IC 6-1.1-24
Chapter 24. Sale of Real Property When Taxes or Special
Assessments Become Delinquent
IC 6-1.1-24-1 Version a Delinquent list; eligibility of property for tax sale; notice to
mortgagees
Note: This version of section effective until 7-1-2011. See also
following version of this section, effective 7-1-2011.
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 (or county executive, in the case of property described in
subdivision (2)) shall certify to the county auditor a list of real
property on which any of the following exist:
(1) In the case of real property other than real property
described in subdivision (2), any property taxes or special
assessments certified to the county auditor for collection by the
county treasurer from the prior year's spring installment or
before are delinquent as determined under IC 6-1.1-37-10.
(2) In the case of real property for which a county executive has
certified to the county auditor that the real property is:
(A) vacant; or
(B) abandoned;
any property taxes or special assessments from the prior year's
fall installment or before that are delinquent as determined
under IC 6-1.1-37-10. The county executive must make a
certification under this subdivision not later than sixty-one (61)
days before the earliest date on which application for judgment
and order for sale may be made.
(3) Any unpaid costs are due under section 2(b) of this chapter
from a prior tax sale.
(b) The county auditor shall maintain a list of all real property
eligible for sale. Unless the taxpayer pays to the county treasurer the
amounts in subsection (a), the taxpayer's property shall remain on the
list. The list must:
(1) describe the real property by parcel number and common
address, 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 name
of at least one (1) of the owners.
(c) Except as otherwise provided in this chapter, the real property
so listed is eligible for sale in the manner prescribed in this chapter.
(d) Not later than fifteen (15) days after the date of the county
treasurer's certification under subsection (a), the county auditor shall
mail by certified mail a copy of the list described in subsection (b) to
each mortgagee who requests from the county auditor by certified
mail a copy of the list. Failure of the county auditor to mail the list
under 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 also
preceding version of this section, effective until 7-1-2011.
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 (or county executive, in the case of property described in
subdivision (2)) shall certify to the county auditor a list of real
property on which any of the following exist:
(1) In the case of real property other than real property
described in subdivision (2), any property taxes or special
assessments certified to the county auditor for collection by the
county treasurer from the prior year's spring installment or
before are delinquent as determined under IC 6-1.1-37-10.
(2) In the case of real property for which a county executive has
certified to the county auditor that the real property is:
(A) vacant; or
(B) abandoned;
any property taxes or special assessments from the prior year's
fall installment or before that are delinquent as determined
under IC 6-1.1-37-10. The county executive must make a
certification under this subdivision not later than sixty-one (61)
days before the earliest date on which application for judgment
and order for sale may be made.
(3) Any unpaid costs are due under section 2(b) of this chapter
from a prior tax sale.
(b) The county auditor shall maintain a list of all real property
eligible for sale. Except as provided in section 1.2 or another
provision of this chapter, the taxpayer's property shall remain on the
list. The list must:
(1) describe the real property by parcel number and common
address, 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 name
of at least one (1) of the owners.
(c) Except as otherwise provided in this chapter, the real property
so listed is eligible for sale in the manner prescribed in this chapter.
(d) Not later than fifteen (15) days after the date of the county
treasurer's certification under subsection (a), the county auditor shall
mail by certified mail a copy of the list described in subsection (b) to
each mortgagee who requests from the county auditor by certified
mail a copy of the list. Failure of the county auditor to mail the list
under 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 also
following version of this section, effective 7-1-2011.
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 of this chapter before the tax sale unless all
delinquent taxes, special assessments, penalties due on the
delinquency, interest, and costs directly attributable to the tax sale
have been paid in full.
(b) A county treasurer may accept partial payments of delinquent
property taxes, assessments, penalties, interest, or costs under
subsection (a) after the list of real property is certified under section
1 of this chapter.
(c) The county auditor in a county having a population of more
than four hundred thousand (400,000) but less than seven hundred
thousand (700,000) may remove a tract or an item of real property
from the list certified under section 1 of this chapter before the tax
sale if the county treasurer and the taxpayer agree to a mutually
satisfactory arrangement for the payment of the delinquent taxes.
