What is the Department’s delinquent tax collection process?
Every Indiana taxpayer has the right to a fair collection process. You have the right to protest a liability. If you protest a liability, the Department is required to conduct a hearing on that case. You are entitled to be represented at your hearing when your case is presented. If a liability is not paid or protested within 45 days of the first notice, we will issue a “Demand Notice” for payment before issuing a tax warrant. If we do not receive a payment, a warrant for the collection of tax will be issued. When a tax warrant is filed with your county clerk, it becomes a judgment lien (levy) against all your property within the county. The Department intends for you to have every opportunity to rectify your account balance whether it is paying it right away or protesting it. Read about the collection process. Know your rights and responsibilities as an Indiana taxpayer.
Every Indiana taxpayer has the right to a fair collection process. You have the right to protest a liability. If you protest a liability, the Department is required to conduct a hearing on that case. You are entitled to be represented at your hearing when your case is presented. If a liability is not paid or protested within 45 days of the first notice, we will issue a “Demand Notice” for payment before issuing a tax warrant. If we do not receive a payment, a warrant for the collection of tax will be issued. When a tax warrant is filed with your county clerk, it becomes a judgment lien (levy) against all your property within the county. The Department intends for you to have every opportunity to rectify your account balance whether it is paying it right away or protesting it. Read about the collection process. Know your rights and responsibilities as an Indiana taxpayer .
