reglab/housing_qa huggingface dataset:
IN Code § 6-1.1-24-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 24. Sale of Real Property When Taxes or Special Assessments Become Delinquent|6-1.1-24-6. Lien by County; Tax Sale Certificate

Sec. 6. (a) When a tract or an item of real property is offered for sale under this chapter and an amount is not received equal to or in excess of the minimum sale price prescribed in section 5 of this chapter, the county executive acquires a lien in the amount of the minimum sale price. This lien attaches on the day on which the tract or item was offered for sale.(b) When a county executive acquires a lien under this section, the county auditor shall issue a tax sale certificate to the county executive in the manner provided in section 9 of this chapter. The county auditor shall date the certificate the day that the county executive acquires the lien. When a county executive acquires a certificate under this section, the county executive has the same rights as a purchaser.(c) When a lien is acquired by a county executive under this section, no money shall be paid by the county executive. However, each of the taxing units having an interest in the taxes on the tract shall be charged with the full amount of all delinquent taxes due them.(d) Whenever a county executive acquires a lien under this section, the county auditor shall provide a list of the liens held by the county to the executive of a city or town who requests the list or post the list on the county's Internet web site not later than thirty (30) days after the tax sale.[Pre-1975 Property Tax Recodification Citation: 6-1-56-6.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.60-1988, SEC.12; P.L.50-1990, SEC.10; P.L.39-1994, SEC.11; P.L.170-2003, SEC.2; P.L.169-2006, SEC.23; P.L.89-2007, SEC.5; P.L.56-2012, SEC.5; P.L.203-2013, SEC.7; P.L.251-2015, SEC.9.
IN Code § 6-1.1-24-6.2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 24. Sale of Real Property When Taxes or Special Assessments Become Delinquent|6-1.1-24-6.2. Transfer of Property to the City or Town in Which the Property Is Located

Sec. 6.2. (a) This section applies to real property located within the municipal boundaries of a city or town.(b) Before:(1) the transfer of real property under section 6.7 of this chapter;(2) the sale of real property under section 6.8 of this chapter;(3) the transfer of real property under section 6.9 of this chapter; or(4) the assignment of a tax sale certificate under section 17 of this chapter;the county executive of the county in which the real property is located shall notify the executive of the city or town in which the real property is located of the opportunity to accept a transfer of the property to the city or town as negotiated between the city or town and the county.(c) After receiving notice from a county executive under subsection (b), the executive of the city or town shall respond to the notice not later than twenty (20) days after the executive receives the notice.As added by P.L.203-2013, SEC.9. Amended by P.L.251-2015, SEC.11.
IN Code § 6-1.1-24-6.3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 24. Sale of Real Property When Taxes or Special Assessments Become Delinquent|6-1.1-24-6.3. Conditions of Sale of Certificates of Sale

Sec. 6.3. (a) The sale of certificates of sale under section 6.1 of this chapter must be held at the time and place stated in the notice of sale.(b) A certificate of sale may not be sold under section 6.1 of this chapter if the following are paid before the time of sale:(1) All the delinquent taxes, penalties, and special assessments on the tract or an item of real property.(2) The amount prescribed by section 2(b)(3)(D) of this chapter, reflecting the costs incurred by the county due to the sale.(c) The county executive shall sell the certificate of sale, subject to the right of redemption, to the highest bidder at public auction. The public auction may be conducted as an electronic sale in conformity with section 5(i) of this chapter.(d) The county auditor shall serve as the clerk of the sale.As added by P.L.170-2003, SEC.4. Amended by P.L.169-2006, SEC.25; P.L.89-2007, SEC.7; P.L.56-2012, SEC.7; P.L.247-2015, SEC.19; P.L.251-2015, SEC.12.
IN Code § 6-1.1-24-6.4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 24. Sale of Real Property When Taxes or Special Assessments Become Delinquent|6-1.1-24-6.4. Distribution of Proceeds of Sale of Certificates of Sale; Tax Sale Surplus Fund; County Auditor Duty on Assignment of Certificate

