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; […]