Garnishment of Delinquent Taxpayers - Account for Delinquent Taxes; Notice

# (a)

# (1)

If the tax upon assessed tangible personal property of a taxpayer remains unpaid after January 1 in any year, the county tax collecting official shall present the account for taxes to any person or entity who the collecting official ascertains or has just cause to believe may be indebted to the delinquent taxpayer, or has in his or her possession or under his or her control any money, property, or choses in action belonging to any delinquent taxpayer in the county, and demand the payment of the taxes and fees due from the taxpayer. The demand shall operate as a levy upon any assets of the delinquent taxpayer in the possession or control of the third party indebted to the delinquent taxpayer and shall have the force and effect of a writ of garnishment. The tax collecting official shall also immediately give the delinquent taxpayer, if in the county, written notice of the service of the garnishment. If the delinquent taxpayer resides in the state but is not in the county, and his or her address is known or can be ascertained, the tax collecting official shall give notice to the delinquent taxpayer and return the executed garnishment and notice to the court before which the garnishee is cited to appear.

# (2)

The person to which the account for delinquent taxes is presented shall pay over to the county tax collecting official the amount of the taxes and fees that the delinquent taxpayer owes and shall take the tax collecting official’s receipt for the payment. The receipt shall be taken in all courts of this state as payment on the delinquent taxpayer’s indebtedness to the full amount expressed on the receipt.

# (b)

If, on demand, the person fails or refuses to pay over the amount of the tax that the delinquent taxpayer owes to the tax collecting official, the tax collecting official shall file a statement of the amount of the tax and fees with the person so refusing. The statement shall operate as a garnishment upon the person so served. The tax collecting official shall proceed to collect the taxes in the manner fixed by law in cases of garnishment.

# (c)

It shall be the duty of the tax collecting official to ascertain what persons are indebted to or have in their possession any money, property, or choses in action belonging to any delinquent taxpayer.

# (d)

A delinquent taxpayer may not be compelled to pay any debt before the debt is due, nor be compelled to pay a greater amount than is owed.

# (e)

The cost of garnishment shall be paid by the party refusing to pay the taxes when so requested.