reglab/statecodes huggingface dataset:
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 24. Sale of Real Property When Taxes or Special Assessments Become Delinquent › 6-1.1-24-3.4. 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.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 24. Sale of Real Property When Taxes or Special Assessments Become Delinquent › 6-1.1-24-4. 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. With respect to a tract or an item of real property that is subject to sale under this chapter after October 31, 2023, and before November 1, 2024, the notice must include a statement declaring whether an ordinance adopted under IC 6-1.1-37-16 is in effect in the county and, if applicable, an explanation of the circumstances in which interest and penalties on the delinquent taxes and special assessments will be waived. 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; P.L.236-2023, SEC.45.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 24. Sale of Real Property When Taxes or Special Assessments Become Delinquent › 6-1.1-24-4.2. Repealed

As added by Acts 1980, P.L.45, SEC.1. Amended by P.L.60-1986, SEC.4; P.L.73-1987, SEC.6; P.L.88-1987, SEC.3; P.L.89-1987, SEC.3; P.L.60-1988, SEC.9. 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 › 6-1.1-24-4.5. 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.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 24. Sale of Real Property When Taxes or Special Assessments Become Delinquent › 6-1.1-24-4.6. Corrected Delinquency List; County Auditor Affidavit; Application for Judgment and Order 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:
State of Indiana
)
) ss
County of ____________
)
I, ______________, treasurer of the county of __________, and I, _______________, auditor of the county of ___________, do solemnly affirm that the foregoing is a true and correct list of the real property within the county of ___________ upon which have remained delinquent uncollected taxes, special assessments, penalties and costs, as required by law for the time periods set forth, to the best of my knowledge and belief.
______________________
County Treasurer
______________________
County Auditor
Dated ____________
I, _____________, auditor 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 Auditor
Dated ____________
(b) Annually, the county treasurer and the county auditor shall make application for judgment and order for sale. The application shall be made as one (1) cause of action to any court of competent jurisdiction jointly by the county treasurer and county auditor. The application shall include the names of at least one (1) of the owners of each tract or item of real property, the dates of mailing of the notice required by section 2 of this chapter, as applicable, the dates of publication required by section 3 of this chapter, and the affidavit and corrected 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 2 of this chapter. The county auditor and the county treasurer for the county where the real property is located are 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.83-1989, SEC.9. Amended by P.L.50-1990, SEC.7; P.L.39-1994, SEC.7; P.L.169-2006, SEC.19; P.L.89-2007, SEC.3; P.L.247-2015, SEC.14; P.L.251-2015, SEC.5; P.L.236-2015, 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 › 6-1.1-24-5.1. 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.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 24. Sale of Real Property When Taxes or Special Assessments Become Delinquent › 6-1.1-24-5.4. 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.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 24. Sale of Real Property When Taxes or Special Assessments Become Delinquent › 6-1.1-24-5.6. Repealed

As added by P.L.124-1998, SEC.3. Amended by P.L.1-1999, SEC.10. Repealed by P.L.1-2002, SEC.172.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 24. Sale of Real Property When Taxes or Special Assessments Become Delinquent › 6-1.1-24-6. Lien by County; Tax Sale Certificate

Sec. 6. (a) When a tract or an item of real property is offered for sale under this chapter and an amount is not received equal to or in excess of the minimum sale price prescribed in section 5 of this chapter, the county executive acquires a lien in the amount of the minimum sale price. This lien attaches on the day on which the tract or item was offered for sale.
(b) When a county executive acquires a lien under this section, the county auditor shall issue a tax sale certificate to the county executive in the manner provided in section 9 of this chapter. The county auditor shall date the certificate the day that the county executive acquires the lien. When a county executive acquires a certificate under this section, the county executive has the same rights as a purchaser.
(c) When a lien is acquired by a county executive under this section, no money shall be paid by the county executive. However, each of the taxing units having an interest in the taxes on the tract shall be charged with the full amount of all delinquent taxes due them.
(d) Whenever a county executive acquires a lien under this section, the county auditor shall provide a list of the liens held by the county to the executive of a city or town who requests the list or post the list on the county's Internet web site not later than thirty (30) days after the tax sale.
[Pre-1975 Property Tax Recodification Citation: 6-1-56-6.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.60-1988, SEC.12; P.L.50-1990, SEC.10; P.L.39-1994, SEC.11; P.L.170-2003, SEC.2; P.L.169-2006, SEC.23; P.L.89-2007, SEC.5; P.L.56-2012, SEC.5; P.L.203-2013, SEC.7; P.L.251-2015, SEC.9.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 24. Sale of Real Property When Taxes or Special Assessments Become Delinquent › 6-1.1-24-6.2. Transfer of Property to the City or Town in Which the Property Is Located

