reglab/housing_qa huggingface dataset:
IN Code § 6-1.1-24-1.2 (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|6-1.1-24-1.2. Removal of Property From Delinquency List; Arrangement for Payment of Delinquent Taxes

Sec. 1.2. (a) Except as provided in subsection (c), a tract or an item of real property may not be removed from the list certified under section 1 or 1.5 of this chapter before the tax sale unless all:(1) delinquent taxes and special assessments due before the date the list on which the property appears was certified under section 1 or 1.5 of this chapter; and(2) penalties due on the delinquency, interest, and costs directly attributable to the tax sale;have been paid in full.(b) A county treasurer may accept partial payments of delinquent property taxes, assessments, penalties, interest, or costs under subsection (a) after the list of real property is certified under section 1 or 1.5 of this chapter. However, a partial payment does not remove a tract or an item from the list certified under section 1 or 1.5 of this chapter unless the taxpayer complies with subsection (a) or (c) before the date of the tax sale.(c) A county auditor shall remove a tract or an item of real property from the list certified under section 1 or 1.5 of this chapter before the tax sale if the county treasurer and the taxpayer agree to a mutually satisfactory arrangement for the payment of the delinquent taxes.(d) The county auditor shall remove the tract or item from the list certified under section 1 or 1.5 of this chapter if:(1) the arrangement described in subsection (c):(A) is in writing;(B) is signed by the taxpayer; and(C) requires the taxpayer to pay the delinquent taxes in full not later than the last business day before July 1 of the year after the date the agreement is signed; and(2) the county treasurer has provided a copy of the written agreement to the county auditor.(e) If the taxpayer fails to make a payment under the arrangement described in subsection (c):(1) the arrangement is void; and(2) the county auditor shall immediately place the tract or item of real property on the list of real property eligible for sale at a tax sale.(f) If a taxpayer fails to make a payment under an arrangement entered into under subsection (c), the county treasurer and the taxpayer may enter into a subsequent arrangement and avoid the penalties under subsection (e).As added by P.L.50-1990, SEC.3. Amended by P.L.39-1994, SEC.2; P.L.30-1994, SEC.5; P.L.124-1998, SEC.1; P.L.1-1999, SEC.9; P.L.170-2002, SEC.22; P.L.113-2010, SEC.40; P.L.56-2012, SEC.1; P.L.48-2013, SEC.1; P.L.166-2014, SEC.8; P.L.247-2015, SEC.6.
IN Code § 6-1.1-24-1.4 (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|6-1.1-24-1.4. Orders for Necessary Repairs

Sec. 1.4. (a) This section applies to real property that is on an executive's certified list of vacant and abandoned property under section 1.5(a) of this chapter.(b) The executive of a county, city, or town may submit to the county auditor copies of one (1) or more orders for necessary repairs for any property on the executive's certified list of vacant or abandoned property to be included with the notice required under section 1.5 of this chapter, section 2.3 of this chapter, or IC 36-7-36.(c) An executive of a county, city, or town that submits orders for necessary repairs to the county auditor under subsection (b) shall make information about the necessary repairs available to the public, upon request or otherwise, at least forty (40) days before the sale conducted under section 1.5 of this chapter.(d) If the executive of a county, city, or town submits a copy of an order for necessary repairs for a vacant or abandoned property to the county auditor under subsection (b) and makes the information about the necessary repairs available to the public under subsection (c), a successful bidder for the vacant or abandoned property at a tax sale conducted under section 1.5 of this chapter takes the successful bidder's interest in the vacant or abandoned property subject to the order for necessary repairs for the vacant or abandoned property.(e) If a tax deed for a vacant or abandoned property has been issued to a successful bidder under section 1.5 of this chapter and there is an order for necessary repairs for the vacant or abandoned property to which subsection (d) applies, the enforcement authority with jurisdiction may enforce the order for necessary repairs under IC 36-7-9 against the successful bidder.As added by P.L.99-2018, SEC.2.
IN Code § 6-1.1-24-1.7 (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|6-1.1-24-1.7. Properties Not Suitable for Tax Sale; Notice

