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;

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

  • 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.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Property: includes personal and real property. See Indiana Code 1-1-4-5
(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.

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