Opinion ID: 2062253
Heading Depth: 1
Heading Rank: 3

Heading: Timeliness of Redemption

Text: Rushville National argues alternatively that they are entitled to the property in question because they redeemed the property prior to the actual issuance of the tax deed. Ind. Code § 6-1.1-25-1 provides that anyone with an interest in real property sold at a tax sale may redeem the property at any time before a tax deed was issued. The undisputed facts indicate that no redemption was attempted until after Calhoun tendered his tax sale certificate and the county refused to execute and deliver the deed. Rushville National now seeks to capitalize on the county's non-compliance with the statutory requirement to execute the tax deed by arguing that such non-compliance extended their time to redeem. We disagree. Upon tendering the tax sale certificate following the expiration of the two-year redemption period upon unredeemed property, Calhoun had an unconditional right to have the tax deed executed and delivered. We hold that Rushville National's right to redeem the property terminated upon Calhoun's timely presentment of the tax sale certificate. Rushville National's subsequent payment of the assessment required for redemption is of no avail. In light of the foregoing, we reverse the trial court's grant of summary judgment in favor of Rushville National. This case is now remanded for further proceedings consistent herewith. SHEPARD, C.J., and DeBRULER, GIVAN and PIVARNIK, JJ., concur.