11-495

11-495. Taxpayers' information fund

A. A taxpayers' information fund is established in each county treasury consisting
of monies collected from the public records copy surcharge imposed pursuant to section
11-496, the tax lien processing fee imposed pursuant to section 42-18116, subsection C,
fifteen dollars of each judgment deed fee collected pursuant to section 42-18205,
subsection A, interest earned from the elderly assistance fund pursuant to section
42-17401, the community facilities district special assessment fee imposed pursuant to
section 48-721 and the fees authorized for collecting municipal fire and emergency
services fees in certain areas of the county as prescribed in section 9-500.23.

B. The county treasurer shall administer the fund and spend monies in the fund only
to defray the cost of converting or upgrading an automated public information system as
follows:

1. Purchasing computer hardware and software.

2. Training employees to operate the system.

3. Maintaining the system, including purchasing equipment maintenance agreements.

4. Updating the system hardware and software.

5. In counties with a population of more than two million persons, notifying
property owners of the tax and ownership status of a taxpayer's parcel prior to the
taxpayer's parcel being sold at a deed sale and the tax and ownership status of any
parcels being sold at a deed sale that are adjacent to a taxpayer's parcel, prior to the
deed sale.

C. The county treasurer shall annually submit to the board of supervisors the
amount of anticipated revenues under this section. If the projected revenues are
considered to be insufficient to establish and maintain the fund at an adequate level,
the monies may accumulate until sufficient monies are available in the fund.