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FAQ
  Collections/Delinquent Accounts
What is the difference between a lien, a levy and a warrant?
 
Answer:
Liens are filed with the county Register of Deeds and/or the Secretary of State as security that a debt will be paid from proceeds when a taxpayer sells real or personal property.

Levies are a specialized form of warrant and are generally used to withdraw funds from a taxpayer's bank account or garnish a taxpayer's wages. Levies are generally used when a taxpayer has failed to resolve a debt through voluntary payment.

Warrants are used to close a taxpayer's business and/or seize a taxpayer's real or personal property other than a bank account or wages. Warrants are generally used when a taxpayer has failed to resolve their debt through voluntary payments and the debt is continuing to escalate.


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