What constitutes a Warrant of Levy?

A Warrant of Levy is specifically a legal order that authorizes the seizure and sale of property to satisfy a debt, typically in the context of unpaid taxes. This document is issued by a governmental authority and serves as a formal directive for the collection of money owed to the state or local government. When a taxpayer fails to pay their taxes, the Warrant of Levy allows tax authorities to enforce collection by seizing property, which can then be sold to recover the owed amount. This process is a critical part of tax enforcement measures, ensuring that revenue is collected to fund public services and obligations.

The other options do not fit the definition of a Warrant of Levy. A request for tax exemption pertains to an individual's or entity's petition to not be taxed under specific criteria, while a notification of tax rates deals with informing taxpayers of current rates and changes in taxation. Finally, a document for property appraisal relates to estimating the value of property for various purposes but does not involve the authority to levy and sell property.