Sec. 1.7. (a) The county executive or the county executive's designee may:(1) after January 1 of each calendar year in which a tax sale will be held in the county; and(2) not later than fifty-one (51) days after the first tax payment due date in that calendar year;certify to the county auditor that a property is not suitable for tax sale. The certification must identify the names and addresses of each person with a substantial property interest of record. When making the application for judgment under section 4.6(b) of this chapter, the county auditor shall include a list of the properties certified not suitable for tax sale and the names and addresses of each person with a substantial property interest of record in the certified properties that was provided to the county auditor with the certification.(b) Not later than ten (10) days after making the certification as provided in subsection (a), the county executive or the county executive's designee shall provide a notice to each person with a substantial property interest of record in the property, stating 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) That the property has been certified not suitable for tax sale.(4) That the court will hear and determine the issue before the tax sale.(5) That if the court determines that the property is not suitable for tax sale, the property will not be offered for sale at the tax sale, but may be disposed of by the county executive as provided in this chapter.(6) That if the court determines that the property is not suitable for tax sale, the property may be redeemed any time until one hundred twenty (120) days after the conclusion of the tax sale from which the property was removed.(7) That if the court determines that the property is not suitable for tax sale and 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.8.
IN Code § 6-1.1-24-2.3 (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|6-1.1-24-2.3. Notice of Sale of Vacant or Abandoned Property

Sec. 2.3. (a) This section applies to an item of real property for which a court order or a determination by a hearing authority has been obtained under IC 36-7-37 that the real property is vacant or abandoned under section 1.5 of this chapter.(b) If the executive of the county, city, or town that has jurisdiction of the property plans to certify an item of real property as vacant or abandoned under section 1.5 of this chapter and a notice was not sent with regard to the real property as permitted by IC 36-7-37, the executive of the county, city, or town that has jurisdiction of the property shall send a notice to the owner of record and to any person with a substantial property interest of public record in the real property at least one hundred twenty (120) days before the date of the certification under section 1.5 of this chapter. The notice must contain at least the following:(1) A statement that an abandoned property sale will be held on or after a specified date.(2) A description of the real property to be sold.(3) A statement that to prevent the sale of the real property at the abandoned property sale, the owner must pay all delinquent taxes and special assessments on the real property before the date of the abandoned property sale.(4) A statement that if the real property is sold at the abandoned property sale, a deed will be issued to the purchaser that provides the purchaser with a fee simple interest in the real property.(5) The street address, if any, or a common description of the real property.(6) The key number or parcel number of the real property.A notice required by this section is in addition to the notice required by section 1.5 of this chapter.(c) A notice under this section may not include more than one (1) item of real property listed to be sold in one (1) description. However, when more than one (1) item of real property is owned by one (1) person, all of the items of real property that are owned by that person may be included in one (1) notice.(d) A single notice under this section may be used to notify joint owners of record at the last address of the joint owners for the property sold, as indicated in the records of the county auditor.(e) The notice required by this section is considered sufficient if the notice is mailed by certified mail, return receipt requested, to:(1) all owners of record of real property at the last address of the owner for the property, as indicated in the records of the county auditor; and(2) any person with a substantial property interest of public record at the address for the person included in the public record that indicates the interest;as of the date that the tax sale list is certified.(f) The notice under this section is not required for persons in possession not shown in the public records.As added by P.L.66-2014, SEC.8. Amended by P.L.247-2015, SEC.11.
IN Code § 6-1.1-24-3 (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|6-1.1-24-3. Notice of Auction Sale