Sec. 6.4. (a) When a certificate of sale is sold under section 6.1 of this chapter, the purchaser at the sale shall immediately pay the amount of the bid to the county treasurer. The county treasurer shall apply the payment in the following manner:(1) First, to the taxes, special assessments, penalties, and costs described in section 5(e) of this chapter.(2) Second, to other delinquent property taxes in the manner provided in IC 6-1.1-23-5(b).(3) Third, to a separate "tax sale surplus fund".(b) For any tract or item of real property for which a tax sale certificate is sold under section 6.1 of this chapter, if taxes or special assessments, or both, become due on the tract or item of real property during the period of redemption specified under IC 6-1.1-25-4, the county treasurer may pay the taxes or special assessments, or both, on the tract or item of real property from the tax sale surplus held in the name of the taxpayer, if any, after the taxes or special assessments become due.(c) The:(1) owner of record of the real property at the time the tax deed is issued who is divested of ownership by the issuance of a tax deed; or(2) purchaser of the certificate or the purchaser's assignee, upon redemption of the tract or item of real property;may file a verified claim for money that is deposited in the tax sale surplus fund. If the claim is approved by the county auditor and the county treasurer, the county auditor shall issue a warrant to the claimant for the amount due.(d) Unless the redemption period specified under IC 6-1.1-25 has been extended under federal bankruptcy law, an amount deposited in the tax sale surplus fund shall be transferred by the county auditor to the county general fund and may not be disbursed under subsection (c) if it is claimed more than three (3) years after the date of its receipt.(e) Upon the assignment of the certificate of sale to the purchaser, the county auditor shall indicate on the certificate the amount for which the certificate of sale was sold.As added by P.L.170-2003, SEC.5. Amended by P.L.56-2012, SEC.8; P.L.251-2015, SEC.13.
IN Code § 6-1.1-24-7.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 24. Sale of Real Property When Taxes or Special Assessments Become Delinquent|6-1.1-24-7.5. Limitations on Agreements for Recovery of Money Deposited in the Tax Sale Surplus Fund; Enforcement by Attorney General

Sec. 7.5. (a) As used in this section, "property owner" refers to the owner of record of real property at the time the real property was certified for sale under this chapter and before issuance of the tax deed.(b) If a property owner enters into an agreement on or after May 1, 2010, that has the primary purpose of paying compensation to locate, deliver, recover, or assist in the recovery of money deposited in the tax sale surplus fund under section 7(a)(3) of this chapter with respect to real property as a result of a tax sale, the agreement is valid only if the agreement:(1) requires payment of compensation of not more than ten percent (10%) of the amount collected from the tax sale surplus fund with respect to the real property, unless the amount collected is fifty dollars ($50) or less;(2) is in writing;(3) is signed by the property owner; and(4) clearly sets forth:(A) the amount deposited in the tax sale surplus fund under section 7(a)(3) of this chapter with respect to the real property; and(B) the value of the property owner's share of the amount collected from the tax sale surplus fund with respect to the real property after the compensation is deducted.(c) The attorney general and the attorney general's homeowner protection unit established under IC 4-6-12 shall enforce this section.(d) The attorney general may maintain an action in a court with jurisdiction to enforce this section. A court in which an action is brought to enforce this section may do the following:(1) Issue an injunction.(2) Order restitution to an owner aggrieved by a violation of this section.(3) Order a person that violates this section to reimburse the state for the reasonable costs of the attorney general's investigation and prosecution of the violation.(4) Impose a civil penalty, in an amount determined by the court, on a person that violates this section.As added by P.L.73-2010, SEC.4. Amended by P.L.187-2016, SEC.8.
IN Code § 6-1.1-24-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 24. Sale of Real Property When Taxes or Special Assessments Become Delinquent|6-1.1-24-8. Failure to Pay Bid; Effect

