Bill Text: IN HB1323 | 2010 | Regular Session | Introduced
Bill Title: Fees on recreational vehicles and truck campers.
Spectrum: Bipartisan Bill
Status: (Introduced - Dead) 2010-01-19 - Representative Dembowski added as coauthor [HB1323 Detail]
Download: Indiana-2010-HB1323-Introduced.html
Citations Affected: IC 6-1.1-2-7; IC 6-6-5.1; IC 6-8.1;
IC 9-13-2-188.3; IC 9-18.
Synopsis: Fees on recreational vehicles and truck campers. Provides
that a recreational vehicle that remains at a single location throughout
the calendar year is not subject to motor vehicle registration or to the
excise tax on recreational vehicles and truck campers. Eliminates truck
campers from that excise tax. Provides that a county in which a
recreational vehicle is principally stored or operated during the
registration year that is not the county of the owner's residence receives
the excise tax revenue from the recreational vehicle. Permits a county
executive to adopt an ordinance to require registration in the county of:
(1) recreational vehicles located in the county that are not subject to
motor vehicle registration; and (2) truck campers located in the county
for at least 30 days during the year. Provides for payment of a
registration fee to the county treasurer, deposit of fee revenue in the
county general fund, and enforcement of payment of the fees in the
manner that personal property taxes are enforced. Provides that the
amount of the fee is: (1) for a recreational vehicle, the amount of excise
tax on recreational vehicles that would have applied if the recreational
vehicle had been subject to that tax; or (2) for a truck camper, an
amount determined by the county executive.
Effective: January 1, 2010 (retroactive).
January 13, 2010, read first time and referred to Committee on Roads and Transportation.
PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana Constitution) is being amended, the text of the existing provision will appear in this style type, additions will appear in this style type, and deletions will appear in
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A BILL FOR AN ACT to amend the Indiana Code concerning
motor vehicles.
(1) held for sale in the ordinary course of a trade or business;
(2) held, used, or consumed in connection with the production of income; or
(3) held as an investment.
(b) The following property is not subject to assessment and taxation under this article:
(1) A commercial vessel that is subject to the net tonnage tax imposed under IC 6-6-6.
(2) A motor vehicle that is subject to the annual license excise tax imposed under IC 6-6-5.
(3) A motorized boat or sailboat that is subject to the boat excise tax imposed under IC 6-6-11.
(4) Property used by a cemetery (as defined in IC 23-14-33-7) if the cemetery:
(A) does not have a board of directors, board of trustees, or other governing authority other than the state or a political subdivision; and
(B) has had no business transaction during the preceding calendar year.
(5) A commercial vehicle that is subject to the annual excise tax imposed under IC 6-6-5.5.
(6) Inventory.
(7) A recreational vehicle
(8) The following types of nonbusiness personal property:
(A) All-terrain vehicles.
(B) Snowmobiles.
(C) Rowboats, canoes, kayaks, and other human powered boats.
(D) Invalid chairs.
(E) Yard and garden tractors.
(F) Trailers that are not subject to an excise tax under:
(i) IC 6-6-5-5.5;
(ii) IC 6-6-5.1; or
(iii) IC 6-6-5.5.
(1) A vehicle subject to the motor vehicle excise tax under IC 6-6-5.
(2) A vehicle owned or leased and operated by the United States, the state, or a political subdivision of the state.
(3) A mobile home.
(4) A vehicle assessed under IC 6-1.1-8.
(5) A vehicle subject to the commercial vehicle excise tax under IC 6-6-5.5.
(6) A trailer subject to the annual excise tax imposed under IC 6-6-5-5.5.
(7) A bus (as defined in IC 9-13-2-17(a)).
(8) A vehicle owned or leased and operated by a postsecondary educational institution (as described in IC 6-3-3-5(d)).
(9) A vehicle owned or leased and operated by a volunteer fire department (as defined in IC 36-8-12-2).
(10) A vehicle owned or leased and operated by a volunteer emergency ambulance service that:
(A) meets the requirements of IC 16-31; and
(B) has only members who serve for no compensation or a nominal annual compensation of not more than three thousand five hundred dollars ($3,500).
(11) A vehicle that is exempt from the payment of registration fees under IC 9-18-3-1.
(12) A farm wagon.
(13) A recreational vehicle
on the owner's last preceding regular annual registration date.
(b) The tax imposed by this chapter is a listed tax and subject to IC 6-8.1.
