There are a total of 92 counties in Indiana. Indiana is a state wherein the process of collecting delinquent taxes starts with a tax certificate sale on all properties delinquent for nonpayment of taxes for 15 months or more.
Individuals acquire the certificates if they are the successful bidder at the certificate sale.
If there are no bidders the county becomes the holder of the tax certificate. When there are no bidders at the first sale the property is again offered for sale sometime during the following year normally during the months of January through June. When there are no bidders at the second sale he proper is acquired by the county. That property is later offered for sale at public auction to the highest bidder for cash. These jealously guarded secrets revealed by an expert with over 25 years experience in this incredible and exciting business.