CHAPTER 24. SALE OF REAL PROPERTY WHEN TAXES OR SPECIAL ASSESSMENTS BECOME DELINQUENT
IC 6-1.1-24
Chapter 24. Sale of Real Property When Taxes or SpecialAssessments Become Delinquent
IC 6-1.1-24-1 Version a
Delinquent list; eligibility of property for tax sale; notice tomortgagees
Note: This version of section effective until 7-1-2011. See alsofollowing version of this section, effective 7-1-2011.
Sec. 1. (a) On or after January 1 of each calendar year in which atax sale will be held in a county and not later than fifty-one (51) daysafter the first tax payment due date in that calendar year, the countytreasurer (or county executive, in the case of property described insubdivision (2)) shall certify to the county auditor a list of realproperty on which any of the following exist:
(1) In the case of real property other than real propertydescribed in subdivision (2), any property taxes or specialassessments certified to the county auditor for collection by thecounty treasurer from the prior year's spring installment orbefore are delinquent as determined under IC 6-1.1-37-10.
(2) In the case of real property for which a county executive hascertified to the county auditor that the real property is:
(A) vacant; or
(B) abandoned;
any property taxes or special assessments from the prior year'sfall installment or before that are delinquent as determinedunder IC 6-1.1-37-10. The county executive must make acertification under this subdivision not later than sixty-one (61)days before the earliest date on which application for judgmentand order for sale may be made.
(3) Any unpaid costs are due under section 2(b) of this chapterfrom a prior tax sale.
(b) The county auditor shall maintain a list of all real propertyeligible for sale. Unless the taxpayer pays to the county treasurer theamounts in subsection (a), the taxpayer's property shall remain on thelist. The list must:
(1) describe the real property by parcel number and commonaddress, if any;
(2) for a tract or item of real property with a single owner,indicate the name of the owner; and
(3) for a tract or item with multiple owners, indicate the nameof at least one (1) of the owners.
(c) Except as otherwise provided in this chapter, the real propertyso listed is eligible for sale in the manner prescribed in this chapter.
(d) Not later than fifteen (15) days after the date of the countytreasurer's certification under subsection (a), the county auditor shallmail by certified mail a copy of the list described in subsection (b) toeach mortgagee who requests from the county auditor by certifiedmail a copy of the list. Failure of the county auditor to mail the listunder this subsection does not invalidate an otherwise valid sale.(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1979,P.L.63, SEC.1; P.L.60-1988, SEC.4; P.L.83-1989, SEC.1;P.L.50-1990, SEC.2; P.L.39-1994, SEC.1; P.L.88-1995, SEC.1;P.L.139-2001, SEC.1; P.L.169-2006, SEC.13; P.L.73-2010, SEC.1.
IC 6-1.1-24-1 Version b
Delinquent list
Note: This version of section effective 7-1-2011. See alsopreceding version of this section, effective until 7-1-2011.
Sec. 1. (a) On or after January 1 of each calendar year in which atax sale will be held in a county and not later than fifty-one (51) daysafter the first tax payment due date in that calendar year, the countytreasurer (or county executive, in the case of property described insubdivision (2)) shall certify to the county auditor a list of realproperty on which any of the following exist:
(1) In the case of real property other than real propertydescribed in subdivision (2), any property taxes or specialassessments certified to the county auditor for collection by thecounty treasurer from the prior year's spring installment orbefore are delinquent as determined under IC 6-1.1-37-10.
(2) In the case of real property for which a county executive hascertified to the county auditor that the real property is:
(A) vacant; or
(B) abandoned;
any property taxes or special assessments from the prior year'sfall installment or before that are delinquent as determinedunder IC 6-1.1-37-10. The county executive must make acertification under this subdivision not later than sixty-one (61)days before the earliest date on which application for judgmentand order for sale may be made.
(3) Any unpaid costs are due under section 2(b) of this chapterfrom a prior tax sale.
(b) The county auditor shall maintain a list of all real propertyeligible for sale. Except as provided in section 1.2 or anotherprovision of this chapter, the taxpayer's property shall remain on thelist. The list must:
(1) describe the real property by parcel number and commonaddress, if any;
(2) for a tract or item of real property with a single owner,indicate the name of the owner; and
(3) for a tract or item with multiple owners, indicate the nameof at least one (1) of the owners.
(c) Except as otherwise provided in this chapter, the real propertyso listed is eligible for sale in the manner prescribed in this chapter.
(d) Not later than fifteen (15) days after the date of the countytreasurer's certification under subsection (a), the county auditor shallmail by certified mail a copy of the list described in subsection (b) toeach mortgagee who requests from the county auditor by certifiedmail a copy of the list. Failure of the county auditor to mail the listunder this subsection does not invalidate an otherwise valid sale.(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1979,P.L.63, SEC.1; P.L.60-1988, SEC.4; P.L.83-1989, SEC.1;P.L.50-1990, SEC.2; P.L.39-1994, SEC.1; P.L.88-1995, SEC.1;P.L.139-2001, SEC.1; P.L.169-2006, SEC.13; P.L.73-2010, SEC.1;P.L.113-2010, SEC.39.
IC 6-1.1-24-1.2 Version a
Removal of property from delinquency list
Note: This version of section effective until 7-1-2011. See alsofollowing version of this section, effective 7-1-2011.
Sec. 1.2. (a) Except as provided in subsection (c), a tract or anitem of real property may not be removed from the list certifiedunder section 1 of this chapter before the tax sale unless alldelinquent taxes, special assessments, penalties due on thedelinquency, interest, and costs directly attributable to the tax salehave been paid in full.
(b) A county treasurer may accept partial payments of delinquentproperty taxes, assessments, penalties, interest, or costs undersubsection (a) after the list of real property is certified under section1 of this chapter.