(c) A recreational vehicle subject to this chapter may not be assessed as personal property for the purpose of the assessment and levy of personal property taxes after December 31, 2008, and is not subject to ad valorem taxes first due and payable after December 31, 2009, regardless of whether the recreational vehicle is registered under the state motor vehicle registration laws. A person may not be required to give proof of the payment of ad valorem taxes as a condition to the registration of a recreational vehicle subject to the tax imposed by this chapter.
(1) the factory advertised delivered price or the port of entry price; or
(2) any other information available.
Class I less than $2,250
Class II at least $ 2,250
Class III at least $ 4,000
Class IV at least $ 7,000
Class V at least $10,000
Class VI at least $15,000
Class VII at least $22,000
Class VIII at least $30,000
Class IX at least $42,500
Class X at least $50,000
Class XI at least $60,000
Class XII at least $70,000
Class XIII at least $80,000
Class XIV at least $90,000
Class XV at least $100,000
Class XVI at least $150,000
Class XVII at least $200,000
(1) the classification of the recreational vehicle
(2) the age of the recreational vehicle.
(b) If a person who owns a recreational vehicle
(c) The tax schedule for each class of recreational vehicles
Year of
Manufacture I II III IV V
1st $15 $36 $50 $59 $103
2nd 12 31 43 51 91
3rd 12 26 35 41 75
4th 12 20 28 38 62
5th 12 15 20 34 53
6th 12 12 15 26 41
7th 12 12 12 16 32
8th 12 12 12 13 21
9th 12 12 12 12 13
10th 12 12 12 12 12
and thereafter
Year of
Manufacture VI VII VIII
1st $164 $241 $346
2nd 148 212 302
3rd 131 185 261
4th 110 161 223
5th 89 131 191
6th 68 108 155
7th 53 86 126
8th 36 71 97
9th 23 35 48
10th 12 12 17
and thereafter
Year of
Manufacture IX X XI XII
1st $470 $667 $879 $1,045
2nd 412 572 763 907
3rd 360 507 658 782
4th 307 407 574 682
5th 253 341 489 581
6th 204 279 400 475
7th 163 224 317 377
8th 116 154 214 254
9th 55 70 104 123
10th 25 33 46 55
and thereafter
Year of
Manufacture XIII XIV XV XVI XVII
1st $1,235 $1,425 $1,615 $1,805 $2,375
2nd 1,072 1,236 1,401 1,566 2,060
3rd 924 1,066 1,208 1,350 1,777
4th 806 929 1,053 1,177 1,549
5th 687 793 898 1,004 1,321
6th 562 648 734 821 1,080
7th 445 514 582 651 856
8th 300 346 392 439 577
9th 146 168 190 213 280
10th 64 74 84 94 123
and thereafter.
(d) Each recreational vehicle
(1) subject to subdivision (2), the county of the owner's residence; or
(2) the county in which the recreational vehicle is principally stored or operated during the registration year if that county is not the county of the owner's residence.
If subdivision (2) applies, the bureau shall transfer the tax collected to the account established under section 21(a)(1) of this chapter in the county in which the recreational vehicle is principally stored or operated during the registration year. The payment of the tax imposed by this chapter is a condition to the right to register or reregister the recreational vehicle and is in addition to all other conditions prescribed by law.
bureau. A truck camper subject to taxation under this chapter is taxable
in the county of the owner's residence.
(c) (b) A voucher from the department of state revenue showing
payment of the tax imposed by this chapter may be accepted by the
bureau instead of a payment under subsection (a).
(b) The bureau may inspect records of a person claiming a credit or refund, or both, under this chapter to determine if a credit or refund, or both, were properly allowed against the excise tax imposed on a recreational vehicle
(c) If the bureau determines that a credit or refund, or both, were improperly allowed for a recreational vehicle,
(b) The bureau shall list on all registration forms for recreational vehicles the amount of registration fees and taxes due. In addition, the bureau shall prepare by December 1 of each year a schedule showing the excise tax payable on each make and model of recreational vehicle.
SECTION 22, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2010 (RETROACTIVE)]: Sec. 21. (a) The bureau, in the
administration and collection of the tax imposed by this chapter, may
use the services and facilities of license branches operated under
IC 9-16 in the bureau's administration of the state motor vehicle
registration laws. The license branches may be used in the manner and
to the extent the bureau considers necessary and proper to implement
and effectuate the administration and collection of the excise tax
imposed by this chapter. However, if the bureau uses the license
branches in the collection of excise taxes, the following apply:
(1) The excise taxes collected by each license branch, less any
refunds made by the license branch, shall be deposited daily by
the license branch in a separate account in a depository
designated by the state board of finance. The county treasurer of
the county for which the collections are due may withdraw funds
from the account at least two (2) times each week. The county
treasurer is responsible for the safekeeping and investment of
money withdrawn by the county treasurer under this subdivision.
