The state can file lawsuits against people or businesses that do not pay taxes, resulting in a judgment against property that person or business owns. Judgments are filed in Benton and Franklin Superior Court. The following is from the Franklin County Superior Court Clerk’s Office.

Johnny On The Spot LLC, unpaid Department Of Labor And Industries taxes, filed Aug. 6.

Hugo Garcia, unpaid Department Of Labor And Industries taxes, filed Aug. 19.