Sec. 6.2. (a) This section applies to real property located within the municipal boundaries of a city or town.
(b) Before:
(1) the transfer of real property under section 6.7 of this chapter;
(2) the sale of real property under section 6.8 of this chapter;
(3) the transfer of real property under section 6.9 of this chapter; or
(4) the assignment of a tax sale certificate under section 17 of this chapter;
the county executive of the county in which the real property is located shall notify the executive of the city or town in which the real property is located of the opportunity to accept a transfer of the property to the city or town as negotiated between the city or town and the county.
(c) After receiving notice from a county executive under subsection (b), the executive of the city or town shall respond to the notice not later than twenty (20) days after the executive receives the notice.
As added by P.L.203-2013, SEC.9. Amended by P.L.251-2015, SEC.11.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 24. Sale of Real Property When Taxes or Special Assessments Become Delinquent › 6-1.1-24-6.3. Conditions of Sale of Certificates of Sale

Sec. 6.3. (a) The sale of certificates of sale under section 6.1 of this chapter must be held at the time and place stated in the notice of sale.
(b) A certificate of sale may not be sold under section 6.1 of this chapter if the following are paid before the time of sale:
(1) All the delinquent taxes, penalties, and special assessments on the tract or an item of real property.
(2) The amount prescribed by section 2(b)(3)(D) of this chapter, reflecting the costs incurred by the county due to the sale.
(c) The county executive shall sell the certificate of sale, subject to the right of redemption, to the highest bidder at public auction. The public auction may be conducted as an electronic sale in conformity with section 5(i) of this chapter.
(d) The county auditor shall serve as the clerk of the sale.
As added by P.L.170-2003, SEC.4. Amended by P.L.169-2006, SEC.25; P.L.89-2007, SEC.7; P.L.56-2012, SEC.7; P.L.247-2015, SEC.19; P.L.251-2015, SEC.12.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 24. Sale of Real Property When Taxes or Special Assessments Become Delinquent › 6-1.1-24-6.4. Distribution of Proceeds of Sale of Certificates of Sale; Tax Sale Surplus Fund; County Auditor Duty on Assignment of Certificate

Sec. 6.4. (a) When a certificate of sale is sold under section 6.1 of this chapter, the purchaser at the sale shall immediately pay the amount of the bid to the county treasurer. The county treasurer shall apply the payment in the following manner:
(1) First, to the taxes, special assessments, penalties, and costs described in section 5(e) of this chapter.
(2) Second, to other delinquent property taxes in the manner provided in IC 6-1.1-23-5(b).
(3) Third, to a separate "tax sale surplus fund".
(b) For any tract or item of real property for which a tax sale certificate is sold under section 6.1 of this chapter, if taxes or special assessments, or both, become due on the tract or item of real property during the period of redemption specified under IC 6-1.1-25-4, the county treasurer may pay the taxes or special assessments, or both, on the tract or item of real property from the tax sale surplus held in the name of the taxpayer, if any, after the taxes or special assessments become due.
(c) The:
(1) owner of record of the real property at the time the tax deed is issued who is divested of ownership by the issuance of a tax deed; or
(2) purchaser of the certificate or the purchaser's assignee, upon redemption of the tract or item of real property;
may file a verified claim for money that is deposited in the tax sale surplus fund. If the claim is approved by the county auditor and the county treasurer, the county auditor shall issue a warrant to the claimant for the amount due.
(d) Unless the redemption period specified under IC 6-1.1-25 has been extended under federal bankruptcy law, an amount deposited in the tax sale surplus fund shall be transferred by the county auditor to the county general fund and may not be disbursed under subsection (c) if it is claimed more than three (3) years after the date of its receipt.
(e) Upon the assignment of the certificate of sale to the purchaser, the county auditor shall indicate on the certificate the amount for which the certificate of sale was sold.
As added by P.L.170-2003, SEC.5. Amended by P.L.56-2012, SEC.8; P.L.251-2015, SEC.13.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 24. Sale of Real Property When Taxes or Special Assessments Become Delinquent › 6-1.1-24-6.5. Repealed

