Untitled section

811.09 does not apply to proceedings under this chapter; or

799.01(1)(d)3.

3.

To enforce a lien upon personalty.

799.01(2)

(2)

 

Permissive use of small claims procedure.

A taxing authority may use the procedure in this chapter in an action to recover a tax from a person liable for that tax where the amount claimed, including interest and penalties, is $10,000 or less. This chapter is not the exclusive procedure for those actions.