Sec. 3. (a) This section does not apply to vacant or abandoned real property that is on the list prepared by the county auditor under section 1.5 of this chapter.(b) When real property is eligible for sale under this chapter, the county auditor shall post a copy of the notice required by section 2 of this chapter at a public place of posting in the county courthouse or in another public county building at least twenty-one (21) days before the earliest date of application for judgment. In addition, the county auditor shall, in accordance with IC 5-3-1-4, publish the notice required in section 2 of this chapter once each week for three (3) consecutive weeks before the earliest date on which the application for judgment may be made. The expenses of this publication shall be paid out of the county general fund without prior appropriation.(c) At least twenty-one (21) days before the application for judgment is made, the county auditor shall mail a copy of the notice required by section 2 of this chapter by certified mail, return receipt requested, to any mortgagee, or purchaser under an installment land contract recorded in the office of the county recorder, who annually requests, by certified mail, a copy of the notice.(d) The notices mailed under this section are considered sufficient notice of the intended application for judgment and of the sale of real property under the order of the court.(e) For properties not sold at their initial tax sale, the county auditor may omit the descriptions of the tracts or items of real property specified in section 2(b)(1) and 2(b)(5) of this chapter for those properties when they come up for sale at subsequent tax sales if:(1) the county auditor includes in the notice a statement that descriptions of those tracts or items of real property are available on the Internet web site of the county government or the county government's contractor and the information may be obtained in an alternative form from the county auditor upon request; and(2) the descriptions of those tracts or items of real property eligible for sale a second or subsequent time are made available on the Internet web site of the county government or the county government's contractor and may be obtained from the county auditor in an alternative form upon request in accordance with section 3.4 of this chapter.[Pre-1975 Property Tax Recodification Citation: 6-1-56-2 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.74, SEC.2; P.L.87-1987, SEC.3; P.L.83-1989, SEC.5; P.L.50-1990, SEC.5; P.L.39-1994, SEC.5; P.L.29-1998, SEC.2; P.L.139-2001, SEC.3; P.L.169-2006, SEC.17; P.L.247-2015, SEC.12; P.L.118-2015, SEC.1; P.L.251-2015, SEC.3; P.L.187-2016, SEC.2.
IN Code § 6-1.1-24-3.4 (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|6-1.1-24-3.4. Requests for Information in an Alternative Form

Sec. 3.4. (a) This section applies to a request for information in an alternative form under this chapter in those circumstances in which a county auditor or county executive may omit descriptions of tracts or items of real property from a published notice of sale or other transfer under this chapter if the county auditor or county executive, as applicable, makes the information available on the Internet web site of the county government or the county government's contractor and in an alternative form upon request.(b) A person who requests information in an alternative form concerning descriptions of tracts or items of real property to which this section applies may specify whether the person prefers to receive the information in an electronic format, on a digital storage medium, or in printed form. A county auditor or county executive, as applicable, who has a duty under this chapter to make the information available in an alternative form upon request shall furnish the information in the alternative form specified by the requesting person. The department of local government finance shall prescribe the allowable file formats when the information is requested in an electronic format or on a digital storage medium.As added by P.L.187-2016, SEC.3.
IN Code § 6-1.1-24-4 (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|6-1.1-24-4. Notice of Sale to Owner; Other Notices; Listing of Properties on Tax Sale Record

Sec. 4. (a) This section does not apply to vacant or abandoned real property that is on the list prepared by the county auditor under section 1.5 of this chapter.(b) Not less than twenty-one (21) days before the earliest date on which the application for judgment and order for sale of real property eligible for sale may be made, the county auditor shall send a notice of the sale by certified mail, return receipt requested, and by first class mail to:(1) the owner of record of real property with a single owner; or(2) at least one (1) of the owners, as of the date of certification, of real property with multiple owners;at the last address of the owner for the property as indicated in the transfer book records of the county auditor under IC 6-1.1-5-4 on the date that the tax sale list is certified. If both notices are returned, the county auditor shall take an additional reasonable step to notify the property owner, if the county auditor determines that an additional reasonable step to notify the property owner is practical. The county auditor shall prepare the notice in the form prescribed by the state board of accounts. The notice must set forth the key number, if any, of the real property and a street address, if any, or other common description of the property other than a legal description. The notice must include the statement set forth in section 2(b)(4) of this chapter. The county auditor must present proof of this mailing to the court along with the application for judgment and order for sale. Failure by an owner to receive or accept the notice required by this section does not affect the validity of the judgment and order. The owner of real property shall notify the county auditor of the owner's correct address. The notice required under this section is considered sufficient if the notice is mailed to the address or addresses required by this section.(c) On or before the day of sale, the county auditor shall list, on the tax sale record required by IC 6-1.1-25-8, all properties that will be offered for sale.[Pre-1975 Property Tax Recodification Citation: 6-1-56-3.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.73-1987, SEC.5; P.L.89-1987, SEC.2; P.L.87-1987, SEC.4; P.L.55-1988, SEC.11; P.L.60-1988, SEC.8; P.L.83-1989, SEC.7; P.L.39-1994, SEC.6; P.L.139-2001, SEC.4; P.L.169-2006, SEC.18; P.L.89-2007, SEC.2; P.L.56-2012, SEC.3; P.L.5-2015, SEC.16; P.L.247-2015, SEC.13; P.L.251-2015, SEC.4.
IN Code § 6-1.1-24-4.5 (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|6-1.1-24-4.5. Urban Homesteading Agency; List of Real Property With Delinquent Taxes