Sec. 8. When one who purchases real property at a tax sale fails to pay the bid, the real property shall again be offered for sale. A purchaser who fails to pay the bid shall pay a civil penalty of twenty-five percent (25%) of the amount of the bid. The county prosecuting attorney shall initiate an action in the name of the state treasurer to recover the civil penalty. Amounts collected under this section shall be deposited in the county general fund.[Pre-1975 Property Tax Recodification Citation: 6-1-56-8.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.139-2001, SEC.7; P.L.89-2007, SEC.8.
IN Code § 6-1.1-24-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 24. Sale of Real Property When Taxes or Special Assessments Become Delinquent|6-1.1-24-10. Guarantee by Treasurer

Sec. 10. (a) When a certificate of sale is issued under section 9 of this chapter, the county treasurer shall indorse upon, or attach to, the certificate of sale a written guarantee which is signed by the treasurer and which warrants:(1) that the taxes and special assessments upon the real property described in the certificate of sale are delinquent and were unpaid at the time of sale; and(2) that the real property is eligible for sale under this chapter.(b) If the county treasurer, before the time of making the guarantee required by this section, received payment of the delinquent taxes or special assessments for which the real property was sold, the holder of the certificate is entitled to the amount due for an invalid sale under IC 6-1.1-25-10.[Pre-1975 Property Tax Recodification Citation: 6-1-56-14.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.139-2001, SEC.9.
IN Code § 6-1.1-24-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 24. Sale of Real Property When Taxes or Special Assessments Become Delinquent|6-1.1-24-11. Certificate of Sale as Presumptive Evidence

Sec. 11. (a) A certificate of sale issued under section 9 of this chapter is presumptive evidence of:(1) the truth of the statements contained in the certificate;(2) the interest of the purchaser in the real property described in the certificate;(3) the regularity and validity of all proceedings related to the taxes or special assessments for which the real property was sold; and(4) the regularity and validity of all proceedings related to the sale of the real property.(b) After two (2) years from the issuance of a certificate of sale, evidence may not be admitted in any court to rebut a presumption prescribed in subsection (a) of this section unless the certificate of sale was fraudulently procured. After four (4) years from the issuance of the certificate of sale, evidence may not under any circumstances be admitted in any court to rebut such a presumption.[Pre-1975 Property Tax Recodification Citation: 6-1-56-12.]Formerly: Acts 1975, P.L.47, SEC.1.
IN Code § 6-1.1-24-12 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 24. Sale of Real Property When Taxes or Special Assessments Become Delinquent|6-1.1-24-12. Priority of Purchaser's Lien at Subsequent Sale

Sec. 12. Whenever real property is sold more than once under this chapter, the purchaser at the later sale acquires a first and prior lien on the real property as against the purchaser at the prior sale. The issuance of a certificate of sale, the execution and delivery of a deed for the real property to the purchaser at the prior sale, or the recording of such a deed does not affect the priority established in this section.[Pre-1975 Property Tax Recodification Citation: 6-1-56-13.]Formerly: Acts 1975, P.L.47, SEC.1.
IN Code § 6-1.1-24-13 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 24. Sale of Real Property When Taxes or Special Assessments Become Delinquent|6-1.1-24-13. Placement of Costs on Tax Duplicate of Unsold Tract; Execution of Deed of Unsold Vacant and Abandoned Property to Municipal or County Executive

Sec. 13. (a) Whenever:(1) a tract is offered for sale under this chapter; and(2) no bid is received for the minimum sale price set under section 5 of this chapter;the county auditor shall prepare a certified statement of the actual costs incurred by the county described in section 2(b)(3)(D) of this chapter.(b) The county auditor shall place the amount specified in the certified statement prepared under subsection (a) on the tax duplicate of the tract offered but not sold at the sale. The amount shall be collected as real property taxes are collected and paid into the county general fund.(c) Whenever the minimum sale price is not received for a property that is on the list of abandoned or vacant property prepared under section 1.5 of this chapter, the executive of the county, city, or town that certified the property for the list may request that the county auditor execute and deliver a deed for the property to the executive. The request must be delivered to the county auditor within six (6) months after the date of sale. If it is an executive of a city or town that certified the property for the list prepared under section 1.5 of this chapter, and the executive does not deliver a request for a deed within six (6) months after the date of sale, the executive of the county may request that the county auditor execute and deliver a deed for the property to the county executive. The request must be delivered to the county auditor within nine (9) months after the date of sale.As added by P.L.60-1988, SEC.13. Amended by P.L.56-2012, SEC.10; P.L.247-2015, SEC.21.
IN Code § 6-1.1-24-14 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 24. Sale of Real Property When Taxes or Special Assessments Become Delinquent|6-1.1-24-14. Duties Regarding Conduct of Tax Sale

