reglab/housing_qa huggingface dataset:
IN Code § 6-1.1-24.5-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 24.5. Determination of Serial Tax Delinquencies|6-1.1-24.5-6. Order Finding That Serial Tax Delinquencies Exist

Sec. 6. (a) If an order is entered under this chapter finding that serial tax delinquencies exist with respect to tracts or items of real property that are the subject of a petition under this chapter:(1) the owners of the tracts or items of real property do not have a right of redemption with respect to the tracts or items of real property; and(2) the tracts or items of real property may be disposed of by the petitioner in any lawful manner.(b) If an order is entered under this chapter finding that serial tax delinquencies exist with respect to tracts or items of real property that are the subject of a petition under this chapter:(1) the court shall send a copy of the order to the county auditor;(2) the county auditor shall remove the tracts or items of real property from the tax sale list maintained by the county auditor under IC 6-1.1-24; and(3) the county auditor shall remove the taxes and special assessments for which the tract or item of real property became eligible for tax sale and all subsequent taxes, special assessments, interest, penalties, and costs of sale, from the tax duplicate in the same manner that taxes are removed by certificate of error.As added by P.L.236-2015, SEC.3. Amended by P.L.183-2016, SEC.5.
IN Code § 6-1.1-24.5-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 24.5. Determination of Serial Tax Delinquencies|6-1.1-24.5-7. Consequences; Lien; Entitlement to Deed

Sec. 7. (a) If an order is entered under this chapter finding that serial tax delinquencies exist with respect to tracts or items of real property that are the subject of a petition under this chapter:(1) the petitioner acquires a lien against each tract or item of real property in the amount of delinquent property taxes and special assessments; and(2) the petitioner may request that the county auditor execute deeds for the tracts or items of real property and deliver the deeds to the petitioner.(b) A request under subsection (a)(2) along with a copy of the order must be delivered to the county auditor within six (6) months after the date of the court's order. The county auditor shall issue the deeds within sixty (60) days after the date the request is received by the county auditor. If the petitioner does not request the deeds within six (6) months after the date of the order, the order is void.As added by P.L.236-2015, SEC.3.
IN Code § 6-1.1-24.5-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 24.5. Determination of Serial Tax Delinquencies|6-1.1-24.5-8. Disposition; Distribution of Proceeds

Sec. 8. If a petitioner acquires a deed to a tract or item of real property under section 7 of this chapter and the petitioner disposes of the tract or item of real property before the third anniversary of the date on which the deed to the tract or item of real property is issued by the county auditor, the proceeds of the disposition, if any, shall be disbursed in the same manner as if the tract or item of real property had been offered and sold at a tax sale under IC 6-1.1-24.As added by P.L.236-2015, SEC.3.
IN Code § 6-1.1-24.5-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 24.5. Determination of Serial Tax Delinquencies|6-1.1-24.5-9. Property Interest Conveyed

Sec. 9. Subject to section 6(a) of this chapter, a deed issued under section 7 of this chapter conveys the same fee simple interest in a tract or item of real property as a deed issued under IC 6-1.1-25.As added by P.L.236-2015, SEC.3. Amended by P.L.183-2016, SEC.6.
IN Code § 6-1.1-25-0.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 25. Redemption of and Tax Deeds for Real Property Sold for Delinquent Taxes and Special Assessments|6-1.1-25-0.5. Limited Applicability of Chapter to Vacant and Abandoned Property

Sec. 0.5. This chapter does not apply to vacant or abandoned real property that is on the list prepared by the county auditor under IC 6-1.1-24-1.5 unless the bid on the real property by the highest bidder is not at least the minimum bid and the county auditor executes and delivers a deed for the real property to the executive of a county, city, or town under IC 6-1.1-24-13(c). There is no right to redeem real property under this chapter after its sale under IC 6-1.1-24, if the real property is on the vacant and abandoned property list prepared by the county auditor under IC 6-1.1-24-1.5.As added by P.L.247-2015, SEC.22.
IN Code § 6-1.1-25-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 25. Redemption of and Tax Deeds for Real Property Sold for Delinquent Taxes and Special Assessments|6-1.1-25-1. Redemption of Property; Conveyance During Redemption Period

