Receivership; court order; appeal
Sec. 6. (a) If a person does not pay a tax payment within sixty (60)
days of the date that the particular payment is due, the department
may have a receiver appointed by the circuit or superior court of the
county in which the taxpayer resides or is domiciled. Upon motion
by the department for a receiver, the court shall appoint a receiver if
the court finds that one of the listed taxes is due and has not been
paid within sixty (60) days of its due date. A receiver appointed
under this section may, in place of the taxpayer:
(1) bring and defend any action;
(2) take possession of all property;
(3) receive all funds;
(4) collect any debts owed to the taxpayer; and
(5) perform all other functions and duties prescribed for
receivers under Indiana law or under special authority granted
by the court.
(b) Within ten (10) days after the court order granting or refusing
a receiver's appointment, either party may appeal the order to the tax
court. However, if the taxpayer makes the appeal, he must furnish
bond in an amount sufficient to cover the payment of any costs or
damages resulting from the appeal and to cover the amount of the
bond the receiver would be required to file. As long as the appeal is
in process, the receiver's powers are suspended.
As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.291-1985,
SEC.11.
Last modified: May 28, 2006