[§231-68]  Tax liens; costs.  The
director of taxation by rule may prescribe a schedule of costs, expenses, and
charges and the manner in which they shall be apportioned between the various
properties offered for sale and the time at which each cost, expense, or charge
is deemed to accrue.  The costs, expenses, and charges shall be added to and
become a part of the tax lien on the property for the last year involved in the
sale or proposed sale, the tax for which is delinquent.  The costs, expenses,
and charges may include provision for the making of and the securing of
certificates of searches of any records to furnish information to be used in or
in connection with the notice of sale or tax deed, or in any case where the
director deems it advisable; provided that the state tax collector shall not be
required to make such searches or to cause them to be made except as provided
by section 231-64 with respect to mortgages or other liens registered in the
office of the assistant registrar of the land court. [L 1989, c 14, pt of
§1(1)]