(c) The county auditor in a county having a population of morethan four hundred thousand (400,000) but less than seven hundredthousand (700,000) may remove a tract or an item of real propertyfrom the list certified under section 1 of this chapter before the taxsale if the county treasurer and the taxpayer agree to a mutuallysatisfactory arrangement for the payment of the delinquent taxes.
(d) The county treasurer may remove the tract or item from the listcertified under section 1 of this chapter if the arrangement describedin subsection (c):
(1) is in writing;
(2) is signed by the taxpayer; and
(3) requires the taxpayer to pay the delinquent taxes in fullwithin one (1) year of the date the agreement is signed.
(e) If the taxpayer fails to make a payment under the arrangementdescribed in subsection (c), the county auditor shall immediatelyplace the tract or item of real property on the list of real propertyeligible for sale at a tax sale.
(f) If the tract or item of real property subject to a paymentarrangement is within the jurisdiction of a:
(1) city having a population of more than ninety thousand(90,000) but less than one hundred five thousand (105,000);
(2) city having a population of more than thirty-two thousand(32,000) but less than thirty-two thousand eight hundred(32,800); or
(3) city having a population of more than seventy-five thousand(75,000) but less than ninety thousand (90,000);
the county auditor shall notify the mayor of the city of thearrangement.
As added by P.L.50-1990, SEC.3. Amended by P.L.39-1994, SEC.2;P.L.30-1994, SEC.5; P.L.124-1998, SEC.1; P.L.1-1999, SEC.9;
P.L.170-2002, SEC.22.
IC 6-1.1-24-1.2 Version b
Removal of property from delinquency list
Note: This version of section effective 7-1-2011. See alsopreceding version of this section, effective until 7-1-2011.
Sec. 1.2. (a) Except as provided in subsection (c), a tract or anitem of real property may not be removed from the list certifiedunder section 1 of this chapter before the tax sale unless all:
(1) delinquent taxes and special assessments due before the datethe list on which the property appears was certified undersection 1 of this chapter; and
(2) penalties due on the delinquency, interest, and costs directlyattributable to the tax sale;
have been paid in full.
(b) A county treasurer may accept partial payments of delinquentproperty taxes, assessments, penalties, interest, or costs undersubsection (a) after the list of real property is certified under section1 of this chapter. However a partial payment does not remove a tractor an item from the list certified under section 1 of this chapterunless the taxpayer complies with subsection (a) or (c) before thedate of the tax sale.
(c) The county auditor in a county having a population of morethan four hundred thousand (400,000) but less than seven hundredthousand (700,000) may remove a tract or an item of real propertyfrom the list certified under section 1 of this chapter before the taxsale if the county treasurer and the taxpayer agree to a mutuallysatisfactory arrangement for the payment of the delinquent taxes.
(d) The county treasurer may remove the tract or item from the listcertified under section 1 of this chapter if the arrangement describedin subsection (c):
(1) is in writing;
(2) is signed by the taxpayer; and
(3) requires the taxpayer to pay the delinquent taxes in fullwithin one (1) year of the date the agreement is signed.
(e) If the taxpayer fails to make a payment under the arrangementdescribed in subsection (c), the county auditor shall immediatelyplace the tract or item of real property on the list of real propertyeligible for sale at a tax sale.
(f) If the tract or item of real property subject to a paymentarrangement is within the jurisdiction of a:
(1) city having a population of more than ninety thousand(90,000) but less than one hundred five thousand (105,000);
(2) city having a population of more than thirty-two thousand(32,000) but less than thirty-two thousand eight hundred(32,800); or
(3) city having a population of more than seventy-five thousand(75,000) but less than ninety thousand (90,000);
the county auditor shall notify the mayor of the city of thearrangement.As added by P.L.50-1990, SEC.3. Amended by P.L.39-1994, SEC.2;P.L.30-1994, SEC.5; P.L.124-1998, SEC.1; P.L.1-1999, SEC.9;P.L.170-2002, SEC.22; P.L.113-2010, SEC.40.
IC 6-1.1-24-1.5
"County executive"; list of real property with delinquent taxes
Sec. 1.5. (a) As used in this chapter and IC 6-1.1-25, "countyexecutive" means the following:
(1) In a county not containing a consolidated city, the countyexecutive or the county executive's designee.
(2) In a county containing a consolidated city, the executive ofthe consolidated city.
(b) The county executive may designate the real property on thelist prepared under section 4.5(b) of this chapter that is eligible forlisting on the list prepared under subsection (c).
(c) The county executive shall prepare a list of propertiesdesignated under subsection (b) and certify the list to the countyauditor no later than sixty-one (61) days prior to the earliest date onwhich application for judgment and order for sale may be made.
(d) Upon receiving the list described in subsection (c), the countyauditor shall:
(1) prepare a list of the properties certified by the commission;and
(2) delete any property described in that list from the delinquenttax list prepared under section 1 of this chapter.
As added by P.L.87-1987, SEC.1. Amended by P.L.55-1988, SEC.10;P.L.60-1988, SEC.5; P.L.83-1989, SEC.2; P.L.31-1994, SEC.4;P.L.39-1994, SEC.3; P.L.2-1995, SEC.25; P.L.169-2006, SEC.14.
IC 6-1.1-24-1.9
"Substantial property interest of public record" defined
Sec. 1.9. As used in this chapter and IC 6-1.1-25, "substantialproperty interest of public record" means title to or interest in a tractpossessed by a person and recorded in the office of a county recorderor available for public inspection in the office of a circuit court clerkno later than the hour and date the sale is scheduled to commenceunder this chapter. The term does not include a lien held by the stateor a political subdivision.