Sec. 1. (a) Any person may redeem the tract or real property:(1) sold; or(2) for which the certificate of sale is sold under IC 6-1.1-24;under IC 6-1.1-24 at any time before the expiration of the period of redemption specified in section 4 of this chapter by paying to the county treasurer the amount required for redemption under section 2 of this chapter.(b) If a tract or real property to which subsection (a) applies is conveyed to a person before the expiration of the period of redemption and the person wishes to redeem the tract or real property, the person shall:(1) redeem the tract or real property in accordance with section 2 of this chapter; and(2) satisfy the requirements of IC 32-21-8-7.[Pre-1975 Property Tax Recodification Citation: 6-1-57-1.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.60-1988, SEC.14; P.L.139-2001, SEC.10; P.L.170-2003, SEC.6; P.L.187-2016, SEC.10.
IN Code § 6-1.1-25-2.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 25. Redemption of and Tax Deeds for Real Property Sold for Delinquent Taxes and Special Assessments|6-1.1-25-2.5. Petition to Establish Schedule of Fees and Costs; Reimbursement

Sec. 2.5. (a) A county auditor may petition a court issuing judgments and orders for sale in the county under IC 6-1.1-24 to establish a schedule of reasonable and customary attorney's fees and costs that apply to a:(1) purchaser;(2) purchaser's assignee; or(3) purchaser of the certificate of sale under IC 6-1.1-24;who submits a claim for reimbursement upon redemption.(b) When a court provides a schedule as described in subsection (a), the county auditor may not reimburse attorney's fees and costs in an amount higher than the attorney's fees and costs provided in the schedule, except as provided in subsection (c).(c) A:(1) purchaser;(2) purchaser's assignee; or(3) purchaser of the certificate of sale under IC 6-1.1-24;may petition the court for a higher rate of reimbursement than the rate found on a schedule provided under subsection (a). The court shall grant the petition if the court finds that the claim is based on reasonable and customary attorney's fees and costs.As added by P.L.88-1995, SEC.6. Amended by P.L.139-2001, SEC.12; P.L.170-2003, SEC.8.
IN Code § 6-1.1-25-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 25. Redemption of and Tax Deeds for Real Property Sold for Delinquent Taxes and Special Assessments|6-1.1-25-3. Redemption Warrant

Sec. 3. (a) Except as provided in subsection (b), when real property is redeemed and the certificate of sale is surrendered to the county auditor, the auditor shall issue a warrant to the purchaser or purchaser's assignee in an amount equal to the amount received by the county treasurer for redemption.(b) When real property sold under IC 6-1.1-24-6.1 is redeemed and the certificate of sale is surrendered to the county auditor, the auditor shall issue a warrant to the purchaser of the certificate of sale or the purchaser’s assignee in an amount equal to:(1) the amount received by the county treasurer for redemption; minus(2) if the certificate of sale was sold for less than the minimum bid under IC 6-1.1-24-5, an amount equal to the difference between the minimum bid under IC 6-1.1-24-5 and the amount for which the certificate was sold.(c) The county auditor shall indorse the certificate and preserve it as a public record. If a certificate of sale is lost and the auditor is satisfied that the certificate did exist, the county auditor may make payment in the manner provided in this section.[Pre-1975 Property Tax Recodification Citation: 6-1-57-2 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.139-2001, SEC.13; P.L.170-2003, SEC.9; P.L.169-2006, SEC.27; P.L.56-2012, SEC.13.
IN Code § 6-1.1-25-4.7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 25. Redemption of and Tax Deeds for Real Property Sold for Delinquent Taxes and Special Assessments|6-1.1-25-4.7. Title Search and Petition for Tax Deed by County Auditor; Agreement With County Treasurer

Sec. 4.7. (a) A county auditor and county treasurer may enter into a mutual agreement for the county auditor to perform the following duties instead of the purchaser:(1) Notification and title search under section 4.5 of this chapter.(2) Notification and petition to the court for the tax deed under section 4.6 of this chapter.(b) If a county auditor and county treasurer enter into an agreement under this section, notice shall be given under IC 6-1.1-24-2(b)(12).As added by P.L.69-1993, SEC.5. Amended by P.L.1-1999, SEC.13; P.L.247-2015, SEC.24.
IN Code § 6-1.1-25-4.8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 25. Redemption of and Tax Deeds for Real Property Sold for Delinquent Taxes and Special Assessments|6-1.1-25-4.8. Property Not Offered for Sale at Tax Sale; Notice

