Levy and sale of property for delinquent taxes

# (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 the delinquent taxpayer's residence or place of business and making a list in duplicate of all of the delinquent taxpayer's 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 the delinquent taxpayer, 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, superior court, or probate court of the county, and the circuit court, superior court, or probate 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.
[Pre-1975 Property Tax Recodification Citation: 6-1-53-2.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.84-2016, SEC.31.