As added by P.L.87-1987, SEC.7. Amended by P.L.83-1989, SEC.12; P.L.31-1994, SEC.5; P.L.39-1994, SEC.12; P.L.2-1995, SEC.26. Repealed by P.L.169-2006, SEC.83.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 24. Sale of Real Property When Taxes or Special Assessments Become Delinquent › 6-1.1-24-6.6. Repealed

As added by P.L.124-1998, SEC.4. Amended by P.L.1-1999, SEC.11. Repealed by P.L.1-2002, SEC.172.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 24. Sale of Real Property When Taxes or Special Assessments Become Delinquent › 6-1.1-24-7.5. Limitations on Agreements for Recovery of Money Deposited in the Tax Sale Surplus Fund; Enforcement by Attorney General

Sec. 7.5. (a) As used in this section, "property owner" refers to the owner of record of real property at the time the real property was certified for sale under this chapter and before issuance of the tax deed.
(b) If a property owner enters into an agreement on or after May 1, 2010, that has the primary purpose of paying compensation to locate, deliver, recover, or assist in the recovery of money deposited in the tax sale surplus fund under section 7(a)(3) of this chapter with respect to real property as a result of a tax sale, the agreement is valid only if the agreement:
(1) requires payment of compensation of not more than ten percent (10%) of the amount collected from the tax sale surplus fund with respect to the real property, unless the amount collected is fifty dollars ($50) or less;
(2) is in writing;
(3) is signed by the property owner; and
(4) clearly sets forth:
(A) the amount deposited in the tax sale surplus fund under section 7(a)(3) of this chapter with respect to the real property; and
(B) the value of the property owner's share of the amount collected from the tax sale surplus fund with respect to the real property after the compensation is deducted.
(c) The attorney general and the attorney general's homeowner protection unit established under IC 4-6-12 shall enforce this section.
(d) The attorney general may maintain an action in a court with jurisdiction to enforce this section. A court in which an action is brought to enforce this section may do the following:
(1) Issue an injunction.
(2) Order restitution to an owner aggrieved by a violation of this section.
(3) Order a person that violates this section to reimburse the state for the reasonable costs of the attorney general's investigation and prosecution of the violation.
(4) Impose a civil penalty, in an amount determined by the court, on a person that violates this section.
As added by P.L.73-2010, SEC.4. Amended by P.L.187-2016, SEC.8.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 24. Sale of Real Property When Taxes or Special Assessments Become Delinquent › 6-1.1-24-8. Failure to Pay Bid; Effect

Sec. 8. When one who purchases real property at a tax sale fails to pay the bid, the real property shall again be offered for sale. A purchaser who fails to pay the bid shall pay a civil penalty of twenty-five percent (25%) of the amount of the bid. The county prosecuting attorney shall initiate an action in the name of the state treasurer to recover the civil penalty. Amounts collected under this section shall be deposited in the county general fund.
[Pre-1975 Property Tax Recodification Citation: 6-1-56-8.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.139-2001, SEC.7; P.L.89-2007, SEC.8.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 24. Sale of Real Property When Taxes or Special Assessments Become Delinquent › 6-1.1-24-10. Guarantee by Treasurer