Sec. 14. Duties of a county treasurer or county auditor under this chapter that are the responsibility of the respective officer regarding the conduct of a tax sale may not be performed under contract or by a person or entity (except staff persons), unless consented to in writing by the respective officers.As added by P.L.88-1995, SEC.4.
IN Code § 6-1.1-24-16 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 24. Sale of Real Property When Taxes or Special Assessments Become Delinquent|6-1.1-24-16. Paddle Fee

Sec. 16. (a) The county fiscal body may adopt an ordinance requiring every person who wishes to participate in a tax sale as a bidder to pay a paddle fee.(b) A paddle fee adopted under subsection (a) may not exceed:(1) twenty-five dollars ($25) for a person who:(A) attends no more than one (1) tax sale in the county in any calendar year; and(B) purchases no more than one (1) property or tax sale certificate; or(2) one hundred dollars ($100).(c) A person may be required to pay the twenty-five dollar ($25) paddle fee even if the person does not purchase a property or tax sale certificate.(d) A person who purchases a one hundred dollar ($100) paddle fee is permitted to participate as a bidder in as many tax sales as are offered in the county in the calendar year, and may purchase more than one (1) property or tax sale certificate.(e) The treasurer shall deposit the paddle fee in the county general fund not later than thirty (30) days after the conclusion of the tax sale. The proceeds of the paddle fee may be used only to:(1) defray the expenses of the tax sale; or(2) reduce the number of vacant and abandoned houses, including rehabilitation, demolition, and foreclosure prevention and counseling.As added by P.L.66-2014, SEC.11.
IN Code § 6-1.1-24.5-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 24.5. Determination of Serial Tax Delinquencies|6-1.1-24.5-1. Definitions

Sec. 1. The following definitions apply throughout this chapter:(1) "Group of affiliated persons" means a group of persons in which each person of the group has a relationship that is described in Section 267(b) of the Internal Revenue Code with at least one (1) other person of the group.(2) "Person" means an individual, a corporation, a limited liability company, a partnership, or other legal entity.As added by P.L.236-2015, SEC.3. Amended by P.L.99-2018, SEC.5.
IN Code § 6-1.1-24.5-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 24.5. Determination of Serial Tax Delinquencies|6-1.1-24.5-2. Authorization to File Petition

Sec. 2. (a) After the county treasurer certifies the tracts or items of real property as eligible for tax sale under IC 6-1.1-24-1, if the county executive reasonably believes that:(1) ten (10) or more of the tracts or items of real property that appear as eligible for tax sale are owned by:(A) one (1) person; or(B) two (2) or more persons in a group of affiliated persons, in any ownership relation between persons in the group of affiliated persons and the tracts or items of real property; and(2) the tracts or items of real property identified in subdivision (1) were acquired in a previous tax sale under IC 6-1.1-24;the county executive may petition the court for a finding that serial tax delinquencies exist with respect to the tracts or items of real property identified in subdivision (1).(b) If each of the tracts or items of real property described in subsection (a)(1) and (a)(2) are located in the same city or town, the executive of the city or town may petition the court for a finding that serial tax delinquencies exist with respect to the tracts or items of real property identified in subsection (a)(1), if the county executive consents in writing to allow the city or town to file the petition.As added by P.L.236-2015, SEC.3. Amended by P.L.183-2016, SEC.1.
IN Code § 6-1.1-24.5-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 24.5. Determination of Serial Tax Delinquencies|6-1.1-24.5-3. Petition Elements

