well that's an interesting question because it seems not to be the municipality not able to collect local taxes, to be the primary user of the baliif system. In fact it seems to be as expected mostly banks/credit suppliers, wich debt could be real or forged,but anyway usually large enough to claim to size a property. But just after that, the compulsive use of that system to be utilities companies to get even small ammount of money out of non residents. The real debt may be 100 lev then inflated trough fictional expenses up to thousands levs.
Considering that utilities companies expecially in Bulgaria are big enough to do whatever they please, and that outside cities they are losing money by giving a service and they wont get any better by targetting old bulgarian pensioners in villages, they seem to have decide to use non residents as slot machines to replenish their finances. Non residents are mostly like to not using the services and hence not producing reveniews but having the money to pay.
I know people in Smolyan region receiving bills for hundred levs month with the main switch off and not able to get any response in what is happening apart from "pay b*tch!!"
Also if you have a smart meter you are open to a simple fraud electric companies use: before smart meters, the consumption was calculated from the meter inwards, now it's calculated from the smart meter outwards. So if any electricity it's disperded due to fallancies of the network (and hello, you are in the country runnng a spaghetti mess of cables from house to poles like in India) you gonna pay for that. That said companies do use overvoltage to register more consumption on clients side.
In some villages in Greece I‘ve personally witnessed that in certain hours the lines were on overvoltage producing a characteristic humming sound, main switch off, the meter was running like you had all your appliences running full force.
so you see, you dont even need your neighbour to steal your electricity.