Before the eleventh day of the month following the month in
which the collections are made, the bureau shall report the excise
taxes collected and refunds made outside the county to the county
treasurer of the county to which the collections are due and the
refunds apply. The bureau shall forward a copy of the excise tax
report to the county auditor of the county.
(2) A license branch shall each week forward a report to the
county auditor of the county to which the collections are due,
showing the excise tax collected by the license branch on each
recreational vehicle, or truck camper, each refund made by the
license branch on a recreational vehicle, or truck camper, and a
copy of each registration certificate for all collections and refunds
of excise tax by the license branch within the county.
(3) Each license branch shall report to the bureau all excise taxes
collected and refunds made by the license branch under this
chapter in the same manner and at the same time as registration
fees are reported.
(4) Premiums for insurance to protect the funds collected by
license branches against theft shall be paid by the bureau, except
that the bureau may issue blanket coverage for all branches. The
bureau may:
(A) self-insure to cover the activities of the license branches;
or
(B) rather than purchase a bond or crime insurance policy for
each branch, purchase a single blanket bond or crime
insurance policy endorsed to include faithful performance to
cover all branches.
(5) If the services of a license branch are used by the bureau in the
collection of the excise tax imposed by this chapter, the license
branch shall collect the service charge prescribed under IC 9-29
for each vehicle registered on which an excise tax is collected by
that branch.
(6) If the excise tax imposed by this chapter is collected by the
department of state revenue, the money collected shall be
deposited in the state general fund to the credit of the appropriate
county and reported to the bureau on the first working day
following the week of collection. Except as provided in
subdivision (7), money collected by the department that
represents interest or a penalty shall be retained by the department
and used to pay the department's costs of enforcing this chapter.
(7) This subdivision applies only to interest or a penalty collected
by the department of state revenue from a person who:
(A) fails to properly register a recreational vehicle as required
by IC 9-18 and pay the tax due under this chapter; and
(B) during any time after the date by which the recreational
vehicle was required to be registered under IC 9-18 displays
on the recreational vehicle a license plate issued by another
state.
The total amount collected by the department of state revenue that
represents interest or a penalty, minus a reasonable amount
determined by the department to represent its administrative
expenses, shall be deposited in the state general fund to the credit
of the county in which the person resides. recreational vehicle is
subject to taxation under section 14(a) of this chapter. The
amount shall be reported to the bureau on the first working day
following the week of collection.
The bureau may contract with a bank card or credit card vendor for
acceptance of bank cards or credit cards. However, if a bank card or
credit card vendor charges a vendor transaction charge or discount fee,
whether billed to the bureau or charged directly to the bureau's account,
the bureau shall collect from a person using the card an official fee that
may not exceed the highest transaction charge or discount fee charged
to the bureau by bank card or credit card vendors during the most
recent collection period. The fee may be collected regardless of retail
merchant agreements between the bank card and credit card vendors
that may prohibit such a fee. The fee is a permitted additional charge
under IC 24-4.5-3-202.
(b) On or before April 1 of each year, the bureau shall provide to the
auditor of state the amount of taxes collected under this chapter for
each county for the preceding year.
(c) On or before May 10 and November 10 of each year, the auditor
of state shall distribute to each county one-half (1/2) of:
(1) the amount of delinquent taxes; and
(2) any interest or penalty described in subsection (a)(7);
that have been credited to the county under subsection (a). There is
appropriated from the state general fund the amount necessary to make
the distributions required by this subsection. The county auditor shall
apportion and distribute the delinquent tax distributions to the taxing
units in the county at the same time and in the same manner as excise
taxes are apportioned and distributed under section 22 of this chapter.
(d) The insurance commissioner shall prescribe the form of the
bonds or crime insurance policies required by this section.
(b) The county treasurer, upon receiving the excise tax collections, shall place the collections into a separate account for settlement at the same time as property taxes are accounted for and settled in June and December of each year, with the right and duty of the county treasurer and county auditor to make advances before the time of final settlement of property taxes in the same manner as provided in IC 5-13-6-3.