Sec. 10. (a) When a certificate of sale is issued under section 9 of this chapter, the county treasurer shall indorse upon, or attach to, the certificate of sale a written guarantee which is signed by the treasurer and which warrants:
(1) that the taxes and special assessments upon the real property described in the certificate of sale are delinquent and were unpaid at the time of sale; and
(2) that the real property is eligible for sale under this chapter.
(b) If the county treasurer, before the time of making the guarantee required by this section, received payment of the delinquent taxes or special assessments for which the real property was sold, the holder of the certificate is entitled to the amount due for an invalid sale under IC 6-1.1-25-10.
[Pre-1975 Property Tax Recodification Citation: 6-1-56-14.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.139-2001, SEC.9.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 24. Sale of Real Property When Taxes or Special Assessments Become Delinquent › 6-1.1-24-11. Certificate of Sale as Presumptive Evidence

Sec. 11. (a) A certificate of sale issued under section 9 of this chapter is presumptive evidence of:
(1) the truth of the statements contained in the certificate;
(2) the interest of the purchaser in the real property described in the certificate;
(3) the regularity and validity of all proceedings related to the taxes or special assessments for which the real property was sold; and
(4) the regularity and validity of all proceedings related to the sale of the real property.
(b) After two (2) years from the issuance of a certificate of sale, evidence may not be admitted in any court to rebut a presumption prescribed in subsection (a) of this section unless the certificate of sale was fraudulently procured. After four (4) years from the issuance of the certificate of sale, evidence may not under any circumstances be admitted in any court to rebut such a presumption.
[Pre-1975 Property Tax Recodification Citation: 6-1-56-12.]
Formerly: Acts 1975, P.L.47, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 24. Sale of Real Property When Taxes or Special Assessments Become Delinquent › 6-1.1-24-12. Priority of Purchaser's Lien at Subsequent Sale

Sec. 12. Whenever real property is sold more than once under this chapter, the purchaser at the later sale acquires a first and prior lien on the real property as against the purchaser at the prior sale. The issuance of a certificate of sale, the execution and delivery of a deed for the real property to the purchaser at the prior sale, or the recording of such a deed does not affect the priority established in this section.
[Pre-1975 Property Tax Recodification Citation: 6-1-56-13.]
Formerly: Acts 1975, P.L.47, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 24. Sale of Real Property When Taxes or Special Assessments Become Delinquent › 6-1.1-24-13. Placement of Costs on Tax Duplicate of Unsold Tract; Execution of Deed of Unsold Vacant and Abandoned Property to Municipal or County Executive

Sec. 13. (a) Whenever:
(1) a tract is offered for sale under this chapter; and
(2) no bid is received for the minimum sale price set under section 5 of this chapter;
the county auditor shall prepare a certified statement of the actual costs incurred by the county described in section 2(b)(3)(D) of this chapter.
(b) The county auditor shall place the amount specified in the certified statement prepared under subsection (a) on the tax duplicate of the tract offered but not sold at the sale. The amount shall be collected as real property taxes are collected and paid into the county general fund.
(c) Whenever the minimum sale price is not received for a property that is on the list of abandoned or vacant property prepared under section 1.5 of this chapter, the executive of the county, city, or town that certified the property for the list may request that the county auditor execute and deliver a deed for the property to the executive. The request must be delivered to the county auditor within six (6) months after the date of sale. If it is an executive of a city or town that certified the property for the list prepared under section 1.5 of this chapter, and the executive does not deliver a request for a deed within six (6) months after the date of sale, the executive of the county may request that the county auditor execute and deliver a deed for the property to the county executive. The request must be delivered to the county auditor within nine (9) months after the date of sale.
As added by P.L.60-1988, SEC.13. Amended by P.L.56-2012, SEC.10; P.L.247-2015, SEC.21.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 24. Sale of Real Property When Taxes or Special Assessments Become Delinquent › 6-1.1-24-14. Duties Regarding Conduct of Tax Sale