As added by P.L.88-1987, SEC.1. Amended by P.L.60-1988, SEC.6;P.L.2-1997, SEC.21.
IC 6-1.1-24-2
Notice of tax sale; information required in notice; county recoveryof unpaid costs; combined sale or redemption
Sec. 2. (a) In addition to the delinquency list required undersection 1 of this chapter, each county auditor shall prepare a notice.The notice shall contain the following:
(1) A list of tracts or real property eligible for sale under thischapter.
(2) A statement that the tracts or real property included in the
list will be sold at public auction to the highest bidder, subjectto the right of redemption.
(3) A statement that the tracts or real property will not be soldfor an amount which is less than the sum of:
(A) the delinquent taxes and special assessments on eachtract or item of real property;
(B) the taxes and special assessments on each tract or itemof real property that are due and payable in the year of thesale, whether or not they are delinquent;
(C) all penalties due on the delinquencies;
(D) an amount prescribed by the county auditor that equalsthe sum of:
(i) the greater of twenty-five dollars ($25) or postage andpublication costs; and
(ii) any other actual costs incurred by the county that aredirectly attributable to the tax sale; and
(E) any unpaid costs due under subsection (b) from a priortax sale.
(4) A statement that a person redeeming each tract or item ofreal property after the sale must pay:
(A) one hundred ten percent (110%) of the amount of theminimum bid for which the tract or item of real property wasoffered at the time of sale if the tract or item of real propertyis redeemed not more than six (6) months after the date ofsale;
(B) one hundred fifteen percent (115%) of the amount of theminimum bid for which the tract or item of real property wasoffered at the time of sale if the tract or item of real propertyis redeemed more than six (6) months after the date of sale;
(C) the amount by which the purchase price exceeds theminimum bid on the tract or item of real property plus tenpercent (10%) per annum on the amount by which thepurchase price exceeds the minimum bid; and
(D) all taxes and special assessments on the tract or item ofreal property paid by the purchaser after the tax sale plusinterest at the rate of ten percent (10%) per annum on theamount of taxes and special assessments paid by thepurchaser on the redeemed property.
(5) A statement for informational purposes only, of the locationof each tract or item of real property by key number, if any, andstreet address, if any, or a common description of the propertyother than a legal description. The township assessor, or thecounty assessor if there is no township assessor for thetownship, upon written request from the county auditor, shallprovide the information to be in the notice required by thissubsection. A misstatement in the key number or street addressdoes not invalidate an otherwise valid sale.
(6) A statement that the county does not warrant the accuracyof the street address or common description of the property.
(7) A statement indicating: (A) the name of the owner of each tract or item of realproperty with a single owner; or
(B) the name of at least one (1) of the owners of each tractor item of real property with multiple owners.
(8) A statement of the procedure to be followed for obtaining orobjecting to a judgment and order of sale, that must include thefollowing:
(A) A statement:
(i) that the county auditor and county treasurer will applyon or after a date designated in the notice for a courtjudgment against the tracts or real property for an amountthat is not less than the amount set under subdivision (3),and for an order to sell the tracts or real property at publicauction to the highest bidder, subject to the right ofredemption; and
(ii) indicating the date when the period of redemptionspecified in IC 6-1.1-25-4 will expire.
(B) A statement that any defense to the application forjudgment must be:
(i) filed with the court; and
(ii) served on the county auditor and the county treasurer;
before the date designated as the earliest date on which theapplication for judgment may be filed.
(C) A statement that the county auditor and the countytreasurer are entitled to receive all pleadings, motions,petitions, and other filings related to the defense to theapplication for judgment.
(D) A statement that the court will set a date for a hearing atleast seven (7) days before the advertised date and that thecourt will determine any defenses to the application forjudgment at the hearing.
(9) A statement that the sale will be conducted at a placedesignated in the notice and that the sale will continue until alltracts and real property have been offered for sale.
(10) A statement that the sale will take place at the times anddates designated in the notice. Whenever the public auction isto be conducted as an electronic sale, the notice must include astatement indicating that the public auction will be conductedas an electronic sale and a description of the procedures thatmust be followed to participate in the electronic sale.
(11) A statement that a person redeeming each tract or itemafter the sale must pay the costs described in IC 6-1.1-25-2(e).
(12) If a county auditor and county treasurer have entered intoan agreement under IC 6-1.1-25-4.7, a statement that the countyauditor will perform the duties of the notification and titlesearch under IC 6-1.1-25-4.5 and the notification and petitionto the court for the tax deed under IC 6-1.1-25-4.6.
(13) A statement that, if the tract or item of real property is soldfor an amount more than the minimum bid and the property isnot redeemed, the owner of record of the tract or item of real
property who is divested of ownership at the time the tax deedis issued may have a right to the tax sale surplus.
(14) If a determination has been made under subsection (d), astatement that tracts or items will be sold together.
(b) If within sixty (60) days before the date of the tax sale thecounty incurs costs set under subsection (a)(3)(D) and those costs arenot paid, the county auditor shall enter the amount of costs thatremain unpaid upon the tax duplicate of the property for which thecosts were set. The county treasurer shall mail notice of unpaid costsentered upon a tax duplicate under this subsection to the owner of theproperty identified in the tax duplicate.
(c) The amount of unpaid costs entered upon a tax duplicate undersubsection (b) must be paid no later than the date upon which thenext installment of real estate taxes for the property is due. Unpaidcosts entered upon a tax duplicate under subsection (b) are a lienagainst the property described in the tax duplicate, and amountsremaining unpaid on the date the next installment of real estate taxesis due may be collected in the same manner that delinquent propertytaxes are collected.
