WHEREAS, Senate Bill No. 132 provides as follows: 1. "Cost" means the cost incurred by the county as a result of a taxpayers failure to pay taxes when due. It includes but is not limited to any actual out -of- pocket expenses incurred by the county plus the administrative cost of: (i) preparing the list of delinquent taxes; (ii) preparing the notice of pending tax sale; (iii) conducting the tax sale; (iv) assigning the county's interest in a tax lien to a third party; (v) identifying interested persons entitled to notice of the pending issuance of a tax deed; (vi) notifying interested persons; (vii) issuing the tax deed; (viii) any other administrative task associated with accounting for or collecting delinquent taxes and; WHEREAS, the administrative cost of (i), (iii), (iv), (vii), and (viii), that the county performs were costs incurred by the County Clerk and Recorder and the County Treasurer's budgets the past years and: WHEREAS, these costs were borne by all taxpayers of the County of Jefferson and now Senate Bill No. 132 places these costs on the delinquent property owner. NOW, THEREFORE, BE IT RESOLVED: 1. That the Board of County Commissioners under Senate Bill 132, has authority to set an administrative fee, and that the fee of $50.00 per parcel be established. 2. That the established fee begin with the delinquent taxes for the year 1985 and thereafter. 3. That these fees be deposited into the Tax Title Processing Account No. 1000 - 341060. DATED thi day of x1i X)t ij - )k) C,� �_ 1989. ATTEST I ) CLERK & RECORDS J YCP JANAgARO, CHAIRPERSON JEFFERSON COUNTY BOARD OF COMMISSIONERS a 2u CG JAAESJ3. MCCAULEY, COMM SIONER DAVID R. ANDERSON, COMMISSIONER