Sec. 14. Duties of a county treasurer or county auditor under this chapter that are the responsibility of the respective officer regarding the conduct of a tax sale may not be performed under contract or by a person or entity (except staff persons), unless consented to in writing by the respective officers.
As added by P.L.88-1995, SEC.4.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 24. Sale of Real Property When Taxes or Special Assessments Become Delinquent › 6-1.1-24-16. Paddle Fee

Sec. 16. (a) The county fiscal body may adopt an ordinance requiring every person who wishes to participate in a tax sale as a bidder to pay a paddle fee.
(b) A paddle fee adopted under subsection (a) may not exceed:
(1) twenty-five dollars ($25) for a person who:
(A) attends no more than one (1) tax sale in the county in any calendar year; and
(B) purchases no more than one (1) property or tax sale certificate; or
(2) one hundred dollars ($100).
(c) A person may be required to pay the twenty-five dollar ($25) paddle fee even if the person does not purchase a property or tax sale certificate.
(d) A person who purchases a one hundred dollar ($100) paddle fee is permitted to participate as a bidder in as many tax sales as are offered in the county in the calendar year, and may purchase more than one (1) property or tax sale certificate.
(e) The treasurer shall deposit the paddle fee in the county general fund not later than thirty (30) days after the conclusion of the tax sale. The proceeds of the paddle fee may be used only to:
(1) defray the expenses of the tax sale; or
(2) reduce the number of vacant and abandoned houses, including rehabilitation, demolition, and foreclosure prevention and counseling.
As added by P.L.66-2014, SEC.11.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 24.5. Determination of Serial Tax Delinquencies › 6-1.1-24.5-1. Definitions

Sec. 1. The following definitions apply throughout this chapter:
(1) "Group of affiliated persons" means a group of persons in which each person of the group has a relationship that is described in Section 267(b) of the Internal Revenue Code with at least one (1) other person of the group.
(2) "Person" means an individual, a corporation, a limited liability company, a partnership, or other legal entity.
As added by P.L.236-2015, SEC.3. Amended by P.L.99-2018, SEC.5.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 24.5. Determination of Serial Tax Delinquencies › 6-1.1-24.5-2. Authorization to File Petition

Sec. 2. (a) After the county treasurer certifies the tracts or items of real property as eligible for tax sale under IC 6-1.1-24-1, if the county executive reasonably believes that:
(1) ten (10) or more of the tracts or items of real property that appear as eligible for tax sale are owned by:
(A) one (1) person; or
(B) two (2) or more persons in a group of affiliated persons, in any ownership relation between persons in the group of affiliated persons and the tracts or items of real property; and
(2) the tracts or items of real property identified in subdivision (1) were acquired in a previous tax sale under IC 6-1.1-24;
the county executive may petition the court for a finding that serial tax delinquencies exist with respect to the tracts or items of real property identified in subdivision (1).
(b) If each of the tracts or items of real property described in subsection (a)(1) and (a)(2) are located in the same city or town, the executive of the city or town may petition the court for a finding that serial tax delinquencies exist with respect to the tracts or items of real property identified in subsection (a)(1), if the county executive consents in writing to allow the city or town to file the petition.
As added by P.L.236-2015, SEC.3. Amended by P.L.183-2016, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 24.5. Determination of Serial Tax Delinquencies › 6-1.1-24.5-3. Petition Elements