(d) The county auditor and county treasurer may establish thecondition that a tract or item will be sold and may be redeemed underthis chapter only if the tract or item is sold or redeemed together withone (1) or more other tracts or items. Property may be sold togetheronly if the tract or item is owned by the same person.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1977,P.L.73, SEC.1; P.L.60-1986, SEC.3; P.L.88-1987, SEC.2;P.L.89-1987, SEC.1; P.L.61-1988, SEC.1; P.L.60-1988, SEC.7;P.L.83-1989, SEC.3; P.L.50-1990, SEC.4; P.L.1-1991, SEC.48;P.L.62-1991, SEC.1; P.L.1-1992, SEC.16; P.L.69-1993, SEC.1;P.L.39-1994, SEC.4; P.L.56-1996, SEC.4; P.L.29-1998, SEC.1;P.L.139-2001, SEC.2; P.L.170-2003, SEC.1; P.L.169-2006, SEC.15;P.L.89-2007, SEC.1; P.L.146-2008, SEC.258.
IC 6-1.1-24-2.1
Repealed
(Repealed by P.L.83-1989, SEC.18.)
IC 6-1.1-24-2.2
Notice of property on alternate list
Sec. 2.2. Whenever a notice required under section 2 of thischapter includes real property on the list prepared under section1(a)(2) or 1.5(d) of this chapter, the notice must also contain astatement that:
(1) the property is on the alternate list prepared under section1(a)(2) or 1.5(d) of this chapter;
(2) if the property is not redeemed within one hundred twenty(120) days after the date of sale, the county auditor shallexecute and deliver a deed for the property to the purchaser orpurchaser's assignee; and
(3) if the property is offered for sale and a bid is not received
for at least the amount required under section 5 of this chapter,the county auditor may execute and deliver a deed for theproperty to the county executive, subject to IC 6-1.1-25.
As added by P.L.87-1987, SEC.2. Amended by P.L.83-1989, SEC.4;P.L.169-2006, SEC.16.
IC 6-1.1-24-3
Notice of auction sale
Sec. 3. (a) When real property is eligible for sale under thischapter, the county auditor shall post a copy of the notice required bysections 2 and 2.2 of this chapter at a public place of posting in thecounty courthouse or in another public county building at leasttwenty-one (21) days before the earliest date of application forjudgment. In addition, the county auditor shall, in accordance withIC 5-3-1-4, publish the notice required in sections 2 and 2.2 of thischapter once each week for three (3) consecutive weeks before theearliest date on which the application for judgment may be made.The expenses of this publication shall be paid out of the countygeneral fund without prior appropriation.
(b) At least twenty-one (21) days before the application forjudgment is made, the county auditor shall mail a copy of the noticerequired by sections 2 and 2.2 of this chapter by certified mail, returnreceipt requested, to any mortgagee who annually requests, bycertified mail, a copy of the notice. However, the failure of thecounty auditor to mail this notice or its nondelivery does not affectthe validity of the judgment and order.
(c) The notices mailed under this section and the advertisementpublished under section 4(b) of this chapter are considered sufficientnotice of the intended application for judgment and of the sale of realproperty under the order of the court.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1977,P.L.74, SEC.2; P.L.87-1987, SEC.3; P.L.83-1989, SEC.5;P.L.50-1990, SEC.5; P.L.39-1994, SEC.5; P.L.29-1998, SEC.2;P.L.139-2001, SEC.3; P.L.169-2006, SEC.17.
IC 6-1.1-24-3.5
Repealed
(Repealed by P.L.50-1990, SEC.15.)
IC 6-1.1-24-4
Notice of sale to owner; other notices; listing of properties on taxsale record
Sec. 4. (a) Not less than twenty-one (21) days before the earliestdate on which the application for judgment and order for sale of realproperty eligible for sale may be made, the county auditor shall senda notice of the sale by certified mail, return receipt requested, to:
(1) the owner of record of real property with a single owner; or
(2) at least one (1) of the owners, as of the date of certification,of real property with multiple owners;
at the last address of the owner for the property as indicated in the
records of the county auditor on the date that the tax sale list iscertified. In addition, the county auditor shall mail a duplicate noticeto the owner of record, as described in subdivisions (1) and (2), byfirst class mail to the owners from whom the certified mail returnreceipt was not signed and returned. Additionally, the county auditormay determine that mailing a first class notice to or serving a noticeon the property is a reasonable step to notify the owner, if the addressof the owner is not the same address as the physical location of theproperty. If both notices are returned due to incorrect or insufficientaddresses, the county auditor shall research the county auditorrecords to determine a more complete or accurate address. If a morecomplete or accurate address is found, the county auditor shallresend the notices to the address that is found in accordance with thissection. Failure to obtain a more complete or accurate address doesnot invalidate an otherwise valid sale. The county auditor shallprepare the notice in the form prescribed by the state board ofaccounts. The notice must set forth the key number, if any, of the realproperty and a street address, if any, or other common description ofthe property other than a legal description. The notice must includethe statement set forth in section 2(a)(4) of this chapter. The countyauditor must present proof of this mailing to the court along with theapplication for judgment and order for sale. Failure by an owner toreceive or accept the notice required by this section does not affectthe validity of the judgment and order. The owner of real propertyshall notify the county auditor of the owner's correct address. Thenotice required under this section is considered sufficient if thenotice is mailed to the address or addresses required by this section.
(b) In addition to the notice required under subsection (a) for realproperty on the list prepared under section 1(a)(2) or 1.5(d) of thischapter, the county auditor shall prepare and mail the notice requiredunder section 2.2 of this chapter no later than forty-five (45) daysafter the county auditor receives the certified list from the countytreasurer under section 1(a) of this chapter.