Sec. 3. A petition filed with a court under this chapter must include all of the following:(1) The legal description and parcel or property number for each of the tracts or items of real property.(2) A statement that the tracts or items of real property that are the subject of the petition are located within the petitioner's territory.(3) For each tract or item of real property that is the subject of the petition, the names of the persons who own the tract or item of real property. If the petitioner is alleging that the tracts or items of real property are owned by a group of affiliated persons, the petitioner must also specify each person's affiliation with at least one (1) other person in the group of affiliated persons.(4) A statement that each owner of record of a tract or item of real property that is the subject of the petition:(A) acquired the tract or item of real property in one (1) or more tax sales; and(B) subsequently received a deed for the real property.(5) For each tract or item of real property that is the subject of the petition, the amounts of the delinquent property taxes and special assessments that are owed at the time the property is certified as eligible for tax sale under IC 6-1.1-24-1.(6) A statement that the delinquent property taxes and special assessments are payable to the county treasurer.(7) A statement that if:(A) the delinquent property taxes and special assessments on the tracts or items of real property that are the subject of the petition; and(B) the property taxes and special assessments that accrue after the property is certified as eligible for tax sale under IC 6-1.1-24-1;are not paid on or before the appearance date and time, the petitioner will be entitled to an order directing the county auditor to issue a deed to each of the tracts or items of real property to the petitioner, without a right of redemption.(8) A statement that if proof of payment of the total amount of delinquent property taxes and special assessments for all tracts or items of real property specified under subdivision (1) is tendered to the court on or before the appearance date and time, the court will dismiss the petition.(9) If the petitioner is a city or town, a representation that the petitioner has furnished the county executive with a copy of the petition and the county executive consents to the requested relief.As added by P.L.236-2015, SEC.3. Amended by P.L.183-2016, SEC.2.
IN Code § 6-1.1-24.5-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 24.5. Determination of Serial Tax Delinquencies|6-1.1-24.5-4. Service of Petition

Sec. 4. A petition filed under this chapter must be served on each person who has a substantial property interest of public record in any of the tracts or items of real property that are the subject of the petition in the manner prescribed by the Indiana Rules of Trial Procedure.As added by P.L.236-2015, SEC.3. Amended by P.L.183-2016, SEC.3.
IN Code § 6-1.1-24.5-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 24.5. Determination of Serial Tax Delinquencies|6-1.1-24.5-5. Order to Appear

Sec. 5. When a court receives a petition from a county, city, or town seeking a determination of serial tax delinquency under this chapter, the court shall issue an order to each owner of record of a tract or item of real property that is the subject of the petition that directs the owner of record to appear before the court at a date and time specified in the order and to show cause as to why the tracts or items of real property that are the subject of the petition should not be found to be serially delinquent. The court's order under this section must do the following:(1) Direct the parties subject to the order to appear before the court at a date and time specified by the court. The date specified under this subdivision must not be:(A) earlier than thirty (30) days; or(B) later than sixty (60) days;after the date of the court's order.(2) Notify the parties subject to the order that any party ordered to appear:(A) may present evidence or objections on the issue of serial delinquency to the court:(i) in writing before the appearance date specified by the court under subdivision (1); or(ii) in writing or by oral testimony at the date and time specified by the court under subdivision (1); and(B) has the right to be represented by an attorney when appearing before the court.(3) Notify the parties subject to the order that if the parties:(A) fail to submit written evidence or objections to the court before the appearance date specified in subdivision (1); and(B) fail to appear before the court at the date and time specified by the court order under subdivision (1);the party's failure to submit evidence or objections or to appear before the court will result in a finding of serial tax delinquencies with respect to the tracts or items of real property that are the subject of the petition.As added by P.L.236-2015, SEC.3. Amended by P.L.183-2016, SEC.4.