There is no litigation tax in delinquent tax suits.  However, in addition to the 10 percent penalty for expenses of prosecuting the suit, additional funds are added for the clerk’s and the sheriff’s statutory fees, as well as other court-ordered fees for basic services; the sheriff is to receive a $7.50 fee for service of process on each defendant when the sheriff serves the summons. Additional expenses ordered by the court, including but not limited to title examination fees, extra publication, survey fees, or other necessary costs are considered as part of the court costs for purposes of the tax suit. If necessary for the prompt dispatch of suits for the collection of delinquent taxes, the court may order all reasonable expenses of prosecuting such suits to be paid out of delinquent tax money on hand, in addition to that otherwise provided.¹