§ 6-8-1-8-9

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;(2) the proceeds of the sale would not reduce the tax liability by the lesser of:(A) ten percent (10%) of the liability; or(B) one thousand dollars ($1,000); or(3) the advocate, appointed under IC 6-8.1-11-3, orders:(A) the release of the levy; or(B) the return of the tax warrant by the sheriff;upon submitting a written finding to the commissioner that the levy threatens the health or welfare of the taxpayer or the taxpayer's spouse, family, or dependents.As added by P.L.332-1989(ss), SEC.31.