(d) The county treasurer may remove the tract or item from the list
certified under section 1 of this chapter if the arrangement described
in subsection (c):
(1) is in writing;
(2) is signed by the taxpayer; and
(3) requires the taxpayer to pay the delinquent taxes in full
within one (1) year of the date the agreement is signed.
(e) If the taxpayer fails to make a payment under the arrangement
described in subsection (c), the county auditor shall immediately
place the tract or item of real property on the list of real property
eligible for sale at a tax sale.
(f) If the tract or item of real property subject to a payment
arrangement 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 the
arrangement. 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 also
preceding version of this section, effective until 7-1-2011.
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 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 appears was certified under
section 1 of this chapter; and
(2) penalties due on the delinquency, interest, and costs directly
attributable to the tax sale;
have been paid in full.
(b) A county treasurer may accept partial payments of delinquent
property taxes, assessments, penalties, interest, or costs under
subsection (a) after the list of real property is certified under section
1 of this chapter. However a partial payment does not remove a tract
or an item from the list certified under section 1 of this chapter
unless the taxpayer complies with subsection (a) or (c) before the
date of the tax sale.
(c) The county auditor in a county having a population of more
than four hundred thousand (400,000) but less than seven hundred
thousand (700,000) may remove a tract or an item of real property
from the list certified under section 1 of this chapter before the tax
sale if the county treasurer and the taxpayer agree to a mutually
satisfactory arrangement for the payment of the delinquent taxes.
(d) The county treasurer may remove the tract or item from the list
certified under section 1 of this chapter if the arrangement described
in subsection (c):
(1) is in writing;
(2) is signed by the taxpayer; and
(3) requires the taxpayer to pay the delinquent taxes in full
within one (1) year of the date the agreement is signed.
(e) If the taxpayer fails to make a payment under the arrangement
described in subsection (c), the county auditor shall immediately
place the tract or item of real property on the list of real property
eligible for sale at a tax sale.
(f) If the tract or item of real property subject to a payment
arrangement 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 the
arrangement.
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, "county
executive" means the following:
(1) In a county not containing a consolidated city, the county
executive or the county executive's designee.
(2) In a county containing a consolidated city, the executive of
the consolidated city.
(b) The county executive may designate the real property on the
list prepared under section 4.5(b) of this chapter that is eligible for
listing on the list prepared under subsection (c).
(c) The county executive shall prepare a list of properties
designated under subsection (b) and certify the list to the county
auditor no later than sixty-one (61) days prior to the earliest date on
which application for judgment and order for sale may be made.
(d) Upon receiving the list described in subsection (c), the county
auditor shall:
(1) prepare a list of the properties certified by the commission;
and
(2) delete any property described in that list from the delinquent
tax 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, "substantial
property interest of public record" means title to or interest in a tract
possessed by a person and recorded in the office of a county recorder
or available for public inspection in the office of a circuit court clerk
no later than the hour and date the sale is scheduled to commence
under this chapter. The term does not include a lien held by the state
or 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 recovery
of unpaid costs; combined sale or redemption
Sec. 2. (a) In addition to the delinquency list required under
section 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 this
chapter.
(2) A statement that the tracts or real property included in the
list will be sold at public auction to the highest bidder, subject
to the right of redemption.
(3) A statement that the tracts or real property will not be sold
for an amount which is less than the sum of:
(A) the delinquent taxes and special assessments on each
tract or item of real property;
(B) the taxes and special assessments on each tract or item
of real property that are due and payable in the year of the
sale, whether or not they are delinquent;
(C) all penalties due on the delinquencies;
(D) an amount prescribed by the county auditor that equals
the sum of:
(i) the greater of twenty-five dollars ($25) or postage and
publication costs; and
(ii) any other actual costs incurred by the county that are
directly attributable to the tax sale; and
(E) any unpaid costs due under subsection (b) from a prior
tax sale.