(c) The county auditor shall determine the total amount of excise taxes collected under this chapter for each taxing unit in the county. The amount collected shall be apportioned and distributed among the respective funds of each taxing unit in the same manner and at the same time as property taxes are apportioned and distributed.
(d) The determination under subsection (c) shall be made from copies of vehicle registration forms
(1) legal residence of persons owning taxable recreational vehicles
(2) the location at which recreational vehicles subject to taxation in the county under section 14(a)(2) of this chapter are principally stored or operated;
to the extent the verification can be made. The county assessor shall further identify and verify
(e) Verifications under subsection (d) shall be completed not later than thirty (30) days after receipt of vehicle registration forms
(b) For purposes of limitations on indebtedness of political or municipal corporations imposed by Article 13, Section 1 of the Constitution of the State of Indiana, recreational vehicles
(c) The assessed valuation of recreational vehicles
and collection of the tax imposed by this chapter, the bureau may
coordinate and consolidate the collection of the taxes imposed on all
recreational vehicles and truck campers owned by a taxpayer following
procedures the bureau considers reasonable and feasible, including the
revocation of all registrations of recreational vehicles registered by the
owner if the owner willfully fails and refuses to pay the tax imposed by
this chapter. Upon a revocation of registration, the bureau shall notify
the department of state revenue of the name and address of the
taxpayer.
(1) The due date of the return.
(2) In the case of a return filed for the state gross retail or use tax, the gasoline tax, the special fuel tax, the motor carrier fuel tax, the oil inspection fee, or the petroleum severance tax, the end of the calendar year which contains the taxable period for which the return is filed.
(b) If a person files a utility receipts tax return (IC 6-2.3), an adjusted gross income tax (IC 6-3), supplemental net income tax (IC 6-3-8) (repealed), county adjusted gross income tax (IC 6-3.5-1.1), county option income tax (IC 6-3.5-6), or financial institutions tax (IC 6-5.5) return that understates the person's income, as that term is defined in the particular income tax law, by at least twenty-five percent (25%), the proposed assessment limitation is six (6) years instead of the three (3) years provided in subsection (a).
(c) In the case of the motor vehicle excise tax (IC 6-6-5), the tax shall be assessed as provided in IC 6-6-5-5 and IC 6-6-5-6 and shall include the penalties and interest due on all listed taxes not paid by the due date. A person that fails to properly register a vehicle as required by IC 9-18 and pay the tax due under IC 6-6-5 is considered to have failed to file a return for purposes of this article.
(d) In the case of the commercial vehicle excise tax imposed under IC 6-6-5.5, the tax shall be assessed as provided in IC 6-6-5.5 and shall include the penalties and interest due on all listed taxes not paid by the due date. A person that fails to properly register a commercial vehicle as required by IC 9-18 and pay the tax due under IC 6-6-5.5 is considered to have failed to file a return for purposes of this article.
(e) In the case of the excise tax imposed on recreational vehicles
(f) If a person files a fraudulent, unsigned, or substantially blank return, or if a person does not file a return, there is no time limit within which the department must issue its proposed assessment.
(g) If any part of a listed tax has been erroneously refunded by the department, the erroneous refund may be recovered through the assessment procedures established in this chapter. An assessment issued for an erroneous refund must be issued:
(1) within two (2) years after making the refund; or
(2) within five (5) years after making the refund if the refund was induced by fraud or misrepresentation.
(h) If, before the end of the time within which the department may make an assessment, the department and the person agree to extend that assessment time period, the period may be extended according to the terms of a written agreement signed by both the department and the person. The agreement must contain:
(1) the date to which the extension is made; and
(2) a statement that the person agrees to preserve the person's records until the extension terminates.
The department and a person may agree to more than one (1) extension under this subsection.
(i) If a taxpayer's federal income tax liability for a taxable year is modified due to the assessment of a federal deficiency or the filing of an amended federal income tax return, then the date by which the department must issue a proposed assessment under section 1 of this chapter for tax imposed under IC 6-3 is extended to six (6) months after the date on which the notice of modification is filed with the department by the taxpayer.
(1) members and employees of the department;
(2) the governor;
(3) the attorney general or any other legal representative of the state in any action in respect to the amount of tax due under the provisions of the law relating to any of the listed taxes; or
(4) any authorized officers of the United States;
when it is agreed that the information is to be confidential and to be used solely for official purposes.
