§ 6-1.1-23-2 — Levy and sale of property for delinquent taxes

Indiana § 6-1.1-23-2

• Jurisdiction: Indiana
• Art. 1.1: PROPERTY TAXES
• Ch. 23: Provisions for Collection of Delinquent Personal

Text

(a) If a taxpayer does not pay the total amount
due within thirty (30) days after the date a written demand is made
under section 1 of this chapter, the county treasurer shall levy upon and
sell personal property of the taxpayer which is of sufficient value to pay
the delinquent taxes, penalties, and anticipated collection expenses.
(b) The county treasurer shall levy upon personal property by calling
upon the delinquent taxpayer at the delinquent taxpayer's residence or
place of business and making a list in duplicate of all of the delinquent
taxpayer's personal property. The county treasurer shall retain one (1)
copy of the list and deliver the other copy to the delinquent taxpayer.
The county treasurer may require the delinquent taxpayer to give a list
under oath of all the personal property owned by the delinquent
taxpayer, and the names of the owners of other personal property which
is in the delinquent taxpayer's possession. If the delinquent taxpayer
fails to provide the list, the county treasurer shall file a petition which
states that fact in the circuit court, superior court, or probate court of
the county, and the circuit court, superior court, or probate court shall
order the delinquent taxpayer to provide the list.
(c) The county treasurer shall appraise the personal property
included in a levy. The personal property included in a levy is subject
to sale for the payment of the delinquent taxes, penalties, and collection
expenses without further notice to the delinquent taxpayer.
[Pre-1975 Property Tax Recodification Citation:
6-1-53-2.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by
P.L.84-2016, SEC.31.