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Municipalities continue to face challenges, causing the financial belt to tighten every year.  This financial squeeze makes it even more important to ensure that user fees are collected on a timely and consistent basis.  Filing liens on properties with ongoing delinquency issues is one tool to ensure collection.   Indiana statute establishes the rules and processes for filing liens under IC 36-9-23-31, 32, 33, 34 for municipal sewage works and IC 8-1.5-5-29, 30, 31 for stormwater.

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To ensure compliance with U.S. Treasury Department Regulations, we are required to advise you that, unless otherwise expressly indicated, any federal tax advice contained in this communication, including any attachments, is not intended or written by us to be used, and cannot be used, by anyone for the purpose of avoiding federal tax penalties.