Sec. 4.5. (a) The county auditor shall also provide those agencies under IC 36-7-17 or IC 36-7-17.1, in that county, with a list of tracts or items of real property on which one (1) or more installments of taxes is delinquent by June 15 of the year following the date the delinquency occurred.(b) This subsection applies to a county having a consolidated city. The county auditor shall prepare a list of tracts or items of real properties for which at least one (1) installment of taxes is delinquent at least ten (10) months. The auditor shall submit a copy of this list to the metropolitan development commission not later than one hundred six (106) days before the date on which application for judgment and order for sale is made.(c) This subsection applies to a county not having a consolidated city. The county auditor shall prepare a list of tracts or items of real property located in the county for which the fall installment of taxes for the most recent previous year is delinquent. The auditor shall submit a copy of the list prepared under this subsection to each city or town within the county or make the list available on the county's Internet web site not later than one hundred six (106) days before the date on which application for judgment and order for sale is made.Formerly: Acts 1975, P.L.195, SEC.5. As amended by Acts 1981, P.L.11, SEC.25; P.L.87-1987, SEC.6; P.L.55-1988, SEC.12; P.L.60-1988, SEC.10; P.L.83-1989, SEC.8; P.L.50-1990, SEC.6; P.L.118-2013, SEC.5; P.L.203-2013, SEC.6.
IN Code § 6-1.1-24-4.6 (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|6-1.1-24-4.6. Corrected Delinquency List; County Auditor Affidavit; Application for Judgment and Application for Sale as Cause of Action; Defenses

Sec. 4.6. (a) On the day on which the application for judgment and order for sale is made, the county treasurer shall report to the county auditor all of the tracts and real property listed in the notice required by section 2 of this chapter upon which all delinquent taxes and special assessments, all penalties due on the delinquencies, any unpaid costs due from a prior tax sale, and the amount due under section 2(b)(3)(D) of this chapter have been paid up to that time. The county auditor, assisted by the county treasurer, shall compare and correct the list, removing tracts and real property for which all delinquencies have been paid, and shall make and subscribe an affidavit in substantially the following form:
IN Code § 6-1.1-24-5.1 (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|6-1.1-24-5.1. Ineligible Purchasers; Registration to Bid

Sec. 5.1. (a) This section applies to the following:(1) A business association that:(A) has not obtained a certificate of authority from, or registered with, the secretary of state in accordance with the procedures described in IC 23, as applicable; or(B) has obtained a certificate of authority from, or registered with, the secretary of state in accordance with the procedures described in IC 23, as applicable, but is not in good standing in Indiana as determined by the secretary of state.(2) A person who is an agent of a person described in this subsection.(b) A person subject to this section may not purchase a tract offered for sale under section 5 or 6.1 of this chapter. However, this section does not prohibit a person from bidding on a tract that is owned by the person and offered for sale under section 5 of this chapter.(c) A business entity that seeks to register to bid at a tax sale must provide a certificate of good standing or proof of registration in accordance with IC 5-23 from the secretary of state to the county treasurer.As added by P.L.66-2014, SEC.9. Amended by P.L.247-2015, SEC.17; P.L.66-2021, SEC.1.
IN Code § 6-1.1-24-5.4 (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|6-1.1-24-5.4. Foreign Business Associations

Sec. 5.4. (a) This section applies to the following:(1) A foreign business association that:(A) has not obtained a certificate of authority from, or registered with, the secretary of state in accordance with the procedures described in IC 23, as applicable; or(B) has obtained a certificate of authority from, or registered with, the secretary of state in accordance with the procedures described in IC 23, as applicable, but is not in good standing in Indiana as determined by the secretary of state.(2) A person who is an agent of a person described in this subsection.(b) As used in this section, "foreign business association" means a corporation, professional corporation, nonprofit corporation, limited liability company, partnership, or limited partnership that is organized under the laws of another state or another country.(c) A person subject to this section may not purchase a tract offered for sale under section 5 or 6.1 of this chapter. However, this section does not prohibit a person from bidding on a tract that is owned by the person and offered for sale under section 5 of this chapter.As added by P.L.66-2014, SEC.10. Amended by P.L.66-2021, SEC.3.