Indiana § 6-1.1-23-3 Levy procedure; taxpayer's bond

Indiana Statutes

§ 6-1.1-23-3 — Levy procedure; taxpayer's bond

Indiana § 6-1.1-23-3

Art. 1.1PROPERTY TAXES

Ch. 23Provisions for Collection of Delinquent Personal

This text of Indiana § 6-1.1-23-3 (Levy procedure; taxpayer's bond) 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.

Bluebook

Ind. Code § 6-1.1-23-3 (2026).

Text

(a)When a county treasurer levies upon personal property, the county treasurer may:

(1)take immediate possession of the property and store it in a secure place; or

(2)leave the property in the custody of the delinquent taxpayer until the day of the sale.

(b)If the personal property is left in the custody of the delinquent taxpayer, the delinquent taxpayer shall give the county treasurer a joint and several delivery bond, with a surety acceptable to the county treasurer. The bond must be payable to this state in an amount at least equal to the sum of the delinquent taxes, penalties, and anticipated collection expenses. The state may not initiate an action on the bond if:

(1)the personal property is delivered for sale at the time and place designated by the county treasurer; or

(2)the

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(a) When a county treasurer levies upon
personal property, the county treasurer may:
(1) take immediate possession of the property and store it in a
secure place; or
(2) leave the property in the custody of the delinquent taxpayer
until the day of the sale.
(b) If the personal property is left in the custody of the delinquent
taxpayer, the delinquent taxpayer shall give the county treasurer a joint
and several delivery bond, with a surety acceptable to the county
treasurer. The bond must be payable to this state in an amount at least
equal to the sum of the delinquent taxes, penalties, and anticipated
collection expenses. The state may not initiate an action on the bond if:
(1) the personal property is delivered for sale at the time and place
designated by the county treasurer; or
(2) the obligor, before the time of the sale, pays to the county
treasurer the amount of the delinquent taxes, penalties, and
collection expenses.
(c) The bond required by subsection (b) shall be prepared in the
following form:
We, A, as principal, and B, as surety, are jointly and severally bound
unto the state of Indiana in the penal sum of ___________ (____) on
the following condition:
Whereas, C, as treasurer of __________ County, has this day levied
upon the following personal property, (here list such property), of the
value of ____________ (____) to satisfy the delinquent taxes,
penalties, and anticipated collection expenses for the year(s) ______
due from said A. Now if A shall deliver the said personal property to
C at _______ o'clock (A.M. or P.M.) of the ____ day of _________ 20
__, at the place designated by C to be sold to pay the delinquent taxes,
penalties, and anticipated collection expenses, then this bond shall be
void, else in full force.
[Pre-1975 Property Tax Recodification Citations: 6-1-53-3;
6-1-53-4.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by
P.L.9-2022, SEC.8.