(c) On or before the day of sale, the county auditor shall list, onthe tax sale record required by IC 6-1.1-25-8, all properties that willbe offered for sale.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.73-1987,SEC.5; P.L.89-1987, SEC.2; P.L.87-1987, SEC.4; P.L.55-1988,SEC.11; P.L.60-1988, SEC.8; P.L.83-1989, SEC.7; P.L.39-1994,SEC.6; P.L.139-2001, SEC.4; P.L.169-2006, SEC.18; P.L.89-2007,SEC.2.
IC 6-1.1-24-4.1
Repealed
(Repealed by P.L.169-2006, SEC.83.)
IC 6-1.1-24-4.2
Repealed
(Repealed by P.L.83-1989, SEC.18.)
IC 6-1.1-24-4.5
Urban homesteading agency; list of real property with delinquenttaxes
Sec. 4.5. (a) The county auditor shall also provide those agenciesunder IC 36-7-17, in that county, with a list of tracts or items of realproperty on which one (1) or more installments of taxes is delinquentby June 15 of the year following the date the delinquency occurred.
(b) This subsection applies to a county having a consolidated city.The county auditor shall prepare a list of tracts or items of realproperties for which at least one (1) installment of taxes is delinquentat least ten (10) months. The auditor shall submit a copy of this listto the metropolitan development commission no later than onehundred six (106) days prior to the date on which application forjudgment and order for sale is made.
(Formerly: Acts 1975, P.L.195, SEC.5.) As amended by Acts 1981,P.L.11, SEC.25; P.L.87-1987, SEC.6; P.L.55-1988, SEC.12;P.L.60-1988, SEC.10; P.L.83-1989, SEC.8; P.L.50-1990, SEC.6.
IC 6-1.1-24-4.6
Corrected delinquency list; county auditor affidavit; applicationfor judgment and application for sale as cause of action; defenses
Sec. 4.6. (a) On the day on which the application for judgmentand order for sale is made, the county treasurer shall report to thecounty auditor all of the tracts and real property listed in the noticerequired by section 2 of this chapter upon which all delinquent taxesand special assessments, all penalties due on the delinquencies, anyunpaid costs due from a prior tax sale, and the amount due undersection 2(a)(3)(D) of this chapter have been paid up to that time. Thecounty auditor, assisted by the county treasurer, shall compare andcorrect the list, removing tracts and real property for which alldelinquencies have been paid, and shall make and subscribe anaffidavit in substantially the following form:
State of Indiana )
) ss
County of ____________ )
I, ______________, treasurer of the county of __________, andI, _______________, auditor of the county of ___________, dosolemnly affirm that the foregoing is a true and correct list of the realproperty within the county of ___________ upon which haveremained delinquent uncollected taxes, special assessments, penaltiesand costs, as required by law for the time periods set forth, to the bestof my knowledge and belief.
______________________
County Treasurer
______________________
County Auditor
Dated ____________
I, _____________, auditor of the county of ____________, dosolemnly affirm that notice of the application for judgment and orderfor sale was mailed via certified mail to the owners on the foregoing
list, and publication made, as required by law.
_____________________
County Auditor
Dated ____________
(b) Application for judgment and order for sale shall be made asone (1) cause of action to any court of competent jurisdiction jointlyby the county treasurer and county auditor. The application shallinclude the names of at least one (1) of the owners of each tract oritem of real property, the dates of mailing of the notice required bysections 2 and 2.2 of this chapter, the dates of publication requiredby section 3 of this chapter, and the affidavit and corrected list asprovided in subsection (a).
(c) Any defense to the application for judgment and order of saleshall be filed with the court on or before the earliest date on whichthe application may be made as set forth in the notice required undersection 2 of this chapter. The county auditor and the county treasurerfor the county where the real property is located are entitled toreceive all pleadings, motions, petitions, and other filings related toa defense to the application for judgment and order of sale.
As added by P.L.83-1989, SEC.9. Amended by P.L.50-1990, SEC.7;P.L.39-1994, SEC.7; P.L.169-2006, SEC.19; P.L.89-2007, SEC.3.
IC 6-1.1-24-4.7
Judgment and order of sale; defense; form of judgment and order;jurisdiction; official irregularities
Sec. 4.7. (a) No later than fifteen (15) days before the advertiseddate of the tax sale, the court shall examine the list of tracts and realproperty as provided under section 4.6 of this chapter. No later thanthree (3) days before the advertised date of the tax sale, the courtshall enter judgment for those taxes, special assessments, penalties,and costs that appear to be due. This judgment is considered as ajudgment against each tract or item of real property for each kind oftax, special assessment, penalty, or cost included in it. The affidavitprovided under section 4.6 of this chapter is prima facie evidence ofdelinquency for purposes of proceedings under this section. Thecourt shall also direct the clerk to prepare and enter an order for thesale of those tracts and real property against which judgment isentered.
(b) Not later than seven (7) days before the advertised date of thetax sale, the court shall conduct a hearing. At the hearing, the courtshall hear any defense offered by any person interested in any of thetracts or items of real property to the entry of judgment against them,hear and determine the matter in a summary manner, withoutpleadings, and enter its judgment. The court shall enter a judgmentunder this subsection not later than three (3) days before theadvertised date of the tax sale. The objection must be in writing, andno person may offer any defense unless the writing specifying theobjection is accompanied by an original or a duplicate tax receipt orother supporting documentation. At least seven (7) days before thedate set for the hearing, notice of the date, time, and place of the
hearing shall be provided by the court to any person filing a defenseto the application for judgment and order of sale.
(c) If judgment is entered in favor of the respondent under theseproceedings or if judgment is not entered for any particular tract, partof a tract, or items of real property because of an unresolvedobjection made under subsection (b), the court shall remove thosetracts, parts of tracts, or items of real property from the list of tractsand real property provided under section 4.6 of this chapter.
