reglab/housing_qa huggingface dataset:
IN Code § 6-1.1-23.5-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 23.5. Collection of Delinquent Personal Property Taxes Attributable to a Mobile Home|6-1.1-23.5-5. Demand for Payment

Sec. 5. (a) After a county treasurer prepares the tentative auction list under section 4 of this chapter, the county treasurer shall serve a written demand upon each taxpayer on the list. The written demand may be served upon the taxpayer:(1) by certified mail;(2) in person by the county treasurer or the county treasurer's agent; or(3) by proof of certificate of mailing.(b) A written demand issued under subsection (a) must include the following:(1) A statement that the taxpayer is delinquent in the payment of personal property taxes that are attributable to a mobile home assessed as personal property.(2) The amount of the delinquent taxes.(3) The penalties due on the delinquent taxes.(4) The collection expenses that the taxpayer owes.(5) A statement that if the sum of the delinquent taxes, penalties, and collection expenses are not paid within sixty (60) days after the date the demand is made, the county treasurer may seek a judgment against the taxpayer in a court with jurisdiction.(6) A statement that if a judgment is entered against the taxpayer for failure to pay delinquent personal property taxes, penalties, and collection expenses attributable to a mobile home assessed as personal property, the county treasurer may offer the taxpayer's mobile home for sale at auction to the highest bidder to satisfy the total amount due plus the additional collection expenses incurred unless the taxpayer:(A) pays in full the taxpayer's delinquent personal property taxes, penalties, and collection expenses that are attributable to the taxpayer's mobile home; or(B) enters into an installment agreement with the county treasurer to pay the taxpayer's delinquent personal property taxes, penalties, and collection expenses that are attributable to the taxpayer's mobile home;before the auction is held.(7) A statement of the tentative date on which the county treasurer expects to conduct the auction.As added by P.L.235-2017, SEC.9.
IN Code § 6-1.1-23.5-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 23.5. Collection of Delinquent Personal Property Taxes Attributable to a Mobile Home|6-1.1-23.5-6. Installment Agreements

Sec. 6. A county treasurer may enter into an agreement with a taxpayer on the tentative auction list under section 4 of this chapter that allows the taxpayer to pay the taxpayer's delinquent personal property taxes, penalties, and collection expenses in installments.As added by P.L.235-2017, SEC.9.
IN Code § 6-1.1-23.5-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 23.5. Collection of Delinquent Personal Property Taxes Attributable to a Mobile Home|6-1.1-23.5-7. Payment Before Sale at Auction

Sec. 7. If a taxpayer:(1) pays in full the taxpayer's delinquent personal property taxes, penalties, and collection expenses that are attributable to the taxpayer's mobile home; or(2) enters into an agreement with the county treasurer under section 6 of this chapter;before the mobile home is sold at auction under section 15 of this chapter, the county treasurer shall remove the corresponding entry for that taxpayer and mobile home from the tentative auction list under section 4 of this chapter or, if a judgment has already been obtained under section 14 of this chapter, withdraw the taxpayer's mobile home from the auction to be conducted under section 15 of this chapter.As added by P.L.235-2017, SEC.9.
IN Code § 6-1.1-23.5-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 23.5. Collection of Delinquent Personal Property Taxes Attributable to a Mobile Home|6-1.1-23.5-8. Mobile Homes Not Suitable for Sale

Sec. 8. (a) Each year, the county executive or the county executive's designee may:(1) after January 1; and(2) not later than sixty (60) days after the county treasurer issues a written demand under section 5 of this chapter;certify to the county treasurer that a mobile home 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 13 of this chapter, the county treasurer shall include a list of the mobile homes certified as not suitable for tax sale and the names and addresses of each person with a substantial property interest of record in the certified mobile homes that was provided to the county treasurer 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 mobile home, stating the following:(1) The make and model of the mobile home.(2) The street address, if any, or a common description of the real property at which the mobile home was last known to be located.(3) That the mobile home has been certified as 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 mobile home is not suitable for tax sale, the mobile home will not be offered for sale at the tax sale.As added by P.L.235-2017, SEC.9.
IN Code § 6-1.1-23.5-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 23.5. Collection of Delinquent Personal Property Taxes Attributable to a Mobile Home|6-1.1-23.5-10. Notice of Sale; Publication and Mailing