(4) A statement that a person redeeming each tract or item of
real property after the sale must pay:
(A) one hundred ten percent (110%) of the amount of the
minimum bid for which the tract or item of real property was
offered at the time of sale if the tract or item of real property
is redeemed not more than six (6) months after the date of
sale;
(B) one hundred fifteen percent (115%) of the amount of the
minimum bid for which the tract or item of real property was
offered at the time of sale if the tract or item of real property
is redeemed more than six (6) months after the date of sale;
(C) the amount by which the purchase price exceeds the
minimum bid on the tract or item of real property plus ten
percent (10%) per annum on the amount by which the
purchase price exceeds the minimum bid; and
(D) all taxes and special assessments on the tract or item of
real property paid by the purchaser after the tax sale plus
interest at the rate of ten percent (10%) per annum on the
amount of taxes and special assessments paid by the
purchaser on the redeemed property.
(5) A statement for informational purposes only, of the location
of each tract or item of real property by key number, if any, and
street address, if any, or a common description of the property
other than a legal description. The township assessor, or the
county assessor if there is no township assessor for the
township, upon written request from the county auditor, shall
provide the information to be in the notice required by this
subsection. A misstatement in the key number or street address
does not invalidate an otherwise valid sale.
(6) A statement that the county does not warrant the accuracy
of 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 real
property with a single owner; or
(B) the name of at least one (1) of the owners of each tract
or item of real property with multiple owners.
(8) A statement of the procedure to be followed for obtaining or
objecting to a judgment and order of sale, that must include the
following:
(A) A statement:
(i) that the county auditor and county treasurer will apply
on or after a date designated in the notice for a court
judgment against the tracts or real property for an amount
that is not less than the amount set under subdivision (3),
and for an order to sell the tracts or real property at public
auction to the highest bidder, subject to the right of
redemption; and
(ii) indicating the date when the period of redemption
specified in IC 6-1.1-25-4 will expire.
(B) A statement that any defense to the application for
judgment 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 the
application for judgment may be filed.
(C) A statement that the county auditor and the county
treasurer are entitled to receive all pleadings, motions,
petitions, and other filings related to the defense to the
application for judgment.
(D) A statement that the court will set a date for a hearing at
least seven (7) days before the advertised date and that the
court will determine any defenses to the application for
judgment at the hearing.
(9) A statement that the sale will be conducted at a place
designated in the notice and that the sale will continue until all
tracts and real property have been offered for sale.
(10) A statement that the sale will take place at the times and
dates designated in the notice. Whenever the public auction is
to be conducted as an electronic sale, the notice must include a
statement indicating that the public auction will be conducted
as an electronic sale and a description of the procedures that
must be followed to participate in the electronic sale.
(11) A statement that a person redeeming each tract or item
after 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 into
an agreement under IC 6-1.1-25-4.7, a statement that the county
auditor will perform the duties of the notification and title
search under IC 6-1.1-25-4.5 and the notification and petition
to 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 sold
for an amount more than the minimum bid and the property is
not redeemed, the owner of record of the tract or item of real
property who is divested of ownership at the time the tax deed
is issued may have a right to the tax sale surplus.
(14) If a determination has been made under subsection (d), a
statement that tracts or items will be sold together.
(b) If within sixty (60) days before the date of the tax sale the
county incurs costs set under subsection (a)(3)(D) and those costs are
not paid, the county auditor shall enter the amount of costs that
remain unpaid upon the tax duplicate of the property for which the
costs were set. The county treasurer shall mail notice of unpaid costs
entered upon a tax duplicate under this subsection to the owner of the
property identified in the tax duplicate.
(c) The amount of unpaid costs entered upon a tax duplicate under
subsection (b) must be paid no later than the date upon which the
next installment of real estate taxes for the property is due. Unpaid
costs entered upon a tax duplicate under subsection (b) are a lien
against the property described in the tax duplicate, and amounts
remaining unpaid on the date the next installment of real estate taxes
is due may be collected in the same manner that delinquent property
taxes are collected.
(d) The county auditor and county treasurer may establish the
condition that a tract or item will be sold and may be redeemed under
this chapter only if the tract or item is sold or redeemed together with
one (1) or more other tracts or items. Property may be sold together
only 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 this
chapter includes real property on the list prepared under section
1(a)(2) or 1.5(d) of this chapter, the notice must also contain a
statement that:
(1) the property is on the alternate list prepared under section
1(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 shall
execute and deliver a deed for the property to the purchaser or
purchaser'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 the
property 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 this
chapter, the county auditor shall post a copy of the notice required by
sections 2 and 2.2 of this chapter at a public place of posting in the
county courthouse or in another public county building at least
twenty-one (21) days before the earliest date of application for
judgment. In addition, the county auditor shall, in accordance with
IC 5-3-1-4, publish the notice required in sections 2 and 2.2 of this
chapter once each week for three (3) consecutive weeks before the
earliest date on which the application for judgment may be made.
