If a taxpayer has delinquent Indiana taxes, then the Indiana Department of Revenue (“IDR”) shall issue a demand notice for payment. The taxpayer has twenty (20) days, from the mailing date, of the demand notice, to full pay the delinquent taxes or to show reasonable cause for not paying.
If after such twenty (20) day time period, the taxpayer fails to pay or to show reasonable cause for not paying, the IDR may issue a tax warrant in the amount of the tax, interest, penalties, collection fee, sheriff’s costs, clerk’s costs, and other fees. After at least twenty (20) days after the mailing date of the demand notice, the IDR may file the tax warrant with the Circuit Court Clerk, of the county, in which the taxpayer has property.
Upon receipt of the tax warrant, the Circuit Court Clerk shall record it. The recorded tax 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 IDR can renew it for an additional ten (10) years.
Indiana Code §6-8.1-8-2