(d) A judgment and order for sale shall contain the final listing ofaffected properties and the name of at least one (1) of the owners ofeach tract or item of real property, and shall substantially follow thisform:
"Whereas, notice has been given of the intended application fora judgment against these tracts and real property, and nosufficient defense has been made or cause has been shown whyjudgment should not be entered against these tracts for taxes,and real property special assessments, penalties, and costs dueand unpaid on them, therefore it is considered by the court thatjudgment is hereby entered against the below listed tracts andreal property in favor of the state of Indiana for the amount oftaxes, special assessments, penalties, and costs due severally onthem; and it is ordered by the court that the several tracts oritems of real property be sold as the law directs. Payments fortaxes, special assessments, penalties, and costs made after thisjudgment but before the sale shall reduce the judgmentaccordingly.".
(e) The order of the court constitutes the list of tracts and realproperty that shall be offered for sale under section 5 of this chapter.
(f) The court that enters judgment under this section shall retainexclusive continuing supervisory jurisdiction over all matters andclaims relating to the tax sale.
(g) No error or informality in the proceedings of any of theofficers connected with the assessment, levying, or collection of thetaxes that does not affect the substantial justice of the tax itself shallinvalidate or in any manner affect the tax or the assessment, levying,or collection of the tax.
(h) Any irregularity, informality, omission, or defective act of one(1) or more officers connected with the assessment or levying of thetaxes may be, in the discretion of the court, corrected, supplied, andmade to conform to law by the court, or by the officer (in thepresence of the court).
As added by P.L.83-1989, SEC.10. Amended by P.L.50-1990, SEC.8;P.L.39-1994, SEC.8; P.L.169-2006, SEC.20.
IC 6-1.1-24-5
Conduct of sale; parcels subject to sale; minimum sale price; saleof vacant or abandoned property; sale by electronic means
Sec. 5. (a) When a tract or an item of real property is subject tosale under this chapter, it must be sold in compliance with thissection. (b) The sale must:
(1) be held at the times and place stated in the notice of sale;and
(2) not extend beyond one hundred seventy-one (171) days afterthe list containing the tract or item of real property is certifiedto the county auditor.
(c) A tract or an item of real property may not be sold under thischapter to collect:
(1) delinquent personal property taxes; or
(2) taxes or special assessments which are chargeable to otherreal property.
(d) A tract or an item of real property may not be sold under thischapter if all the delinquent taxes, penalties, and special assessmentson the tract or an item of real property and the amount prescribed bysection 2(a)(3)(D) of this chapter, reflecting the costs incurred by thecounty due to the sale, are paid before the time of sale.
(e) The county treasurer shall sell the tract or real property,subject to the right of redemption, to the highest bidder at publicauction. However, a tract or an item of real property may not be soldfor an amount which is less than the sum of:
(1) the delinquent taxes and special assessments on each tractor item of real property;
(2) the taxes and special assessments on each tract or item ofreal property that are due and payable in the year of the sale,regardless of whether the taxes and special assessments aredelinquent;
(3) all penalties which are due on the delinquencies;
(4) the amount prescribed by section 2(a)(3)(D) of this chapterreflecting the costs incurred by the county due to the sale;
(5) any unpaid costs which are due under section 2(b) of thischapter from a prior tax sale; and
(6) other reasonable expenses of collection, including titlesearch expenses, uniform commercial code expenses, andreasonable attorney's fees incurred by the date of the sale.
(f) For purposes of the sale, it is not necessary for the countytreasurer to first attempt to collect the real property taxes or specialassessments out of the personal property of the owner of the tract orreal property.
(g) The county auditor shall serve as the clerk of the sale.
(h) Real property certified to the county auditor under section1(a)(2) of this chapter must be offered for sale in a different phase ofthe tax sale or on a different day of the tax sale than the phase or dayduring which other real property is offered for sale.
(i) The public auction required under subsection (e) may beconducted by electronic means, at the option of the county treasurer.The electronic sale must comply with the other statutoryrequirements of this section. If an electronic sale is conducted underthis subsection, the county treasurer shall provide access to theelectronic sale by providing computer terminals open to the public ata designated location. A county treasurer who elects to conduct an
electronic sale may receive electronic payments and establish rulesnecessary to secure the payments in a timely fashion. The countytreasurer may not add an additional cost of sale charge to a parcel forthe purpose of conducting the electronic sale.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1977,P.L.73, SEC.2; P.L.60-1986, SEC.5; P.L.88-1987, SEC.4;P.L.60-1988, SEC.11; P.L.83-1989, SEC.11; P.L.50-1990, SEC.9;P.L.68-1993, SEC.5; P.L.39-1994, SEC.9; P.L.139-2001, SEC.5;P.L.169-2006, SEC.21; P.L.89-2007, SEC.4.
IC 6-1.1-24-5.2
Repealed
(Repealed by P.L.1-2002, SEC.172.)
IC 6-1.1-24-5.3
Persons barred from purchasing tracts offered for sale; signedstatement required; forfeiture
Sec. 5.3. (a) This section applies to the following:
(1) A person who:
(A) owns a fee interest, a life estate interest, or the equitableinterest of a contract purchaser in an unsafe building orunsafe premises in the county in which a sale is held underthis chapter; and
(B) is subject to an order issued under IC 36-7-9-5(a)(2),IC 36-7-9-5(a)(3), IC 36-7-9-5(a)(4), or IC 36-7-9-5(a)(5)regarding which the conditions set forth inIC 36-7-9-10(a)(1) through IC 36-7-9-10(a)(4) exist.