(b) The information described in subsection (a) may be revealed upon the receipt of a certified request of any designated officer of the state tax department of any other state, district, territory, or possession of the United States when:
(1) the state, district, territory, or possession permits the exchange of like information with the taxing officials of the state; and
(2) it is agreed that the information is to be confidential and to be used solely for tax collection purposes.
(c) The information described in subsection (a) relating to a person on public welfare or a person who has made application for public welfare may be revealed to the director of the division of family resources, and to any director of a county office of the division of family resources located in Indiana, upon receipt of a written request from either director for the information. The information shall be treated as confidential by the directors. In addition, the information described in subsection (a) relating to a person who has been designated as an absent parent by the state Title IV-D agency shall be made available to the state Title IV-D agency upon request. The information shall be subject to the information safeguarding provisions of the state and federal Title IV-D programs.
(d) The name, address, Social Security number, and place of employment relating to any individual who is delinquent in paying educational loans owed to a postsecondary educational institution may be revealed to that institution if it provides proof to the department that the individual is delinquent in paying for educational loans. This information shall be provided free of charge to approved postsecondary educational institutions (as defined by IC 21-7-13-6(a)). The department shall establish fees that all other institutions must pay to the department to obtain information under this subsection. However, these fees may not exceed the department's administrative costs in providing the information to the institution.
(e) The information described in subsection (a) relating to reports submitted under IC 6-6-1.1-502 concerning the number of gallons of gasoline sold by a distributor and IC 6-6-2.5 concerning the number of gallons of special fuel sold by a supplier and the number of gallons of special fuel exported by a licensed exporter or imported by a licensed
transporter may be released by the commissioner upon receipt of a
written request for the information.
(f) The information described in subsection (a) may be revealed
upon the receipt of a written request from the administrative head of a
state agency of Indiana when:
(1) the state agency shows an official need for the information;
and
(2) the administrative head of the state agency agrees that any
information released will be kept confidential and will be used
solely for official purposes.
(g) The information described in subsection (a) may be revealed
upon the receipt of a written request from the chief law enforcement
officer of a state or local law enforcement agency in Indiana when it is
agreed that the information is to be confidential and to be used solely
for official purposes.
(h) The name and address of retail merchants, including township,
as specified in IC 6-2.5-8-1(j) may be released solely for tax collection
purposes to township assessors and county assessors.
(i) The department shall notify the appropriate innkeepers' tax
board, bureau, or commission that a taxpayer is delinquent in remitting
innkeepers' taxes under IC 6-9.
(j) All information relating to the delinquency or evasion of the
motor vehicle excise tax may be disclosed to the bureau of motor
vehicles in Indiana and may be disclosed to another state, if the
information is disclosed for the purpose of the enforcement and
collection of the taxes imposed by IC 6-6-5.
(k) All information relating to the delinquency or evasion of
commercial vehicle excise taxes payable to the bureau of motor
vehicles in Indiana may be disclosed to the bureau and may be
disclosed to another state, if the information is disclosed for the
purpose of the enforcement and collection of the taxes imposed by
IC 6-6-5.5.
(l) All information relating to the delinquency or evasion of
commercial vehicle excise taxes payable under the International
Registration Plan may be disclosed to another state, if the information
is disclosed for the purpose of the enforcement and collection of the
taxes imposed by IC 6-6-5.5.
(m) All information relating to the delinquency or evasion of the
excise taxes imposed on recreational vehicles and truck campers that
are payable to the bureau of motor vehicles in Indiana may be disclosed
to the bureau and may be disclosed to another state if the information
is disclosed for the purpose of the enforcement and collection of the
taxes imposed by IC 6-6-5.1.
(n) This section does not apply to:
(1) the beer excise tax, including brand and packaged type (IC
7.1-4-2);
(2) the liquor excise tax (IC 7.1-4-3);
(3) the wine excise tax (IC 7.1-4-4);
(4) the hard cider excise tax (IC 7.1-4-4.5);
(5) the malt excise tax (IC 7.1-4-5);
(6) the motor vehicle excise tax (IC 6-6-5);
(7) the commercial vehicle excise tax (IC 6-6-5.5); and
(8) the fees under IC 13-23.
(o) The name and business address of retail merchants within each
county that sell tobacco products may be released to the division of
mental health and addiction and the alcohol and tobacco commission
solely for the purpose of the list prepared under IC 6-2.5-6-14.2.
(1) are subject to the motor vehicle excise tax under IC 6-6-5; and
(2) will be operated in Indiana.
