Indiana Code 6-8.1-8-9. Levy release or tax warrant surrender; grounds
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Sec. 9. (a) This section does not apply to a jeopardy tax warrant issued under IC 6-8.1-5-3.
(1) the expense of the sale process exceeds the liability for which the levy is made;
(b) The department shall release a levy on property or request the sheriff to surrender a tax warrant to the department if:
Terms Used In Indiana Code 6-8.1-8-9
- Property: includes personal and real property. See Indiana Code 1-1-4-5
- Sheriff: means the sheriff of the county or another person authorized to perform sheriff's duties. See Indiana Code 1-1-4-5
(2) the proceeds of the sale would not reduce the tax liability by the lesser of:
(A) ten percent (10%) of the liability; or
(B) one thousand dollars ($1,000); or
(3) the advocate, appointed under IC 6-8.1-11-3, orders:
(A) the release of the levy; or
(B) the return of the tax warrant by the sheriff;
upon submitting a written finding to the commissioner that the levy threatens the health or welfare of the taxpayer or the taxpayer’s spouse, family, or dependents.
As added by P.L.332-1989(ss), SEC.31.