(2) A person who:
(A) owns a fee interest, a life estate interest, or the equitableinterest of a contract purchaser in an unsafe building orunsafe premises in the county in which a sale is held underthis chapter; and
(B) is subject to an order issued under IC 36-7-9-5(a), otherthan an order issued under IC 36-7-9-5(a)(2),IC 36-7-9-5(a)(3), IC 36-7-9-5(a)(4), or IC 36-7-9-5(a)(5),regarding which the conditions set forth inIC 36-7-9-10(b)(1) through IC 36-7-9-10(b)(4) exist.
(3) A person who is the defendant in a court action broughtunder IC 36-7-9-18, IC 36-7-9-19, IC 36-7-9-20, IC 36-7-9-21,or IC 36-7-9-22 in the county in which a sale is held under thischapter that has resulted in a judgment in favor of the plaintiffand the unsafe condition that caused the action to be broughthas not been corrected.
(4) A person who has any of the following relationships to aperson, partnership, corporation, or legal entity described insubdivisions (1), (2), or (3);
(A) A partner of a partnership.
(B) An officer or majority stockholder of a corporation.
(C) The person who directs the activities or has a majorityownership in a legal entity other than a partnership or
corporation.
(5) A person who, in the county in which a sale is held underthis chapter, owes:
(A) delinquent taxes;
(B) special assessments;
(C) penalties;
(D) interest; or
(E) costs directly attributable to a prior tax sale;
on a tract or an item of real property listed under section 1 ofthis chapter.
(6) A person who owns a fee interest, a life estate interest, orthe equitable interest of a contract purchaser in a vacant orabandoned structure subject to an enforcement order underIC 32-30-6, IC 32-30-7, IC 32-30-8, or IC 36-7-9.
(7) A person who is an agent of the person described in thissubsection.
(b) A person subject to this section may not purchase a tractoffered for sale under section 5 or 6.1 of this chapter. However, thissection does not prohibit a person from bidding on a tract that isowned by the person and offered for sale under section 5 of thischapter.
(c) The county treasurer shall require each person who will bebidding at the tax sale to sign a statement in a form substantiallysimilar to the following:
"Indiana law prohibits a person who owes delinquent taxes,special assessments, penalties, interest, or costs directlyattributable to a prior tax sale, from purchasing tracts or itemsof real property at a tax sale. I hereby affirm under the penaltiesfor perjury that I do not owe delinquent taxes, specialassessments, penalties, interest, costs directly attributable to aprior tax sale, amounts from a final adjudication in favor of apolitical subdivision in this county, any civil penalties imposedfor the violation of a building code or ordinance of this county,or any civil penalties imposed by a health department in thiscounty. Further, I hereby acknowledge that any successful bidI make in violation of this statement is subject to forfeiture. Inthe event of forfeiture, the amount of my bid shall be applied tothe delinquent taxes, special assessments, penalties, interest,costs, judgments, or civil penalties I owe, and a certificate willbe issued to the county executive.".
(d) If a person purchases a tract that the person was not eligible topurchase under this section, the sale of the property is subject toforfeiture. If the county treasurer determines or is notified not morethan six (6) months after the date of the sale that the sale of theproperty should be forfeited, the county treasurer shall:
(1) notify the person in writing that the sale is subject toforfeiture if the person does not pay the amounts that the personowes within thirty (30) days of the notice;
(2) if the person does not pay the amounts that the person oweswithin thirty (30) days after the notice, apply the surplus
amount of the person's bid to the person's delinquent taxes,special assessments, penalties, and interest;
(3) remit the amounts owed from a final adjudication or civilpenalties in favor of a political subdivision to the appropriatepolitical subdivision; and
(4) notify the county auditor that the sale has been forfeited.
Upon being notified that a sale has been forfeited, the county auditorshall issue a certificate to the county executive under section 6 of thischapter.
(e) A county treasurer may decline to forfeit a sale under thissection because of inadvertence or mistake, lack of actual knowledgeby the bidder, substantial harm to other parties with interests in thetract or item of real property, or other substantial reasons. If thetreasurer declines to forfeit a sale, the treasurer shall:
(1) prepare a written statement explaining the reasons fordeclining to forfeit the sale; and
(2) retain the written statement as an official record.
(f) If a sale is forfeited under this section and the tract or item ofreal property is redeemed from the sale, the county auditor shalldeposit the amount of the redemption into the county general fundand notify the county executive of the redemption. Upon beingnotified of the redemption, the county executive shall surrender thecertificate to the county auditor.
As added by P.L.98-2000, SEC.4. Amended by P.L.1-2002, SEC.24;P.L.169-2006, SEC.22; P.L.88-2009, SEC.1.
IC 6-1.1-24-5.5
Repealed
(Repealed by P.L.169-2006, SEC.83.)
IC 6-1.1-24-5.6
Repealed
(Repealed by P.L.1-2002, SEC.172.)
IC 6-1.1-24-6
Lien by county; tax sale certificate
Sec. 6. (a) When a tract or an item of real property is offered forsale under this chapter and an amount is not received equal to or inexcess of the minimum sale price prescribed in section 5(e) of thischapter, the county executive acquires a lien in the amount of theminimum sale price. This lien attaches on the day after the last dateon which the tract or item was offered for sale.
(b) When a county executive acquires a lien under this section, thecounty auditor shall issue a tax sale certificate to the countyexecutive in the manner provided in section 9 of this chapter. Thecounty auditor shall date the certificate the day that the countyexecutive acquires the lien. When a county executive acquires acertificate under this section, the county executive has the samerights as a purchaser.
(c) When a lien is acquired by a county executive under this
section, no money shall be paid by the county executive. However,each of the taxing units having an interest in the taxes on the tractshall be charged with the full amount of all delinquent taxes duethem.
