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Bellas Barn: What the Public Records Show

Bellas Barn: What the Public Records Show
September 2020 unpaid tax warrant

There has been a lot of noise around claims, accusations, and social media narratives. This is not that.

This is a review of public records tied to Bellas Barn LLC, a business connected to La Porte County Commissioner Consuelo (Connie) Gramarossa.

The documents below are from official government sources. Each one tells part of the same story..

Exhibit 1 — Tax Warrant (La Porte County)

Issued 09/22/2020 - unsettled

This record is a tax warrant filed September 22, 2020.

A tax warrant is not a warning or a notice—it is issued after taxes have gone unpaid and the state moves to collect.

Key details from the record:

  • Tax type: Prepaid Sales Tax
  • Amount: $860.32 (tax, interest, fees)
  • Status: No satisfaction recorded

In simple terms: this shows a confirmed unpaid tax liability that was escalated to collection.

Exhibit 2 — Indiana Department of Revenue (RRMC List).

The Indiana Department of Revenue places businesses on the Expired Retail Merchant Certificate (RRMC) list when they are delinquent on sales tax.

A Retail Merchant Certificate is what allows a business to legally collect sales tax. When it expires due to nonpayment:

  • The business is not in compliance with the state
  • It should not be operating as a retail merchant
  • It remains on this list until the issue is resolved

The presence of Bellas Barn on this list indicates the state considers the sales tax issue unresolved.

Exhibit 3 — Secretary of State Business Record

The Indiana Secretary of State record shows the administrative status of the business.

For Bellas Barn LLC:

  • Status: Administratively Dissolved (2019)
  • Cause: Failure to maintain required filings with the state

Administrative dissolution happens when a business stops meeting basic legal requirements, such as filing reports or maintaining compliance.

This does not resolve tax obligations. Those remain in place.

Putting the Records Together

Each record comes from a different agency, but they align:

  • The county record shows a tax warrant issued for unpaid sales tax
  • The state revenue record shows the business on a delinquency list tied to that same issue
  • The Secretary of State record shows the business is no longer in good standing

These are independent systems arriving at the same conclusion.

Why This Matters

Sales tax is not discretionary revenue. It is collected from customers and held in trust for the state.

When it is not remitted:

  • The state assesses the liability
  • A warrant can be issued
  • The business can lose its ability to legally operate

Source Records

  • La Porte County tax warrant filings
  • Indiana Department of Revenue — RRMC delinquency list
  • Indiana Secretary of State — INBiz business records