Terms Used In Indiana Code 6-8.1-8-14

  • Clerk: means the clerk of the court or a person authorized to perform the clerk's duties. See Indiana Code 1-1-4-5
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Sheriff: means the sheriff of the county or another person authorized to perform sheriff's duties. See Indiana Code 1-1-4-5
   Sec. 14. The commissioner may determine that an outstanding liability for taxes, interest, penalties, collection fees, sheriff‘s costs, clerk‘s costs, or fees established under section 4(b) of this chapter is uncollectible. However, any lien created by the operation of section 2(e) of this chapter survives the commissioner’s determination, subject to section 2 of this chapter.

As added by P.L.111-2006, SEC.8.