reglab/statecodes huggingface dataset:
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 23. Provisions for Collection of Delinquent Personal Property Taxes › 6-1.1-23-9. Record of Delinquencies

Sec. 9. (a) In the year immediately following the year in which personal property taxes become delinquent, each county treasurer shall prepare a record of the delinquencies for which written demand has been made under section 1 of this chapter and which remain unpaid for at least sixty (60) days after the demand is made.
(b) The county treasurer shall prepare the record required by this section in a form prescribed or approved by the state board of accounts. For each delinquent taxpayer, the record shall contain:
(1) the name of the taxpayer who is personally liable for the taxes as shown by the tax duplicate;
(2) the last known address of the taxpayer;
(3) the date when the last installment of taxes included in the record became delinquent; and
(4) the amount of all delinquent taxes, penalties, and collection expenses for which such a demand has been made and which remain unpaid.
(c) The county treasurer shall swear to the accuracy of the record before the clerk of the circuit court and shall file the record with the clerk. When the record is so filed, the amount of delinquent taxes, penalties, and collection expenses stated in the record constitute a debt of the named taxpayer. This debt in all respects has the same force and effect as a judgment. The judgment so entered shall be in favor of the county for the benefit of all taxing units having an interest in it. Beginning the day the record is filed, the delinquent taxpayer shall, instead of the penalties prescribed in IC 6-1.1-37-10, pay interest on the amount of the judgment at the same rate imposed on other judgments.
(d) On the date the county treasurer files the record in the office of the clerk of the circuit court, the county treasurer shall make an entry on the tax duplicate in a column headed "Certified to Clerk of Circuit Court".
[Pre-1975 Property Tax Recodification Citation: 6-1-55-1.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.86-2018, SEC.57.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 23. Provisions for Collection of Delinquent Personal Property Taxes › 6-1.1-23-11. Certificate of Judgment to Treasurers of Other Counties; Indexing; Execution; Audits

Sec. 11. (a) The treasurer of a county in which a judgment is entered under section 9 of this chapter shall send a certificate of the judgment to the treasurer of another county and to the department of local government finance if the county treasurer determines that:
(1) the delinquent taxpayer does not have, in the county in which the judgment is entered, property of sufficient value to satisfy the judgment; and
(2) the delinquent taxpayer does have property in the other county.
(b) A county treasurer who receives a certificate of judgment shall have the judgment indexed in the judgment docket by the clerk of the circuit court of the county the treasurer serves. The county treasurer shall proceed to have execution issued upon the judgment in the same manner as if the judgment had been originally entered in the county he serves.
(c) The department of local government finance shall make periodic audits of the records of the county treasurers to insure compliance with the provisions of this section.
[Pre-1975 Property Tax Recodification Citation: 6-1-55-3.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.212.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 23. Provisions for Collection of Delinquent Personal Property Taxes › 6-1.1-23-12. Setting Aside Judgment; Grounds

Sec. 12. (a) A judgment entered under section 9 or section 11 of this chapter may be set aside only for one (1) of the following reasons:
(1) The person against whom the judgment was entered was not liable for the delinquent taxes, penalties, and collection expenses for which the judgment was entered.
(2) The delinquent taxes, penalties, and collection expenses have been paid either in whole or in part.
(3) The required written demand was not given in the manner prescribed in section 1 of this chapter.
(4) The person against whom the judgment was entered is deceased, as evidenced by a certificate of death.
(5) The corporation against whom the judgment was entered has been formally dissolved or is no longer in business.
(6) The judgment is uncollectible as a result of bankruptcy.
(7) The county treasurer has exhausted all reasonable efforts to collect the delinquent taxes, penalties, and collection expenses for the period specified in IC 6-8.1-8-2(f) without success.
For purposes of subdivision (2), if only part of the items have been paid, the judgment may be set aside only in the amount of the payment.
(b) A judgment may be set aside under this section only under a finding entered of record by a court which has jurisdiction.
[Pre-1975 Property Tax Recodification Citation: 6-1-55-4.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.56-1996, SEC.3.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 23. Provisions for Collection of Delinquent Personal Property Taxes › 6-1.1-23-13. Satisfaction of Judgments

Sec. 13. Payment of delinquent tax judgments and interest shall be made to the county treasurer. On a daily basis the county treasurer shall enter a satisfaction of all judgments paid in the delinquent tax judgment record maintained in the office of the clerk of the circuit court. The county treasurer shall apply the amount so paid to the delinquent taxes, penalties, and collection expenses for which the judgment was entered.
[Pre-1975 Property Tax Recodification Citation: 6-1-55-5.]
Formerly: Acts 1975, P.L.47, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 23.5. Collection of Delinquent Personal Property Taxes Attributable to a Mobile Home › 6-1.1-23.5-1. Applicability

Sec. 1. Subject to IC 6-1.1-23-0.1, a county treasurer may elect to use the procedures of this chapter to collect delinquent personal property taxes, penalties, and collection expenses that are attributable to a mobile home assessed as personal property.
As added by P.L.235-2017, SEC.9.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 23.5. Collection of Delinquent Personal Property Taxes Attributable to a Mobile Home › 6-1.1-23.5-2. Definitions

