Sen. Steele’s SB 155 allows for a sort of put up or shut up procedure directed at the Indiana Department of Revenue with respect to tax liens. The Department of Revenue can issue tax warrants for unpaid taxes which become a lien on the taxpayer’s real property.
SB 155 would create a procedure similar to one that is available for mechanic’s liens. The taxpayer can issue a notice to the Department of Revenue to foreclose on its lien. If it fails to initiate an action to foreclose on the lien within 60 days, the lien becomes void. This would put the onus on the Department of Revenue to do something This would allow people to get rid of zombie warrants created by the Department when they can’t get anyone to make a decision on lifting the warrant – it seems like it can be tough to get in communication with a person with authority to make decisions at the Department.
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