This text of Indiana § 22-8-1.1-35.7 (Collection of penalty assessments; judgment liens) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
7.
(a)If an employer fails to pay a penalty
assessed under this chapter within ten (10) calendar days of the date
that the assessment is final under section 35.6 of this chapter, the
commissioner or the commissioner's representative may file with the
circuit court clerk of any county in which the employer owns any
interest in property, real or personal, tangible or intangible, a warrant
for the amount of the assessment and interest, if applicable. The
commissioner or the commissioner's representative may also send the
warrant to the sheriff of any county in which the employer owns real or
personal property and direct the sheriff to file the warrant with the
circuit court clerk.
(b)When the circuit court clerk receives the warrant from the
commissioner, the commissioner's representative,
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7. (a) If an employer fails to pay a penalty
assessed under this chapter within ten (10) calendar days of the date
that the assessment is final under section 35.6 of this chapter, the
commissioner or the commissioner's representative may file with the
circuit court clerk of any county in which the employer owns any
interest in property, real or personal, tangible or intangible, a warrant
for the amount of the assessment and interest, if applicable. The
commissioner or the commissioner's representative may also send the
warrant to the sheriff of any county in which the employer owns real or
personal property and direct the sheriff to file the warrant with the
circuit court clerk.
(b) When the circuit court clerk receives the warrant from the
commissioner, the commissioner's representative, or the sheriff, the
clerk shall record the warrant by making an entry in the judgment
debtor's column of the judgment record listing the following:
(1) The name of the employer stated in the warrant.
(2) The amount of the warrant.
(3) The date the warrant was filed with the clerk.
(c) When the entry is made, the total amount of the warrant becomes
a judgment against the employer. The judgment creates a lien in favor
of the state that attaches to all the employer's interest in any real or
personal property in the county.
(d) At least thirty (30) calendar days before the date on which the
commissioner intends to file a warrant as provided by subsection (a) in
order to impose a lien on real or personal property, the commissioner
or the commissioner's representative must send a written notice:
(1) to the owner of the real or personal property that would be
subject to the lien; or
(2) if the owner of record cannot be identified, to the tenant or
other person having control of the real or personal property;
of the date on which the commissioner or the commissioner's
representative intends to file the warrant in order to impose a lien on
the real or personal property. The commissioner or the commissioner's
representative shall provide the circuit court clerk of the county in
which the real or personal property that would be subject to the lien is
located with a copy of the written notice described in this subsection.
(e) A judgment obtained under subsection (c) is valid for ten (10)
years from the date the judgment is filed.
(f) A judgment obtained under subsection (c) shall be released by
the commissioner:
(1) after the judgment, including all accrued interest to the date of
payment, has been fully satisfied; or
(2) if the commissioner determines that the assessment or the
issuance of the warrant was in error.
(g) If the commissioner determines that the filing of a warrant was
in error, the commissioner or the commissioner's representative shall
mail a release of the judgment to the employer and the circuit court
clerk of each county where the warrant was filed. The commissioner or
the commissioner's representative shall mail the release as soon as
possible but not later than seven (7) calendar days after:
(1) the determination by the commissioner that the filing of the
warrant was in error; and
(2) the receipt of information by the commissioner or the
commissioner's representative that the judgment has been
recorded under subsection (b).
(h) A release issued under subsection (g) must state that the filing
of the warrant was in error.
(i) After a warrant becomes a judgment under subsection (c), the
commissioner may levy upon the property of the employer that is held
by a financial institution (as defined in IC 5-13-4-10) by sending a
claim to the financial institution. Upon receipt of a claim under this
subsection, the financial institution shall surrender to the commissioner
or the commissioner's representative the employer's property. If the
amount or value of the employer's property exceeds the amount owed
to the state by the employer, the financial institution shall surrender the
employer's property in an amount equal to the amount owed. After
receiving the commissioner's notice of levy, the financial institution is
required to place a sixty (60) day hold or restriction on the withdrawal
of funds the employer has on deposit or subsequently deposits, in an
amount not to exceed the amount owed.