The expenses of this publication shall be paid out of the county
general fund without prior appropriation.
(b) At least twenty-one (21) days before the application for
judgment is made, the county auditor shall mail a copy of the notice
required by sections 2 and 2.2 of this chapter by certified mail, return
receipt requested, to any mortgagee who annually requests, by
certified mail, a copy of the notice. However, the failure of the
county auditor to mail this notice or its nondelivery does not affect
the validity of the judgment and order.
(c) The notices mailed under this section and the advertisement
published under section 4(b) of this chapter are considered sufficient
notice of the intended application for judgment and of the sale of real
property 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 tax
sale record
Sec. 4. (a) Not less than twenty-one (21) days before the earliest
date on which the application for judgment and order for sale of real
property eligible for sale may be made, the county auditor shall send
a 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 is
certified. In addition, the county auditor shall mail a duplicate notice
to the owner of record, as described in subdivisions (1) and (2), by
first class mail to the owners from whom the certified mail return
receipt was not signed and returned. Additionally, the county auditor
may determine that mailing a first class notice to or serving a notice
on the property is a reasonable step to notify the owner, if the address
of the owner is not the same address as the physical location of the
property. If both notices are returned due to incorrect or insufficient
addresses, the county auditor shall research the county auditor
records to determine a more complete or accurate address. If a more
complete or accurate address is found, the county auditor shall
resend the notices to the address that is found in accordance with this
section. Failure to obtain a more complete or accurate address does
not invalidate an otherwise valid sale. The county auditor shall
prepare the notice in the form prescribed by the state board of
accounts. The notice must set forth the key number, if any, of the real
property and a street address, if any, or other common description of
the property other than a legal description. The notice must include
the statement set forth in section 2(a)(4) of this chapter. The county
auditor must present proof of this mailing to the court along with the
application for judgment and order for sale. Failure by an owner to
receive or accept the notice required by this section does not affect
the validity of the judgment and order. The owner of real property
shall notify the county auditor of the owner's correct address. The
notice required under this section is considered sufficient if the
notice is mailed to the address or addresses required by this section.
(b) In addition to the notice required under subsection (a) for real
property on the list prepared under section 1(a)(2) or 1.5(d) of this
chapter, the county auditor shall prepare and mail the notice required
under section 2.2 of this chapter no later than forty-five (45) days
after the county auditor receives the certified list from the county
treasurer under section 1(a) of this chapter.
(c) On or before the day of sale, the county auditor shall list, on
the tax sale record required by IC 6-1.1-25-8, all properties that will
be 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 delinquent
taxes
Sec. 4.5. (a) The county auditor shall also provide those agencies
under IC 36-7-17, in that county, with a list of tracts or items of real
property on which one (1) or more installments of taxes is delinquent
by 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 real
properties for which at least one (1) installment of taxes is delinquent
at least ten (10) months. The auditor shall submit a copy of this list
to the metropolitan development commission no later than one
hundred six (106) days prior to the date on which application for
judgment 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; application
for judgment and application for sale as cause of action; defenses
Sec. 4.6. (a) On the day on which the application for judgment
and order for sale is made, the county treasurer shall report to the
county auditor all of the tracts and real property listed in the notice
required by section 2 of this chapter upon which all delinquent taxes
and special assessments, all penalties due on the delinquencies, any
unpaid costs due from a prior tax sale, and the amount due under
section 2(a)(3)(D) of this chapter have been paid up to that time. The
county auditor, assisted by the county treasurer, shall compare and
correct the list, removing tracts and real property for which all
delinquencies have been paid, and shall make and subscribe an
affidavit in substantially the following form:
State of Indiana )
) ss
County of ____________ )
I, ______________, treasurer of the county of __________, and
I, _______________, auditor of the county of ___________, do
solemnly affirm that the foregoing is a true and correct list of the real
property within the county of ___________ upon which have
remained delinquent uncollected taxes, special assessments, penalties
and costs, as required by law for the time periods set forth, to the best
of my knowledge and belief.
