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.

Alex B. Najera, unpaid Employment Security Department taxes, filed Oct. 6.

Daniel Alvarez, unpaid Employment Security Department taxes, filed Oct. 21.

Luiz E. Perez, unpaid Department of Labor and Industries taxes, filed Oct. 21.

Javier Diaz Martinez, unpaid Department of Labor and Industries taxes, filed Oct. 29.

Insulation Management Services LLC, unpaid Department of Labor and Industries taxes, filed Oct. 29.

A&C General Contractors LLC, unpaid Department of Labor and Industries taxes, filed Oct. 29.