Sec. 4.8. Not later than ninety (90) days after the conclusion of a tax sale, the county auditor shall provide a notice to each person with a substantial property interest of record in a property that was not offered for sale in the tax sale under IC 6-1.1-24-4.7(j). The notice must contain at least the following:(1) The street address, if any, or a common description of the tract or real property.(2) The key number or parcel number of the tract or real property.(3) A statement that the property was not offered for sale in the tax sale.(4) A statement that the property may be redeemed by any person at any time until one hundred twenty (120) days after the conclusion of the tax sale from which the property was removed.(5) The components of the amount required to redeem the property.(6) The date of expiration of the period of redemption specified in section 4 of this chapter.(7) A statement that the property may be disposed of by the county executive as provided in IC 6-1.1-24.(8) A statement that, if the county executive disposes of the property within three (3) years after the conclusion of the tax sale at which the property would have been offered for sale, any amount received in excess of the amount of the minimum bid will be disbursed in the same manner as if the property had been sold in the tax sale.As added by P.L.247-2015, SEC.25.
IN Code § 6-1.1-25-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 25. Redemption of and Tax Deeds for Real Property Sold for Delinquent Taxes and Special Assessments|6-1.1-25-5. Tax Deed; Form

Sec. 5. (a) A tax deed issued under this chapter shall be issued substantially in the following form:Whereas AB did, on the ____ day of __________, 20___, produce to the auditor of the county of __________, in the state of Indiana, a certificate of sale dated the ____ day of __________, 20___, signed by the then acting auditor of the county, from which it appears that AB on the ____ day of _________, 20___, purchased at public auction, held pursuant to law, the real property described in this indenture for the sum of ______ dollars and _____ cents, being the amount due on the real property for taxes, special assessments, penalties and costs for the years _______, namely: (here set out the real property offered for sale). Such real property has been recorded in the office of the _____________ county auditor as delinquent for the nonpayment of taxes, and proper notice of the sale has been given. It appearing that AB is the owner of the certificate of sale, that the time for redeeming such real property has expired, that the property has not been redeemed, that the undersigned has received a court order for the issuance of a deed for the real property described in the certificate of sale, that the records of the __________ county auditor's office state that the real property was legally liable for taxation, and that the real property has been duly assessed and properly charged on the duplicate with the taxes and special assessments for the years _______;Therefore, this indenture, made this ___ day of ____________, 20___, between the State of Indiana, by CD, auditor of ___________ county, of the first part, and AB, of the second part, witnesseth: That the party of the first part, for and in consideration of the premises, has granted and bargained and sold to the party of the second part, the real property described in the certificate of sale, situated in the county of ___________, and State of Indiana, namely and more particularly described as follows: (here set out the real property sold), to have and to hold such real property, with the appurtenances belonging thereto, in as full and ample a manner as the auditor of said county is empowered by law to convey the same.In testimony whereof, CD, auditor of ____________ county, has hereunto set his or her hand, and affixed the seal of the board of county commissioners, the day and year last above mentioned.WITNESS: ________________________ (L.S.)Auditor of ______________ County
IN Code § 6-1.1-25-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 25. Redemption of and Tax Deeds for Real Property Sold for Delinquent Taxes and Special Assessments|6-1.1-25-7. Termination of Purchaser's Lien

