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