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 […]
6-1.1-24-17. Assignment of a Certificate of Sale to a Nonprofit Entity
Sec. 17. (a) For purposes of this section, in a county containing a consolidated city, “county executive” refers to the board of commissioners of the county as provided in IC 36-3-3-10. (b) As used in this section, “nonprofit entity” means an organization exempt from federal income taxation under 26 U.S.C. 501(c)(3). (c) The county executive […]
6-1.1-24-17.5. Sale of Real Property to Eligible Nonprofit Entities for Low or Moderate Income Housing Project
Sec. 17.5. (a) This section does not apply to real property: (1) used as a principal place of residence and receiving a homestead standard deduction under IC 6-1.1-12-37 for the most recent assessment date; or (2) for which a set off has been obtained under IC 6-8.1-9.5 against the delinquent debt owed on the real […]
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 […]
6-1.1-24-9. Certificate of Sale; Contents; Purchaser’s Lien; Assignments
Sec. 9. (a) Immediately after a tax sale purchaser pays the bid, as evidenced by the receipt of the county treasurer, or immediately after the county acquires a lien under section 6 of this chapter, the county auditor shall deliver a certificate of sale to the purchaser or to the county or to the city. […]
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 […]
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 […]
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 […]
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. […]
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 […]