Levy and sale of property for delinquent taxes
Sec. 2. (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 his residence or place of
business and making a list in duplicate of all of his 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 him, 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 of the county, and the circuit 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.
(Formerly: Acts 1975, P.L.47, SEC.1.)
Last modified: May 28, 2006