Dickson, J.
….
As we hold today in Ray, the lien foreclosure prohibition of Indiana Code section 13-26-14-4, governing the collection of regional sewer district sewer liens, does not apply to collection by tax sale. Here, because the District employed the tax sale method rather than seeking collection of the landowners’ unpaid sewer bills and penalties through foreclosure, the lien foreclosure prohibition clause does not apply. The judgment of the trial court removing the landowners’ properties from the tax sale list is reversed, and this cause is remanded for further proceedings consistent with this opinion.
Rush, C.J., Rucker, David, and Massa, JJ., concur.