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 […]
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 […]
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 […]
Sec. 1.5. (a) If: (1) any property taxes or special assessments from the prior year’s fall installment or before are delinquent on real property as determined under IC 6-1.1-37-10; and (2) an order from a court or a determination of a hearing authority has been obtained under IC 36-7-37 that the real property is vacant […]
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 […]
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 Repealed by P.L.99-2018, SEC.4.
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 […]
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 […]
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 […]
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. […]
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 […]
As added by P.L.56-2012, SEC.11. Repealed by P.L.251-2015, SEC.18.
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 […]
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 […]
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 […]
Sec. 2. (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) In addition to the delinquency list required under section 1 of this chapter, each county auditor shall prepare a notice. The notice shall contain […]
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.
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.
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 […]
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 […]
