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Indiana Tax Warrant

On Behalf of | Apr 10, 2024 | Tax Controversies

If the taxpayer has delinquent Indiana taxes, then the Indiana Department of Revenue (“IN-DOR”) shall issue a Demand for Payment (“AR-40”).  The taxpayer has twenty (20) days, from the date, of the AR-40, to full pay the delinquent taxes or to show reasonable cause for not paying.

If, after the twenty (20) day time period, the taxpayer fails to pay or to show reasonable cause for not paying, then the IN-DOR may issue a Warrant in the amount of the tax, penalties, interest, fees, and costs.  The Warrant is filed with the Circuit Court Clerk, of the County, in which the taxpayer has property.

Upon receipt of the Warrant, the Circuit Court Clerk shall record it.  The recorded Warrant becomes a Judgment against the taxpayer.  The Judgment creates a lien that attaches, in such County, to all of the taxpayer’s choses in action, real property, and personal property.

The Judgment is valid for ten (10) years and the IN-DOR can renew it for an additional ten (10) years.