Sec. 3. A petition filed with a court under this chapter must include all of the following:
(1) The legal description and parcel or property number for each of the tracts or items of real property.
(2) A statement that the tracts or items of real property that are the subject of the petition are located within the petitioner's territory.
(3) For each tract or item of real property that is the subject of the petition, the names of the persons who own the tract or item of real property. If the petitioner is alleging that the tracts or items of real property are owned by a group of affiliated persons, the petitioner must also specify each person's affiliation with at least one (1) other person in the group of affiliated persons.
(4) A statement that each owner of record of a tract or item of real property that is the subject of the petition:
(A) acquired the tract or item of real property in one (1) or more tax sales; and
(B) subsequently received a deed for the real property.
(5) For each tract or item of real property that is the subject of the petition, the amounts of the delinquent property taxes and special assessments that are owed at the time the property is certified as eligible for tax sale under IC 6-1.1-24-1.
(6) A statement that the delinquent property taxes and special assessments are payable to the county treasurer.
(7) A statement that if:
(A) the delinquent property taxes and special assessments on the tracts or items of real property that are the subject of the petition; and
(B) the property taxes and special assessments that accrue after the property is certified as eligible for tax sale under IC 6-1.1-24-1;
are not paid on or before the appearance date and time, the petitioner will be entitled to an order directing the county auditor to issue a deed to each of the tracts or items of real property to the petitioner, without a right of redemption.
(8) A statement that if proof of payment of the total amount of delinquent property taxes and special assessments for all tracts or items of real property specified under subdivision (1) is tendered to the court on or before the appearance date and time, the court will dismiss the petition.
(9) If the petitioner is a city or town, a representation that the petitioner has furnished the county executive with a copy of the petition and the county executive consents to the requested relief.
As added by P.L.236-2015, SEC.3. Amended by P.L.183-2016, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 24.5. Determination of Serial Tax Delinquencies › 6-1.1-24.5-4. Service of Petition

Sec. 4. A petition filed under this chapter must be served on each person who has a substantial property interest of public record in any of the tracts or items of real property that are the subject of the petition in the manner prescribed by the Indiana Rules of Trial Procedure.
As added by P.L.236-2015, SEC.3. Amended by P.L.183-2016, SEC.3.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 24.5. Determination of Serial Tax Delinquencies › 6-1.1-24.5-5. Order to Appear

Sec. 5. When a court receives a petition from a county, city, or town seeking a determination of serial tax delinquency under this chapter, the court shall issue an order to each owner of record of a tract or item of real property that is the subject of the petition that directs the owner of record to appear before the court at a date and time specified in the order and to show cause as to why the tracts or items of real property that are the subject of the petition should not be found to be serially delinquent. The court's order under this section must do the following:
(1) Direct the parties subject to the order to appear before the court at a date and time specified by the court. The date specified under this subdivision must not be:
(A) earlier than thirty (30) days; or
(B) later than sixty (60) days;
after the date of the court's order.
(2) Notify the parties subject to the order that any party ordered to appear:
(A) may present evidence or objections on the issue of serial delinquency to the court:
(i) in writing before the appearance date specified by the court under subdivision (1); or
(ii) in writing or by oral testimony at the date and time specified by the court under subdivision (1); and
(B) has the right to be represented by an attorney when appearing before the court.
(3) Notify the parties subject to the order that if the parties:
(A) fail to submit written evidence or objections to the court before the appearance date specified in subdivision (1); and
(B) fail to appear before the court at the date and time specified by the court order under subdivision (1);
the party's failure to submit evidence or objections or to appear before the court will result in a finding of serial tax delinquencies with respect to the tracts or items of real property that are the subject of the petition.
As added by P.L.236-2015, SEC.3. Amended by P.L.183-2016, SEC.4.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 24.5. Determination of Serial Tax Delinquencies › 6-1.1-24.5-6. Order Finding That Serial Tax Delinquencies Exist