Sec. 7. (a) If the:(1) purchaser;(2) purchaser's successors or assigns; or(3) purchaser of the certificate of sale under IC 6-1.1-24;fails to file the petition within the period provided in section 4.6 of this chapter, that person's lien against the real property terminates at the end of that period. However, this section does not apply if the state or a political subdivision is the holder of the certificate of sale.(b) If the notice under section 4.5 of this chapter is not given within the period specified in section 4.5(a)(3) or 4.5(c)(3) of this chapter, the lien of the:(1) purchaser of the property; or(2) purchaser of the certificate of sale under IC 6-1.1-24;against the real property terminates at the end of that period.[Pre-1975 Property Tax Recodification Citation: 6-1-57-6.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.87-1987, SEC.9; P.L.61-1991, SEC.4; P.L.37-1992, SEC.5; P.L.39-1994, SEC.19; P.L.31-1994, SEC.7; P.L.2-1995, SEC.28; P.L.124-1998, SEC.9; P.L.139-2001, SEC.19; P.L.170-2003, SEC.13; P.L.251-2015, SEC.25.
IN Code § 6-1.1-25-7.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 25. Redemption of and Tax Deeds for Real Property Sold for Delinquent Taxes and Special Assessments|6-1.1-25-7.5. County Having a Consolidated City; List of Tax Delinquent Properties for Metropolitan Development Commission; Acquisition; Payment

Sec. 7.5. (a) This section applies to a county having a consolidated city.(b) The county auditor shall provide the metropolitan development commission with a list of real property:(1) included on the list prepared under IC 6-1.1-24-1.5;(2) for which a certificate of sale has been issued; and(3) for which the holder of the certificate has not requested the county auditor to execute and deliver a deed.(c) The metropolitan development commission shall, within a reasonable time after receiving a list under subsection (b), identify any property described under subsection (b) that the metropolitan development commission desires to acquire for urban homesteading under IC 36-7-17 or IC 36-7-17.1 or for redevelopment purposes under IC 36-7-15.1. The metropolitan development commission shall then provide the county auditor with a list of the properties identified under this subsection.(d) The county auditor shall execute and deliver a deed for any property identified under subsection (c) to the metropolitan development commission.(e) The county auditor shall execute and deliver a deed to the county for any property:(1) included in the notice prepared under subsection (b); and(2) not identified under subsection (c).(f) The metropolitan development commission and the county may not pay for any property acquired under subsection (d) or (e). However, a taxing unit having an interest in the taxes on the real property shall be credited with the full amount of the delinquent tax due to that unit.As added by P.L.87-1987, SEC.10. Amended by P.L.39-1994, SEC.20; P.L.31-1994, SEC.8; P.L.2-1995, SEC.29; P.L.118-2013, SEC.10.
IN Code § 6-1.1-25-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 25. Redemption of and Tax Deeds for Real Property Sold for Delinquent Taxes and Special Assessments|6-1.1-25-8. Tax Sale Record

Sec. 8. Each county auditor shall maintain a tax sale record on the form prescribed by the state board of accounts. The record shall contain:(1) a description of each parcel of real property:(A) that is sold under IC 6-1.1-24;(B) on which a county acquires a lien under IC 6-1.1-24-6; or(C) for which a certificate of sale is purchased under IC 6-1.1-24;(2) the name of the owner of the real property at the time of the:(A) sale;(B) lien acquisition; or(C) certificate of sale purchase;(3) the date of the:(A) sale;(B) lien acquisition; or(C) certificate of sale purchase;(4) the name and mailing address of the:(A) purchaser of the property and the purchaser's assignee; or(B) purchaser of the certificate of sale;(5) the amount of the minimum bid;(6) the amount for which the:(A) real property; or(B) certificate of sale;is sold;(7) the amount of any taxes paid by the:(A) purchaser of the real property or the purchaser's assignee; or(B) purchaser of the certificate of sale;and the date of the payment;(8) the amount of any costs certified to the county auditor under section 2(e) of this chapter and the date of the certification;(9) the name of the person, if any, who redeems the property;(10) the date of redemption;(11) the amount for which the property is redeemed;(12) the date a deed, if any, to the real property is executed; and(13) the name of the grantee in the deed.[Pre-1975 Property Tax Recodification Citations: 6-1-56-9 part; 6-1-57-7.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.139-2001, SEC.20; P.L.1-2002, SEC.28; P.L.1-2003, SEC.30; P.L.170-2003, SEC.14.
IN Code § 6-1.1-25-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 25. Redemption of and Tax Deeds for Real Property Sold for Delinquent Taxes and Special Assessments|6-1.1-25-10. Invalid Sale; Effect

