Notice of judgment and execution; restraining orders; remedies;
attorney's fees
Sec. 10. (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.
(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.
Last modified: May 28, 2006