Indiana Court of Appeals November 22, 2000, No. 73A01-0002-CV-49 (State ex rel. Indiana Department of Revenue v. Deaton)

lead-opinion

OPINION

MATHIAS, Judge

The Indiana Department of Revenue (the Department) appeals the dismissal of its verified motion for proceedings supplemental by the small claims division of the Shelby Superior Court. The Department filed the motion to collect a judgment lien for state income taxes owed by Timothy L. Deaton and Marie E. Deaton (the Dea-tons).