Sec. 10. (a) After preparing the notice described under section 9 of this chapter, the county treasurer shall do the following:(1) Post a copy of the notice at a public place of posting in the county courthouse or in another public county building at least thirty (30) days before the earliest date on which the application for judgment may be made.(2) Publish the notice once in accordance with IC 5-3-1-4 at least thirty (30) days 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.(3) Publish a notice twice in accordance with IC 5-3-1-2(l) or IC 5-3-1-4 at the following times stating that the complete listing of mobile homes eligible for sale at auction under this chapter is available on the Internet web site of the county government or the county government's contractor:(A) The first time at least seven (7) days after the publication of the notice required under subdivision (2).(B) The second time at least seven (7) days after the publication of the notice required under clause (A).(4) At least thirty (30) days before the earliest date on which the application for judgment may be made, mail a copy of the notice described under section 9 of this chapter by certified mail, return receipt requested, to any party having a substantial property interest of record.(b) The notices mailed under this section are considered sufficient notice of the intended application for judgment and of the sale of mobile homes under the order of the court.(c) For mobile homes that are not sold when initially offered for sale under this chapter, the county treasurer may omit the descriptions of the mobile homes specified in section 9(b)(1) and 9(b)(3) of this chapter for those mobile homes when they are for sale at a subsequent auction if:(1) the county treasurer includes in the notice a statement that descriptions of those mobile homes 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 treasurer upon request; and(2) the descriptions of those mobile homes 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 treasurer in an alternative form upon request in accordance with section 11 of this chapter.As added by P.L.235-2017, SEC.9. Amended by P.L.152-2021, SEC.3.
IN Code § 6-1.1-23.5-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 23.5. Collection of Delinquent Personal Property Taxes Attributable to a Mobile Home|6-1.1-23.5-11. Requests for Information in an Alternative Form

Sec. 11. (a) This section applies to a request for information in an alternative form under this chapter in those circumstances in which a county treasurer may omit descriptions of mobile homes from a published notice of sale under this chapter if the county treasurer 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 mobile homes 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 treasurer 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.As added by P.L.235-2017, SEC.9.
IN Code § 6-1.1-23.5-12 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 23.5. Collection of Delinquent Personal Property Taxes Attributable to a Mobile Home|6-1.1-23.5-12. Notice to Owners

Sec. 12. (a) At least thirty (30) days before the earliest date on which the application for judgment and order for sale of mobile homes eligible for sale may be made, the county treasurer 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 the mobile home with a single owner; or(2) at least one (1) of the owners, as of the date that the tentative auction list is initially prepared under section 4 of this chapter, of a mobile home with multiple owners;at the last address of the owner for the property as indicated in the records of the assessor of the township in which the mobile home community is located, or the county assessor if there is no township assessor for the township, on the date that the tentative auction list is initially prepared under section 4 of this chapter. If both notices are returned, the county treasurer shall take an additional reasonable step to notify the property owner, if the county treasurer determines that an additional reasonable step to notify the property owner is practical. The county treasurer shall prepare the notice in the form prescribed by the department of local government finance. The notice must set forth the make and model of the mobile home and a street address, if any, or other common description of the property other than a legal description where the mobile home was last known to be located. The notice must include the statement set forth in section 5(b)(6) of this chapter. The county treasurer must present proof of this mailing to the court along with the application for judgment and order for sale.(b) Failure by an owner to receive or accept the notice required by this section does not affect the validity of the judgment and order for sale.(c) The notice required under this section is considered sufficient if the notice is mailed to the address or addresses required by this section.As added by P.L.235-2017, SEC.9. Amended by P.L.257-2019, SEC.58.
IN Code § 6-1.1-23.5-13 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 23.5. Collection of Delinquent Personal Property Taxes Attributable to a Mobile Home|6-1.1-23.5-13. Application for Judgment and Order for Sale

Sec. 13. (a) On the day on which the application for judgment and order for sale is made, the county treasurer shall correct the tentative auction list under section 4 of this chapter, removing mobile homes for which all delinquencies have been paid or installment agreements have been entered into, and shall make and subscribe an affidavit in substantially the following form:
IN Code § 6-1.1-23.5-16 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 23.5. Collection of Delinquent Personal Property Taxes Attributable to a Mobile Home|6-1.1-23.5-16. Failure to Pay Bid

