(a) This section applies to a tax or fee on the county tax books that is levied by any entity that:
(1) Is not on the county tax books for the prior year;
(2) Applies to more than five-tenths of one percent (0.5%) of either the personal or real estate assessments in the county; and
(3) Requires the county collector to collect the tax or fee.
(b)
(1) The entity that levies the tax or fee shall deliver to the preparer of the tax books of the county a complete listing of the real estate parcels or personal assessments on which the tax or fee is applied.
(2) The list shall include the following information:
(A) The name of the owner of the property;
(B) The county parcel and identifying number;
(C) If real property, the legal description; and
(D) The amount of taxes or fees due for each real estate parcel or personal assessment.
(3) The list shall be delivered to the preparer of the tax books no later than January 1 of the year the tax or fee is to be collected.
(4) If the county uses a computer and other electronic equipment to collect taxes, the list shall be given to the preparer of the tax books in an electronic format compatible with and useable by the county's computer or electronic equipment.
(c) All due dates, transfers of funds, and recordkeeping on the tax or fee shall be the same as those currently in use for real estate or personal property taxes.
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