CHAPTER 8. TAX SALE SURPLUS DISCLOSURE

IC 32-21-8
    Chapter 8. Tax Sale Surplus Disclosure

IC 32-21-8-1
Applicability of chapter
    Sec. 1. This chapter applies to a transfer of property made afterJune 30, 2001, that transfers ownership of the property from adelinquent taxpayer to another person after the property is sold at atax sale under IC 6-1.1-24 and before the tax sale purchaser is issueda tax sale deed under IC 6-1.1-25-4.
As added by P.L.2-2002, SEC.6.

IC 32-21-8-2
Tax sale surplus fund disclosure form; filing
    Sec. 2. A taxpayer must file a tax sale surplus fund disclosureform in duplicate with the county auditor before the taxpayer maytransfer title to property if:
        (1) the taxpayer owes delinquent taxes on the property;
        (2) the property was sold at a tax sale under IC 6-1.1-24; and
        (3) a part of the tax sale purchaser's bid on the property wasdeposited into the tax sale surplus fund under IC 6-1.1-24-7.
As added by P.L.2-2002, SEC.6.

IC 32-21-8-3
Tax sale surplus fund disclosure form; contents
    Sec. 3. A tax sale surplus fund disclosure form must contain thefollowing information:
        (1) The name and address of the taxpayer transferring theproperty.
        (2) The name and address of the person acquiring the property.
        (3) The proposed date of transfer.
        (4) The purchase price for the transfer.
        (5) The date the property was sold at a tax sale underIC 6-1.1-24.
        (6) The amount of the tax sale purchaser's bid that wasdeposited into the tax sale surplus fund under IC 6-1.1-24-7.
As added by P.L.2-2002, SEC.6.

IC 32-21-8-4
Signing and acknowledging of form
    Sec. 4. The tax sale surplus fund disclosure form must be signedby the taxpayer transferring the property and acknowledged beforean officer authorized to take acknowledgments of deeds.
As added by P.L.2-2002, SEC.6.

IC 32-21-8-5
Duties of county auditor
    Sec. 5. The county auditor shall:
        (1) stamp the tax sale surplus fund disclosure form to indicatethe county auditor's receipt of the form; and        (2) remit the duplicate to the taxpayer.
As added by P.L.2-2002, SEC.6.

IC 32-21-8-6
State board of accounts to prescribe form
    Sec. 6. The state board of accounts shall prescribe the tax salesurplus fund disclosure form required by this chapter.
As added by P.L.2-2002, SEC.6.