Indiana Court of Appeals
Gordon A. Etzler v. Indiana Department of Revenue
Civil plenary. Reverses summary judgment in favor of the revenue department on Etzler’s complaint for breeder’s award funds. Because the judgment resulting from the department’s Marshall County tax warrant only creates a lien on property “in the county,” I.C. 6-8.1-8-2(e), and because the department did not take measures to establish a lien on property located in any other county, the department’s ability to levy on Dale Dodson’s property was limited to Marshall County. Etzler filed a valid UCC financing statement that perfected his interest in the breeder’s awards.