Sec. 16. If a person who purchases a mobile home assessed as personal property in a sale under this chapter fails to pay the bid, the county treasurer shall offer the mobile home for sale again. A purchaser who fails to pay the bid shall pay a civil penalty in an amount equal to twenty-five percent (25%) of the bid. The prosecuting attorney of the county in which the sale was conducted shall initiate an action in the name of the treasurer of state to recover the civil penalty. A civil penalty collected under this section shall be deposited in the county general fund.As added by P.L.235-2017, SEC.9.
IN Code § 6-1.1-23.5-17 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 23.5. Collection of Delinquent Personal Property Taxes Attributable to a Mobile Home|6-1.1-23.5-17. Insufficient Bids

Sec. 17. If a mobile home assessed as personal property is offered for sale under this chapter and an amount is received that is less than the sum of delinquent property taxes, penalties, and collection expenses that are attributable to the mobile home, the county treasurer shall:(1) prepare the information in the form of a court order; and(2) present the information to the court described in section 14(f) of this chapter;for the court's authorization to remove the unpaid amounts from the tax duplicate.As added by P.L.235-2017, SEC.9.
IN Code § 6-1.1-23.5-18 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 23.5. Collection of Delinquent Personal Property Taxes Attributable to a Mobile Home|6-1.1-23.5-18. Mobile Home Not Sold; Statement of Collection Costs

Sec. 18. (a) Whenever:(1) a mobile home assessed as personal property is offered for sale under this chapter; and(2) no bid is received;the county auditor shall prepare a certified statement of the actual collection costs incurred by the county.(b) The county auditor shall place the amount specified in the certified statement prepared under subsection (a) on the tax duplicate of the mobile home assessed as personal property that is offered but not sold at the sale. The amount shall be collected as personal property taxes are collected and paid into the county general fund.(c) The taxpayer who is delinquent in the payment of taxes causing the tax sale maintains ownership of the mobile home and liability for the delinquent taxes.As added by P.L.235-2017, SEC.9. Amended by P.L.257-2019, SEC.59.
IN Code § 6-1.1-23.5-20 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 23.5. Collection of Delinquent Personal Property Taxes Attributable to a Mobile Home|6-1.1-23.5-20. Disqualified Purchasers; Unauthorized Business Associations

Sec. 20. (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) As used in this section, "business association" means a corporation, professional corporation, nonprofit corporation, limited liability company, partnership, or limited partnership.(c) A person subject to this section may not purchase a mobile home assessed as personal property that is offered for sale under this chapter. However, this section does not prohibit a person from bidding on a mobile home assessed as personal property that is owned by the person and offered for sale under this chapter.(d) If a person purchases a mobile home assessed as personal property that the person was not eligible to purchase under this section, the sale of the property is subject to forfeiture. If the county treasurer determines or is notified not more than six (6) months after the date of the sale that the sale of the property should be forfeited under this section, the county treasurer shall:(1) notify the person in writing that the sale is subject to forfeiture within thirty (30) days after the notice if:(A) the person does not obtain a certificate of authority from, or register with, the secretary of state in accordance with the procedures described in IC 23, as applicable; or(B) the person does not otherwise cure the noncompliance that is the basis of the person's failure to be in good standing in Indiana as determined by the secretary of state; and(2) if the person does not meet the conditions described in subdivision (1) within thirty (30) days after the notice, refund the surplus amount of the person's bid to the person.(e) A county treasurer may decline to forfeit a sale under this section because of inadvertence or mistake, lack of actual knowledge by the bidder, substantial harm to other parties with interests in the tract or item of real property, or other substantial reasons. If the treasurer declines to forfeit a sale, the treasurer shall:(1) prepare a written statement explaining the reasons for declining to forfeit the sale; and(2) retain the written statement as an official record.As added by P.L.235-2017, SEC.9.
IN Code § 6-1.1-23.5-21 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 23.5. Collection of Delinquent Personal Property Taxes Attributable to a Mobile Home|6-1.1-23.5-21. Performance of Duties of County Treasurer or County Auditor by Other Persons

Sec. 21. 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 another person or entity (except staff persons), unless consented to in writing by the respective officers.As added by P.L.235-2017, SEC.9.
IN Code § 6-1.1-23.9-0.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 23.9. Definitions Applicable to Chapters 24, 24.5, and 25|6-1.1-23.9-0.5. Applicability

