Version a
Written demand; service; content
Note: This version of section effective until 1-1-2006. See also
following version of this section, effective 1-1-2006.
Sec. 1. (a) Annually, after November 10th but prior to August 1st
of the succeeding year, each county treasurer shall serve a written
demand upon each county resident who is delinquent in the payment
of personal property taxes. The written demand may be served upon
the taxpayer:
(1) by registered or certified mail;
(2) in person by the county treasurer or the county treasurer's
agent; or
(3) by proof of certificate of mailing.
(b) The written demand required by this section shall contain:
(1) a statement that the taxpayer is delinquent in the payment of
personal property taxes;
(2) the amount of the delinquent taxes;
(3) the penalties due on the delinquent taxes;
(4) the collection expenses which the taxpayer owes; and
(5) a statement that if the sum of the delinquent taxes, penalties,
and collection expenses are not paid within thirty (30) days
from the date the demand is made then:
(A) sufficient personal property of the taxpayer shall be sold
to satisfy the total amount due plus the additional collection
expenses incurred; or
(B) a judgment may be entered against the taxpayer in the
circuit court of the county.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1977,
P.L.71, SEC.1; P.L.38-1998, SEC.3; P.L.173-2003, SEC.9.
Last modified: May 28, 2006