Sec. 10. (a) If, before the court issues an order directing the county auditor to issue a tax deed to a tract or item of real property sold under IC 6-1.1-24, it is found by the county auditor and the county treasurer that the sale was invalid, the county auditor shall refund:(1) the purchase money and all taxes and special assessments on the property paid by the purchaser, the purchaser's assigns, or the purchaser of the certificate of sale under IC 6-1.1-24 after the tax sale plus five percent (5%) interest per annum; and(2) the costs described in section 2(e) of this chapter, subject to section 2.5 of this chapter;from the county treasury to the purchaser, the purchaser's successors or assigns, or the purchaser of the certificate of sale under IC 6-1.1-24. The tract or item of real property, if it is then eligible for sale under IC 6-1.1-24, shall be placed on the delinquent list as an initial offering under IC 6-1.1-24-6.(b) A political subdivision shall reimburse the county for interest paid by the county under subsection (a) if:(1) the invalidity of the sale under IC 6-1.1-24 resulted from the failure of the political subdivision to give adequate notice of a lien to property owners; and(2) the existence of the lien resulted in the sale of the property under IC 6-1.1-24.[Pre-1975 Property Tax Recodification Citation: 6-1-57-9.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.50-1990, SEC.13; P.L.39-1994, SEC.22; P.L.139-2001, SEC.21; P.L.170-2003, SEC.15; P.L.66-2014, SEC.16; P.L.251-2015, SEC.26.
IN Code § 6-1.1-25-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 25. Redemption of and Tax Deeds for Real Property Sold for Delinquent Taxes and Special Assessments|6-1.1-25-11. Circumstances Requiring Refund to Purchaser on Finding of Invalid Tax Deed; Requirement for Deed From Invalid Tax Deed Grantee to Property Owner; Limitations on Refund

Sec. 11. (a) Subsequent to the issuance of the order directing the county auditor to issue a tax deed to real property sold under IC 6-1.1-24, a county auditor shall refund:(1) the purchase money and all taxes and special assessments on the property paid by the purchaser, the purchaser's assigns, or the purchaser of the certificate of sale under IC 6-1.1-24 after the tax sale plus five percent (5%) interest per annum; and(2) the costs described in section 2(e) of this chapter, if the costs were certified before the expiration of the period of redemption, subject to section 2.5 of this chapter;from the county treasury to the purchaser, the purchaser's successors or assigns, or the purchaser of the certificate of sale under IC 6-1.1-24 if it is found by the court that entered the order for the tax deed that the sale was invalid.(b) The grantee of an invalid tax deed, including the county, to whom a refund is made under this section shall execute, acknowledge, and deliver to the owner a deed conveying whatever interest the purchaser may have acquired by the tax sale deed. If a county is required to execute a deed under this section, the deed shall be signed by the county board of commissioners and acknowledged by the clerk of the circuit court.(c) A refund may not be made under this section while an action initiated under either section 14 or 16 of this chapter is pending.(d) If a sale is declared invalid after a claim is submitted under IC 6-1.1-24-7 for money deposited in the tax sale surplus fund and the claim is paid, the county auditor shall initiate an action to recover the amount claimed, plus reasonable attorney's fees and any other costs reasonably incurred by the county in the course of, and attributable to, the recovery of the amount claimed.[Pre-1975 Property Tax Recodification Citation: 6-1-57-10.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.1-1993, SEC.33; P.L.39-1994, SEC.23; P.L.139-2001, SEC.22; P.L.170-2003, SEC.16; P.L.73-2010, SEC.7; P.L.66-2014, SEC.17; P.L.251-2015, SEC.27.
IN Code § 6-1.1-25-14 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 25. Redemption of and Tax Deeds for Real Property Sold for Delinquent Taxes and Special Assessments|6-1.1-25-14. Quieting Title; Parties to Action

Sec. 14. A person who holds a deed executed under this chapter may initiate an action in the court that entered the judgment and order for sale to quiet the title to the property. The plaintiff shall make the following persons defendants to the action:(1) persons who have or claim to have an interest in or a lien against the property; and(2) persons who, based on the real property records, appear to have an interest in or a lien against the property.An unrecorded instrument does not affect the plaintiff's title as established by the court's decree.[Pre-1975 Property Tax Recodification Citation: 6-1-57-13 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.139-2001, SEC.25.