Sec. 6. (a) If an order is entered under this chapter finding that serial tax delinquencies exist with respect to tracts or items of real property that are the subject of a petition under this chapter:
(1) the owners of the tracts or items of real property do not have a right of redemption with respect to the tracts or items of real property; and
(2) the tracts or items of real property may be disposed of by the petitioner in any lawful manner.
(b) If an order is entered under this chapter finding that serial tax delinquencies exist with respect to tracts or items of real property that are the subject of a petition under this chapter:
(1) the court shall send a copy of the order to the county auditor;
(2) the county auditor shall remove the tracts or items of real property from the tax sale list maintained by the county auditor under IC 6-1.1-24; and
(3) the county auditor shall remove the taxes and special assessments for which the tract or item of real property became eligible for tax sale and all subsequent taxes, special assessments, interest, penalties, and costs of sale, from the tax duplicate in the same manner that taxes are removed by certificate of error.
As added by P.L.236-2015, SEC.3. Amended by P.L.183-2016, SEC.5.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 24.5. Determination of Serial Tax Delinquencies › 6-1.1-24.5-7. Consequences; Lien; Entitlement to Deed

Sec. 7. (a) If an order is entered under this chapter finding that serial tax delinquencies exist with respect to tracts or items of real property that are the subject of a petition under this chapter:
(1) the petitioner acquires a lien against each tract or item of real property in the amount of delinquent property taxes and special assessments; and
(2) the petitioner may request that the county auditor execute deeds for the tracts or items of real property and deliver the deeds to the petitioner.
(b) A request under subsection (a)(2) along with a copy of the order must be delivered to the county auditor within six (6) months after the date of the court's order. The county auditor shall issue the deeds within sixty (60) days after the date the request is received by the county auditor. If the petitioner does not request the deeds within six (6) months after the date of the order, the order is void.
As added by P.L.236-2015, SEC.3.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 24.5. Determination of Serial Tax Delinquencies › 6-1.1-24.5-8. Disposition; Distribution of Proceeds

Sec. 8. If a petitioner acquires a deed to a tract or item of real property under section 7 of this chapter and the petitioner disposes of the tract or item of real property before the third anniversary of the date on which the deed to the tract or item of real property is issued by the county auditor, the proceeds of the disposition, if any, shall be disbursed in the same manner as if the tract or item of real property had been offered and sold at a tax sale under IC 6-1.1-24.
As added by P.L.236-2015, SEC.3.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 24.5. Determination of Serial Tax Delinquencies › 6-1.1-24.5-9. Property Interest Conveyed

Sec. 9. Subject to section 6(a) of this chapter, a deed issued under section 7 of this chapter conveys the same fee simple interest in a tract or item of real property as a deed issued under IC 6-1.1-25.
As added by P.L.236-2015, SEC.3. Amended by P.L.183-2016, SEC.6.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 25. Redemption of and Tax Deeds for Real Property Sold for Delinquent Taxes and Special Assessments › 6-1.1-25-0.5. Limited Applicability of Chapter to Vacant and Abandoned Property

Sec. 0.5. This chapter does not apply to vacant or abandoned real property that is on the list prepared by the county auditor under IC 6-1.1-24-1.5 unless the bid on the real property by the highest bidder is not at least the minimum bid and the county auditor executes and delivers a deed for the real property to the executive of a county, city, or town under IC 6-1.1-24-13(c). There is no right to redeem real property under this chapter after its sale under IC 6-1.1-24, if the real property is on the vacant and abandoned property list prepared by the county auditor under IC 6-1.1-24-1.5.
As added by P.L.247-2015, SEC.22.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 25. Redemption of and Tax Deeds for Real Property Sold for Delinquent Taxes and Special Assessments › 6-1.1-25-1. Redemption of Property; Conveyance During Redemption Period

Sec. 1. (a) Any person may redeem the tract or real property:
(1) sold; or
(2) for which the certificate of sale is sold under IC 6-1.1-24;
under IC 6-1.1-24 at any time before the expiration of the period of redemption specified in section 4 of this chapter by paying to the county treasurer the amount required for redemption under section 2 of this chapter.
(b) If a tract or real property to which subsection (a) applies is conveyed to a person before the expiration of the period of redemption and the person wishes to redeem the tract or real property, the person shall:
(1) redeem the tract or real property in accordance with section 2 of this chapter; and
(2) satisfy the requirements of IC 32-21-8-7.
[Pre-1975 Property Tax Recodification Citation: 6-1-57-1.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.60-1988, SEC.14; P.L.139-2001, SEC.10; P.L.170-2003, SEC.6; P.L.187-2016, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 25. Redemption of and Tax Deeds for Real Property Sold for Delinquent Taxes and Special Assessments › 6-1.1-25-2.5. Petition to Establish Schedule of Fees and Costs; Reimbursement

