DIGEST OF INTRODUCED BILL
Collection of amounts owed to local units. Requires the department of state revenue to establish a pilot collection program (pilot program) allowing up to 10 cities, towns, counties, or townships to participate in a program assigning to the department the collection of judgments and delinquent assessments due to those local units of government. Provides that a delinquent assessment is any amount due and payable to a local unit that has remained unpaid for at least 30 days. Permits the department to carry out the pilot program by: (1) enforcing judgment warrants by levying against property or garnishing earnings; (2) using the data match system that the department operates with each Indiana financial institution; and (3) employing special counsel or contracting with a collection agency. Provides that in contracting with collection agencies, the department shall give a preference to collection agencies that meet certain criteria. Establishes procedures for issuance of demand notices and warrants. Provides that a warrant becomes a judgment when recorded by the circuit court clerk. Provides for various fees to be assessed by the department with respect to the collection process. Permits the department to disclose all information relating to a judgment warrant subject to collection under the pilot program to a local unit of government participating in the program.