Sec. 16. (a) This section applies without an injunction from the tax court to any assessment that is made or pending after April 30, 2011.

     (b) Except as provided in IC 6-8.1-5-3, no demand notice, warrant, levy, or proceeding in court for the collection of a protested listed tax or any penalties and interest on a listed tax may be issued, commenced, or conducted against a taxpayer and no lien on the taxpayer’s property may be imposed until after the later of the following:

Terms Used In Indiana Code 6-8.1-8-16

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Property: includes personal and real property. See Indiana Code 1-1-4-5
(1) The expiration of the period in which the taxpayer may appeal the listed tax to the tax court.

(2) A decision of the tax court concerning the listed tax becomes final, if the taxpayer filed a timely appeal.

As added by P.L.172-2011, SEC.88.

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