Sec. 2.5. (a) A county auditor may petition a court issuing judgments and orders for sale in the county under IC 6-1.1-24 to establish a schedule of reasonable and customary attorney's fees and costs that apply to a:
(1) purchaser;
(2) purchaser's assignee; or
(3) purchaser of the certificate of sale under IC 6-1.1-24;
who submits a claim for reimbursement upon redemption.
(b) When a court provides a schedule as described in subsection (a), the county auditor may not reimburse attorney's fees and costs in an amount higher than the attorney's fees and costs provided in the schedule, except as provided in subsection (c).
(c) A:
(1) purchaser;
(2) purchaser's assignee; or
(3) purchaser of the certificate of sale under IC 6-1.1-24;
may petition the court for a higher rate of reimbursement than the rate found on a schedule provided under subsection (a). The court shall grant the petition if the court finds that the claim is based on reasonable and customary attorney's fees and costs.
As added by P.L.88-1995, SEC.6. Amended by P.L.139-2001, SEC.12; P.L.170-2003, SEC.8.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 25. Redemption of and Tax Deeds for Real Property Sold for Delinquent Taxes and Special Assessments › 6-1.1-25-3. Redemption Warrant

Sec. 3. (a) Except as provided in subsection (b), when real property is redeemed and the certificate of sale is surrendered to the county auditor, the auditor shall issue a warrant to the purchaser or purchaser's assignee in an amount equal to the amount received by the county treasurer for redemption.
(b) When real property sold under IC 6-1.1-24-6.1 is redeemed and the certificate of sale is surrendered to the county auditor, the auditor shall issue a warrant to the purchaser of the certificate of sale or the purchaser’s assignee in an amount equal to:
(1) the amount received by the county treasurer for redemption; minus
(2) if the certificate of sale was sold for less than the minimum bid under IC 6-1.1-24-5, an amount equal to the difference between the minimum bid under IC 6-1.1-24-5 and the amount for which the certificate was sold.
(c) The county auditor shall indorse the certificate and preserve it as a public record. If a certificate of sale is lost and the auditor is satisfied that the certificate did exist, the county auditor may make payment in the manner provided in this section.
[Pre-1975 Property Tax Recodification Citation: 6-1-57-2 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.139-2001, SEC.13; P.L.170-2003, SEC.9; P.L.169-2006, SEC.27; P.L.56-2012, SEC.13.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 25. Redemption of and Tax Deeds for Real Property Sold for Delinquent Taxes and Special Assessments › 6-1.1-25-4.2. Repealed

As added by P.L.124-1998, SEC.7. Amended by P.L.1-1999, SEC.12. Repealed by P.L.1-2002, SEC.172.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 25. Redemption of and Tax Deeds for Real Property Sold for Delinquent Taxes and Special Assessments › 6-1.1-25-4.7. Title Search and Petition for Tax Deed by County Auditor; Agreement With County Treasurer

Sec. 4.7. (a) A county auditor and county treasurer may enter into a mutual agreement for the county auditor to perform the following duties instead of the purchaser:
(1) Notification and title search under section 4.5 of this chapter.
(2) Notification and petition to the court for the tax deed under section 4.6 of this chapter.
(b) If a county auditor and county treasurer enter into an agreement under this section, notice shall be given under IC 6-1.1-24-2(b)(12).
As added by P.L.69-1993, SEC.5. Amended by P.L.1-1999, SEC.13; P.L.247-2015, SEC.24.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 25. Redemption of and Tax Deeds for Real Property Sold for Delinquent Taxes and Special Assessments › 6-1.1-25-4.8. Property Not Offered for Sale at Tax Sale; Notice

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