CHAPTER 2. ACQUISITION OF TAX DELINQUENT LAND FOR CONSERVATION PURPOSES
IC 14-17-2
Chapter 2. Acquisition of Tax Delinquent Land for ConservationPurposes
IC 14-17-2-1
Designation of conservation land
Sec. 1. (a) If:
(1) a state lien for delinquent taxes, penalties, or interest existsupon real property outside a city or town that:
(A) has been offered for sale for delinquent taxes, interest,and penalty by the treasurer of the county for two (2)successive years; and
(B) has not been sold at tax sale for all or a part of the taxes,penalties, or interest; and
(2) the real property can, in the opinion of the commission, beused for conservation or land use purposes;
the commission may, subject to subsection (b), designate the realproperty as conservation land.
(b) Real property upon which delinquent taxes are being paid ininstallments according to law may not be designated as conservationland unless an installment is due and unpaid.
As added by P.L.1-1995, SEC.10.
IC 14-17-2-2
List of conservation land
Sec. 2. The commission shall supply each county auditor with alist of all real property designated as conservation land within thecounty.
As added by P.L.1-1995, SEC.10.
IC 14-17-2-3
Duties of county auditors
Sec. 3. (a) Each county auditor who receives a list of real propertydesignated as conservation land shall note the designation upon theauditor's register of sales for taxes in a manner similar to that inwhich tax sales of real property are noted. The designated realproperty:
(1) shall continue to be carried upon the tax duplicate;
(2) is subject to taxation until title is created in the state asprovided in this chapter; and
(3) unless redeemed within the time provided in this chapter,may not be offered for sale at a tax sale.
(b) Each county auditor shall provide the commission with allinformation pertaining to the assessment, collection, and redemptionof real property in the county that is necessary to administer thischapter.
As added by P.L.1-1995, SEC.10.
IC 14-17-2-4
Redemption of property Sec. 4. At any time within two (2) years from the first day of thenext tax sale following the designation of real property asconservation land, the owner, occupant, or other person having aninterest in the real property may redeem the real property by payingan amount that would be required by law to redeem the real propertyif the real property had been sold for taxes on the first day of the taxsale when the real property was last offered for sale to pay all thedelinquent taxes, interest, and charges on the real property.
As added by P.L.1-1995, SEC.10.
IC 14-17-2-5
Fee simple title created in the state
Sec. 5. If real property designated as conservation land has notbeen redeemed at the end of the two (2) year period, a fee simple titleto the real property, unencumbered in any way except by the liens forschool fund mortgages that are prior to the lien of the state for taxes,is created ipso facto in the state. All existing tax liens of the stateupon the real property are considered terminated, and the countyauditor shall so certify to the Indiana department of administration.
As added by P.L.1-1995, SEC.10.
IC 14-17-2-6
Certificate of title
Sec. 6. (a) A certificate of title shall be:
(1) recorded in the office of the county recorder of the countyin which the real property lies; and
(2) filed with the state land office division of the Indianadepartment of administration.
(b) A certificate of title constitutes prima facie evidence of allmatters essential to the validity of the title.
(c) After a certificate of title is recorded, the state is considered tobe in actual possession of all real property not occupied by the holderof the record title or a party holding under the holder of the recordtitle. The possession continues until the state:
(1) voluntarily relinquishes possession by an instrument inwriting; or
(2) is dispossessed by a court.
As added by P.L.1-1995, SEC.10.
IC 14-17-2-7
Title in the state not invalidated by certain irregularities
Sec. 7. A title of the state created under this chapter or underIC 4-17-11 (before its repeal) may not be considered invalid becauseof an irregularity, informality, or omission in:
(1) a proceeding under this chapter or under IC 4-17-11 (beforeits repeal); or
(2) any of the processes of taxation.
As added by P.L.1-1995, SEC.10.
IC 14-17-2-8 Action to invalidate title in the state
Sec. 8. (a) Except as provided in subsections (b) and (c):
(1) an action alleging that the title created in the state is invalidmust be commenced; and
(2) a defense to the action must be used;
within one (1) year from the time the certificate of title is filed forrecord in the office of the county recorder. This limitation does notexempt from its bar actions involving jurisdictional defects.
(b) The limitations prescribed by subsection (a) do not run if anyof the following conditions exist:
(1) While the real property in question is in the actualpossession of the holder of the record title.
(2) If the real property in question was redeemed during theredemption period.
(3) If all taxes supposedly delinquent when the real property inquestion was designated were in fact paid and were not thendelinquent.
(4) If the real property in question was exempt under the taxexemption statute from all taxes delinquent when the realproperty was designated.
(5) If all levies of taxes delinquent when the real property inquestion was designated were made by taxing officersabsolutely without jurisdiction ab initio to do so.
(c) A person who was under a legal disability when a cause ofaction accrued may bring the action within two (2) years after thedisability is removed.
(d) Within one (1) year from the time the certificate of title is filedfor record in the office of the county recorder, and at no other time,an action:
(1) for the recovery of; or
(2) to quiet title to;
any of the designated conservation land may be commenced namingthe state as defendant.
As added by P.L.1-1995, SEC.10.
IC 14-17-2-9
State considered in possession of unoccupied conservation land
Sec. 9. If for sixty (60) consecutive days conservation landdesignated under this chapter is not occupied by a party in possessionunder the record title, the state is considered in immediate actualpossession of the real property for the purpose of protecting andconserving the real property's value and natural resources. Unless thereal property is redeemed and all taxes due and unpaid have beenpaid in full, the department shall administer the real property andmay maintain an action in the name of the state to recover thepossession of the real property.
As added by P.L.1-1995, SEC.10.
IC 14-17-2-10
Payment in lieu of redemption required upon judgment
invalidating title in the state
Sec. 10. (a) A decree or judgment holding a title of the stateinvalid must provide that the successful party pay to the court anamount determined by the court to be approximately the amount thatthe party would be required to pay to redeem the real property on thedate of the judgment or decree if the real property had continued tobe:
(1) delinquent in taxes while in the possession of the state; and
(2) taxable while in the possession of the state;
plus the reasonable value of improvements, costs of administration,fire protection, and other benefits conferred upon the real propertyby the state after the expiration of the redemption period.
(b) A statute enacted granting redemption concessions totaxpayers does not apply to the computation of the amountprescribed by subsection (a) unless the statute specifically states thatthe statute applies.
(c) Upon payment of the amount, the amount shall be distributedto interested parties and taxing agencies according to their interestsand as provided by the decree or judgment.
As added by P.L.1-1995, SEC.10.
IC 14-17-2-11
Use of conservation land
Sec. 11. The department shall administer and use conservationland to which the state acquires title under this chapter forconservation or land use purposes.
As added by P.L.1-1995, SEC.10.
IC 14-17-2-12
Disposition of conservation land
Sec. 12. (a) Subject to subsection (b), the commission may sell,exchange, lease, or otherwise dispose of, with or without aconsideration, any property acquired under this chapter under theterms and conditions that the commission considers will bestaccomplish proper use and conservation of the conservation land.
(b) The commission may sell or grant property acquired under thischapter only:
(1) to public authorities and agencies; and
(2) on condition that the property is used for public purposes.
As added by P.L.1-1995, SEC.10.
IC 14-17-2-13
Forms
Sec. 13. The commission shall prescribe and furnish all formsrequired by this chapter.
As added by P.L.1-1995, SEC.10.
IC 14-17-2-14
Conflict of laws
Sec. 14. If this chapter is inconsistent with any other law, this
chapter controls.
As added by P.L.1-1995, SEC.10.