IC 6-8.1-8-9: Levy release or tax warrant surrender; grounds

Sec. 9. (a) This section does not apply to a jeopardy tax warrant issued under IC 6-8.1-5-3.

(b) The department shall release a levy on property or request the sheriff to surrender a tax warrant to the department if:

(1) the expense of the sale process exceeds the liability for which the levy is made;

(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.