Indiana State Tax Warrant Information

Indiana County Sheriffs are required by State Statute to collect delinquent State Tax. These taxes may be for individual income, sales tax, withholding or corporation liability. The Indiana Department of Revenue first files a lien at the County Clerk's Office, then forwards a copy to this office. Taxpayers are provided an opportunity to either establish a payment plan with this office or to pay the debt in full.

Failure to Pay

Failure to pay this debt may result in a levy being placed on checking/saving accounts and sale of personal property to satisfy this debt. Tax warrants that remain unsatisfied are returned to the Department of Revenue for further action, resulting in additional costs to the taxpayer.


Payment may be made in person at the Spencer County Sheriff's Office or by mail. No personal or business checks are accepted. Please arrange to pay by cashier's check, money order or cash. Payments are accepted Monday-Friday 8 a.m. to 4 p.m. in the administration office unless sent through mail.