(d) This section shall apply to any tract or an item of real propertyoffered for sale under this chapter in 2006, and an amount was notreceived equal to or in excess of the minimum sale price prescribedin section 5(e) of this chapter, if the county executive finds that thetract or item of real property meets the definition of a brownfield asset forth in IC 13-11-2-19.3.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.60-1988,SEC.12; P.L.50-1990, SEC.10; P.L.39-1994, SEC.11; P.L.170-2003,SEC.2; P.L.169-2006, SEC.23; P.L.89-2007, SEC.5.
IC 6-1.1-24-6.1
Public sale by county executive of certificates of sale; notice
Sec. 6.1. (a) The county executive may do the following:
(1) By resolution, identify properties:
(A) that are described in section 6.7(a) of this chapter; and
(B) concerning which the county executive desires to offerto the public the certificates of sale acquired by the countyexecutive under section 6 of this chapter.
(2) In conformity with IC 5-3-1-4, publish:
(A) notice of the date, time, and place for a public sale; and
(B) a listing of parcels on which certificates will be offeredby parcel number and minimum bid amount;
once each week for three (3) consecutive weeks, with the finaladvertisement being not less than thirty (30) days before thesale date. The expenses of the publication shall be paid out ofthe county general fund.
(3) Sell each certificate of sale covered by the resolution for aprice that:
(A) is less than the minimum sale price prescribed by section5(e) of this chapter; and
(B) includes any costs to the county executive directlyattributable to the sale of the certificate of sale.
(b) Notice of the list of properties prepared under subsection (a)and the date, time, and place for the public sale of the certificates ofsale shall be published in accordance with IC 5-3-1. The notice must:
(1) include a description of the property by parcel number andcommon address;
(2) specify that the county executive will accept bids for thecertificates of sale for the price referred to in subsection (a)(3);
(3) specify the minimum bid for each parcel;
(4) include a statement that a person redeeming each tract oritem of real property after the sale of the certificate must pay:
(A) the amount of the minimum bid under section 5(e) ofthis chapter for which the tract or item of real property waslast offered for sale;
(B) ten percent (10%) of the amount for which the certificate
is sold;
(C) the attorney's fees and costs of giving notice underIC 6-1.1-25-4.5;
(D) the costs of a title search or of examining and updatingthe abstract of title for the tract or item of real property;
(E) all taxes and special assessments on the tract or item ofreal property paid by the purchaser after the sale of thecertificate plus interest at the rate of ten percent (10%) perannum on the amount of taxes and special assessments paidby the purchaser on the redeemed property; and
(F) all costs of sale, advertising costs, and other expenses ofthe county directly attributable to the sale of certificates ofsale; and
(5) include a statement that, if the certificate is sold for anamount more than the minimum bid under section 5(e) of thischapter for which the tract or item of real property was lastoffered for sale and the property is not redeemed, the owner ofrecord of the tract or item of real property who is divested ofownership at the time the tax deed is issued may have a right tothe tax sale surplus.
As added by P.L.170-2003, SEC.3. Amended by P.L.169-2006,SEC.24; P.L.89-2007, SEC.6; P.L.73-2010, SEC.2.
IC 6-1.1-24-6.3
Conditions of sale of certificates of sale
Sec. 6.3. (a) The sale of certificates of sale under this chaptermust be held at the time and place stated in the notice of sale.
(b) A certificate of sale may not be sold under this chapter if thefollowing are paid before the time of sale:
(1) All the delinquent taxes, penalties, and special assessmentson the tract or an item of real property.
(2) The amount prescribed by section 2(a)(3)(D) of this chapter,reflecting the costs incurred by the county due to the sale.
(c) The county executive shall sell the certificate of sale, subjectto the right of redemption, to the highest bidder at public auction.The public auction may be conducted as an electronic sale inconformity with section 5(i) of this chapter.
(d) The county auditor shall serve as the clerk of the sale.
As added by P.L.170-2003, SEC.4. Amended by P.L.169-2006,SEC.25; P.L.89-2007, SEC.7.
IC 6-1.1-24-6.4
Distribution of proceeds of sale of certificates of sale; tax salesurplus fund; county auditor duty on assignment of certificate
Sec. 6.4. (a) When a certificate of sale is sold under this chapter,the purchaser at the sale shall immediately pay the amount of the bidto the county treasurer. The county treasurer shall apply the paymentin the following manner:
(1) First, to the taxes, special assessments, penalties, and costsdescribed in section 5(e) of this chapter. (2) Second, to other delinquent property taxes in the mannerprovided in IC 6-1.1-23-5(b).
(3) Third, to a separate "tax sale surplus fund".
(b) The:
(1) owner of record of the real property at the time the tax deedis issued who is divested of ownership by the issuance of a taxdeed; or
(2) purchaser of the certificate or the purchaser's assignee, uponredemption of the tract or item of real property;
may file a verified claim for money that is deposited in the tax salesurplus fund. If the claim is approved by the county auditor and thecounty treasurer, the county auditor shall issue a warrant to theclaimant for the amount due.
(c) An amount deposited in the tax sale surplus fund shall betransferred by the county auditor to the county general fund and maynot be disbursed under subsection (b) if it is claimed more than three(3) years after the date of its receipt.
(d) Upon the assignment of the certificate of sale to the purchaser,the county auditor shall indicate on the certificate the amount forwhich the certificate of sale was sold.
As added by P.L.170-2003, SEC.5.
IC 6-1.1-24-6.5
Repealed
(Repealed by P.L.169-2006, SEC.83.)
IC 6-1.1-24-6.6
Repealed
(Repealed by P.L.1-2002, SEC.172.)
IC 6-1.1-24-6.7
List of properties; proposed transfer of properties; hearing;resolution by county commissioners; receipt of property bynonprofit corporation; deeds
Sec. 6.7. (a) The county executive may:
(1) by resolution, identify the property described under section6 of this chapter that the county executive desires to transfer