Sec. 2. The following definitions apply throughout this chapter:
(1) "County executive" means the following:
(A) In a county not containing a consolidated city, the county executive or the county executive's designee.
(B) In a county containing a consolidated city, the executive of the consolidated city.
(2) "Substantial property interest of record" means title to or an interest in a mobile home possessed by a person as evidenced by the certificate of title issued by the bureau of motor vehicles.
(3) "Tentative auction list" refers to a list prepared by a county treasurer under section 4 of this chapter and amended from time to time in the manner prescribed by this chapter.
As added by P.L.235-2017, SEC.9.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 23.5. Collection of Delinquent Personal Property Taxes Attributable to a Mobile Home › 6-1.1-23.5-3. Collection Expenses

Sec. 3. (a) With respect to the collection of delinquent personal property taxes under this chapter, the county treasurer shall charge the following collection expenses to each delinquent taxpayer:
(1) For making a demand:
(A) by registered or certified mail, eight dollars ($8); or
(B) by some means other than registered or certified mail, five dollars ($5).
(2) For selling personal property, ten percent (10%) of the sale price.
(3) For advertising a sale, the legal rates for advertising.
(4) For transfer and storage of personal property, the actual expense incurred.
(5) Other reasonable expenses of collection, including:
(A) title search expenses;
(B) uniform commercial code search expenses; and
(C) reasonable attorney's fees or court costs incurred:
(i) in the collection process;
(ii) due to a court order; or
(iii) due to an order of the treasurer.
(b) The fees collected under this section are the property of the county and shall be deposited in the county general fund. The collection expenses incurred in connection with the levy upon and sale of personal property shall be paid from the county general fund without prior appropriation.
As added by P.L.235-2017, SEC.9.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 23.5. Collection of Delinquent Personal Property Taxes Attributable to a Mobile Home › 6-1.1-23.5-4. Preparation of Tentative Auction List

Sec. 4. Annually, after May 10 and before August 1, each county treasurer shall prepare a tentative auction list of taxpayers who:
(1) own a mobile home assessed as personal property that is located in the county; and
(2) owe delinquent personal property taxes attributable to the mobile home that:
(A) were first due and payable before January 1 of the year in which the tentative auction list is being prepared;
(B) exceed twenty-five dollars ($25); and
(C) the county treasurer elects to collect using the procedures of this chapter.
As added by P.L.235-2017, SEC.9.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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:
State of Indiana
)
) ss
County of ____________
)
I, ______________, treasurer of the county of __________, do solemnly affirm that the foregoing is a true and correct list of the mobile homes assessed as personal property within the county of ___________ upon which have remained delinquent uncollected taxes, penalties, and costs, as required by law for the time periods set forth, to the best of my knowledge and belief.
______________________
County Treasurer
Dated ____________
I, _____________, treasurer of the county of ____________, do solemnly affirm that notice of the application for judgment and order for sale was mailed via certified mail, return receipt requested, to the owners on the foregoing list, and publication made, as required by law.
_____________________
County Treasurer
Dated ____________
(b) Annually, each county treasurer shall make application for judgment and order for sale. The county treasurer shall make the application as one (1) cause of action to a court with jurisdiction. The application must include the names of at least one (1) of the owners of each mobile home, the dates of mailing of the notice required by section 12 of this chapter, as applicable, the dates of publication required by section 10 of this chapter, and the affidavit and corrected tentative auction list as provided in subsection (a).
(c) Any objection to the application for judgment and order of sale shall be filed with the court on or before the earliest date on which the application may be made as set forth in the notice required under section 9 of this chapter. The county treasurer for the county where the mobile home is located is entitled to receive all pleadings, motions, petitions, and other filings related to an objection to the application for judgment and order of sale.
As added by P.L.235-2017, SEC.9.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 23.9. Definitions Applicable to Chapters 24, 24.5, and 25 › 6-1.1-23.9-2.5. "Severed Interest"

Sec. 2.5. "Severed interest" means:
(1) an improvement;
(2) mineral rights;
(3) air rights;
(4) water rights; or
(5) other rights in property in, on, under, or above the land;
for which the owner or holder of the interest identified in the current real property tax records of the county auditor is sent a separate property tax statement.
As added by P.L.7-2023, SEC.1.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 24. Sale of Real Property When Taxes or Special Assessments Become Delinquent › 6-1.1-24-1.9. Repealed

As added by P.L.88-1987, SEC.1. Amended by P.L.60-1988, SEC.6; P.L.2-1997, SEC.21. Repealed by P.L.99-2018, SEC.4.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 24. Sale of Real Property When Taxes or Special Assessments Become Delinquent › 6-1.1-24-2.1. Repealed

As added by Acts 1977, P.L.74, SEC.1. Amended by P.L.47-1983, SEC.2; P.L.73-1987, SEC.4. Repealed by P.L.83-1989, SEC.18.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 24. Sale of Real Property When Taxes or Special Assessments Become Delinquent › 6-1.1-24-2.2. Repealed

As added by P.L.87-1987, SEC.2. Amended by P.L.83-1989, SEC.4; P.L.169-2006, SEC.16. Repealed by P.L.247-2015, SEC.10.
2023 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.
2023 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:
(1) mortgagee;
(2) purchaser under an installment land contract recorded in the office of the county recorder; or
(3) person who claims a substantial property interest of public record;
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 website 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 website 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; P.L.27-2023, SEC.2.