(b) Within sixty (60) days after becoming an Indiana resident, a person must register all commercial vehicles owned by the person that:
(1) are subject to the commercial vehicle excise tax under IC 6-6-5.5;
(2) are not subject to proportional registration under the International Registration Plan; and
(3) will be operated in Indiana.
(c) Within sixty (60) days after becoming an Indiana resident, a person must register all recreational vehicles owned by the person that:
(1) are subject to the excise tax imposed under IC 6-6-5.1; and
(2) subject to subsection (i), will be operated in Indiana.
(d) A person must produce evidence concerning the date on which the person became an Indiana resident.
(e) Except as provided in subsection (f), an Indiana resident must
register all motor vehicles operated in Indiana.
(f) An Indiana resident who has a legal residence in a state that is
not contiguous to Indiana may operate a motor vehicle in Indiana for
not more than sixty (60) days without registering the motor vehicle in
Indiana.
(g) An Indiana resident who has registered a motor vehicle in
Indiana in any previous registration year is not required to register the
motor vehicle, is not required to pay motor vehicle excise tax under
IC 6-6-5 or the commercial vehicle excise tax under IC 6-6-5.5 on the
motor vehicle, and is exempt from property tax on the motor vehicle for
any registration year in which:
(1) the Indiana resident is:
(A) an active member of the armed forces of the United States;
and
(B) assigned to a duty station outside Indiana; and
(2) the motor vehicle is not operated inside or outside Indiana.
This subsection may not be construed as granting the bureau authority
to require the registration of any vehicle that is not operated in Indiana.
(h) When an Indiana resident registers a motor vehicle in Indiana
after the period of exemption described in subsection (g), the Indiana
resident may submit an affidavit that:
(1) states facts demonstrating that the motor vehicle is a motor
vehicle described in subsection (g); and
(2) is signed by the owner of the motor vehicle under penalties of
perjury;
as sufficient proof that the owner of the motor vehicle is not required
to register the motor vehicle during a registration year described in
subsection (g). The commission or bureau may not require the Indiana
resident to pay any civil penalty or any reinstatement or other fee that
is not also charged to other motor vehicles being registered in the same
registration year.
(i) Subsection (c)(2) does not apply to a recreational vehicle for
a calendar year if the recreational vehicle remains at a single
location throughout the calendar year.
Chapter 54. County Option Recreational Vehicle and Truck Camper Registration
Sec. 1. The county executive of a county may adopt an ordinance to apply this chapter in the county:
(1) for one (1) or more calendar years after 2009; and
(2) to recreational vehicles and truck campers located in the county after 2009.
Sec. 2. A county executive that adopts an ordinance under section 1 of this chapter shall include in the ordinance at least the following:
(1) A requirement that the following are subject to registration in the county in a calendar year:
(A) A recreational vehicle located in the county that in the calendar year is not subject to registration as provided in IC 9-18-2-1(i).
(B) A truck camper that in the calendar year is located in the county for a combined period of at least thirty (30) days.
(2) A registration fee to be paid to the county treasurer at the time of registration under subdivision (1):
(A) for recreational vehicles referred to in subdivision (1)(A), in an amount equal to the amount of excise tax that would have applied under IC 6-6-5.1 for the calendar year if the recreational vehicle had been subject to that excise tax; and
(B) for truck campers referred to in subdivision (1)(B), in an amount determined by the county executive.
(3) Procedures for the following:
(A) Payment of registration fees under subdivision (2) to the county treasurer or the county treasurer's designee at the time and in the manner established by the county executive.
(B) Deposit of registration fee revenue by the county treasurer into the county general fund.
(C) Enforcement of payment of registration fees under section 4 of this chapter.
Sec. 3. A county executive that adopts an ordinance under section 1 of this chapter may include in the ordinance requirements for:
(1) the issuance by the county treasurer or the county treasurer's designee of a decal upon registration of a recreational vehicle or truck camper; and
(2) display on the recreational vehicle or truck camper of the decal issued under subdivision (1).
Sec. 4. Payment of registration fees under section 2 of this chapter is enforced in the manner that payment of personal property taxes is enforced under IC 6-1.1-23.
; (10)IN1323.1.23. --> SECTION 23. THE FOLLOWING ARE REPEALED [EFFECTIVE JANUARY 1, 2010 (RETROACTIVE)]: IC 6-6-5.1-16; IC 6-6-5.1-18.
