This text of Indiana § 6-1.1-23-10 (Notice of judgment and execution; restraining orders; remedies;
attorney's fees) 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.
(a)If a judgment entered under section 9 of
this chapter is not paid, the county treasurer may notify the delinquent
taxpayer by certified mail that a judgment has been entered against him
and that the treasurer is going to file a praecipe for execution. If the
judgment is not paid within ten (10) days after the date the notice is
given, the county treasurer shall file the praecipe for execution. If this
notice is not given, an execution upon the judgment is invalid.
(b)If a judgment has been entered against a taxpayer under section
9 of this chapter, the county treasurer may obtain a court order
restraining the taxpayer from transacting business in the county.
However, the restraining order may be dissolved if the court believes
that dissolution of the restraining order will make collec
Free access — add to your briefcase to read the full text and ask questions with AI
(a) If a judgment entered under section 9 of
this chapter is not paid, the county treasurer may notify the delinquent
taxpayer by certified mail that a judgment has been entered against him
and that the treasurer is going to file a praecipe for execution. If the
judgment is not paid within ten (10) days after the date the notice is
given, the county treasurer shall file the praecipe for execution. If this
notice is not given, an execution upon the judgment is invalid.
(b) If a judgment has been entered against a taxpayer under section
9 of this chapter, the county treasurer may obtain a court order
restraining the taxpayer from transacting business in the county.
However, the restraining order may be dissolved if the court believes
that dissolution of the restraining order will make collection of the
judgment more likely.
(c) If a judgment against a taxpayer under section 9 of this chapter
has not been satisfied within sixty (60) days after the judgment is
entered, the county treasurer may do the following without judicial
proceedings:
(1) Levy upon property of the taxpayer that is held by a financial
institution. The county treasurer shall make a levy in the same
manner as the department of state revenue under IC 6-8.1-8-8. A
financial institution that receives a claim under this subdivision
shall transfer to the county treasurer property of the taxpayer that
is held by the financial institution. However, if the value of the
taxpayer's property held by the financial institution is greater than
the amount of the judgment, the financial institution shall transfer
property of the taxpayer in an amount equal to the amount of the
judgment.
(2) Garnish the accrued earnings and wages of the taxpayer by
giving notice to the taxpayer's employer. An employer who
receives a notice under this subdivision shall garnish the accrued
earnings and wages of the taxpayer in an amount equal to the full
amount subject to garnishment under IC 24-4.5-5-105. The
employer:
(A) shall remit the amount garnished under this subdivision to
the county treasurer; and
(B) is entitled to a fee equal to the amount of the fee that may
be collected under IC 24-4.5-5-105(5) in a garnishment action.
However, the taxpayer shall pay the entire fee collected under
this clause.
(3) Withhold the amount of the judgment in full or in part from
any payment that:
(A) is due to the taxpayer from the county; and
(B) requires the signature of the county treasurer.
(d) The treasurer of a county may use any combination of remedies
provided under this section to collect the following:
(1) Delinquent taxes.
(2) Expenses incurred under IC 6-1.1-23-7(a)(1) through IC 6-1.1-23-7(a)(6).
(e) A county treasurer that incurs attorney's fee expenses for legal
services not related to formal judicial proceedings shall petition a
circuit or superior court in the county for approval to pay the expenses.
The court may conduct a hearing on the petition and may authorize the
auditor of the county to issue a warrant for the amount of the
reasonable expenses. The county treasurer shall pay the warrant
without an appropriation for the disbursement.
[Pre-1975 Property Tax Recodification Citation:
6-1-55-2.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by
P.L.46-1991, SEC.6; P.L.44-1992, SEC.1; P.L.68-1993,
SEC.4.