Sec. 0.5. Except as otherwise provided, the definitions in this chapter apply throughout this chapter, IC 6-1.1-24, IC 6-1.1-24.5, and IC 6-1.1-25.As added by P.L.99-2018, SEC.1. Amended by P.L.187-2018, SEC.1.
IN Code § 6-1.1-23.9-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 23.9. Definitions Applicable to Chapters 24, 24.5, and 25|6-1.1-23.9-1. "County Executive"

Sec. 1. "County executive" means the following:(1) In a county not containing a consolidated city, the county executive or the county executive's designee.(2) In a county containing a consolidated city, the executive of the consolidated city.As added by P.L.99-2018, SEC.1.
IN Code § 6-1.1-23.9-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 23.9. Definitions Applicable to Chapters 24, 24.5, and 25|6-1.1-23.9-2. "Necessary Repairs"

Sec. 2. "Necessary repairs" means repairs or abatements of a vacant or abandoned property that are determined by an enforcement authority to be necessary under IC 36-7-9.As added by P.L.99-2018, SEC.1.
IN Code § 6-1.1-23.9-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 23.9. Definitions Applicable to Chapters 24, 24.5, and 25|6-1.1-23.9-3. "Substantial Property Interest of Public Record"

Sec. 3. (a) "Substantial property interest of public record" means title to or interest in a tract that is within the tract's chain of record title and:(1) possessed by a person; and(2) either:(A) recorded in the office of the county recorder for the county in which the tract is located; or(B) available for public inspection and properly indexed in the office of the circuit court clerk in the county in which the tract is located;not later than the hour and date a sale is scheduled to commence under IC 6-1.1-24.The term does not include a lien held by the state or a political subdivision.(b) For purposes of IC 6-1.1-24 and IC 6-1.1-25 only, chain of record title includes instruments executed by the owner and recorded within the five (5) day period before the date the owner acquires title to the tract.As added by P.L.99-2018, SEC.1. Amended by P.L.187-2018, SEC.2.
IN Code § 6-1.1-24-1 (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|6-1.1-24-1. Delinquency List; Certification

Sec. 1. (a) On or after January 1 of each calendar year in which a tax sale will be held in a county and not later than fifty-one (51) days after the first tax payment due date in that calendar year, the county treasurer shall certify to the county auditor a list of real property on which any of the following exist:(1) Any property taxes or special assessments certified to the county auditor for collection by the county treasurer that are delinquent as determined under IC 6-1.1-37-10 and the prior year's spring installment or before delinquent property taxes, special assessments, penalties, fees, or interest due exceed twenty-five dollars ($25).(2) Any unpaid costs are due under section 2(c) of this chapter from a prior tax sale.(b) The county auditor shall maintain a list of all real property eligible for sale. Except as provided in section 1.2 or another provision of this chapter, the taxpayer's property shall remain on the list. The list must:(1) describe the real property by parcel number and common address, if any;(2) for a tract or item of real property with a single owner, indicate the name of the owner; and(3) for a tract or item with multiple owners, indicate the name of at least one (1) of the owners.(c) Except as otherwise provided in this chapter, the real property so listed is eligible for sale in the manner prescribed in this chapter.(d) Not later than fifteen (15) days after the date of the county treasurer's certification under subsection (a), the county auditor shall mail by certified mail, return receipt requested, a copy of the list described in subsection (b) to each mortgagee and purchaser under an installment land contract recorded in the office of the county recorder who requests from the county auditor by certified mail a copy of the list.[Pre-1975 Property Tax Recodification Citation: 6-1-56-1.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1979, P.L.63, SEC.1; P.L.60-1988, SEC.4; P.L.83-1989, SEC.1; P.L.50-1990, SEC.2; P.L.39-1994, SEC.1; P.L.88-1995, SEC.1; P.L.139-2001, SEC.1; P.L.169-2006, SEC.13; P.L.73-2010, SEC.1; P.L.113-2010, SEC.39; P.L.120-2012, SEC.3; P.L.203-2013, SEC.5; P.L.66-2014, SEC.5; P.L.166-2014, SEC.7; P.L.5-2015, SEC.14; P.L.247-2015, SEC.5; P.L.194-2015, SEC.3; P.L.251-2015, SEC.1; P.L.236-2015, SEC.1.