______________________
County Treasurer
______________________
County Auditor
Dated ____________
I, _____________, auditor of the county of ____________, do
solemnly affirm that notice of the application for judgment and order
for 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 as
one (1) cause of action to any court of competent jurisdiction jointly
by the county treasurer and county auditor. The application shall
include the names of at least one (1) of the owners of each tract or
item of real property, the dates of mailing of the notice required by
sections 2 and 2.2 of this chapter, the dates of publication required
by section 3 of this chapter, and the affidavit and corrected list as
provided in subsection (a).
(c) Any defense to the application for judgment and order of sale
shall be filed with the court on or before the earliest date on which
the application may be made as set forth in the notice required under
section 2 of this chapter. The county auditor and the county treasurer
for the county where the real property is located are entitled to
receive all pleadings, motions, petitions, and other filings related to
a 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 advertised
date of the tax sale, the court shall examine the list of tracts and real
property as provided under section 4.6 of this chapter. No later than
three (3) days before the advertised date of the tax sale, the court
shall enter judgment for those taxes, special assessments, penalties,
and costs that appear to be due. This judgment is considered as a
judgment against each tract or item of real property for each kind of
tax, special assessment, penalty, or cost included in it. The affidavit
provided under section 4.6 of this chapter is prima facie evidence of
delinquency for purposes of proceedings under this section. The
court shall also direct the clerk to prepare and enter an order for the
sale of those tracts and real property against which judgment is
entered.
(b) Not later than seven (7) days before the advertised date of the
tax sale, the court shall conduct a hearing. At the hearing, the court
shall hear any defense offered by any person interested in any of the
tracts or items of real property to the entry of judgment against them,
hear and determine the matter in a summary manner, without
pleadings, and enter its judgment. The court shall enter a judgment
under this subsection not later than three (3) days before the
advertised date of the tax sale. The objection must be in writing, and
no person may offer any defense unless the writing specifying the
objection is accompanied by an original or a duplicate tax receipt or
other supporting documentation. At least seven (7) days before the
date 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 defense
to the application for judgment and order of sale.
(c) If judgment is entered in favor of the respondent under these
proceedings or if judgment is not entered for any particular tract, part
of a tract, or items of real property because of an unresolved
objection made under subsection (b), the court shall remove those
tracts, parts of tracts, or items of real property from the list of tracts
and real property provided under section 4.6 of this chapter.
(d) A judgment and order for sale shall contain the final listing of
affected properties and the name of at least one (1) of the owners of
each tract or item of real property, and shall substantially follow this
form:
"Whereas, notice has been given of the intended application for
a judgment against these tracts and real property, and no
sufficient defense has been made or cause has been shown why
judgment should not be entered against these tracts for taxes,
and real property special assessments, penalties, and costs due
and unpaid on them, therefore it is considered by the court that
judgment is hereby entered against the below listed tracts and
real property in favor of the state of Indiana for the amount of
taxes, special assessments, penalties, and costs due severally on
them; and it is ordered by the court that the several tracts or
items of real property be sold as the law directs. Payments for
taxes, special assessments, penalties, and costs made after this
judgment but before the sale shall reduce the judgment
accordingly.".
(e) The order of the court constitutes the list of tracts and real
property that shall be offered for sale under section 5 of this chapter.
(f) The court that enters judgment under this section shall retain
exclusive continuing supervisory jurisdiction over all matters and
claims relating to the tax sale.
(g) No error or informality in the proceedings of any of the
officers connected with the assessment, levying, or collection of the
taxes that does not affect the substantial justice of the tax itself shall
invalidate 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 the
taxes may be, in the discretion of the court, corrected, supplied, and
made to conform to law by the court, or by the officer (in the
presence 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; sale
of vacant or abandoned property; sale by electronic means
Sec. 5. (a) When a tract or an item of real property is subject to
sale under this chapter, it must be sold in compliance with this
section.
(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 after
the list containing the tract or item of real property is certified
to the county auditor.
(c) A tract or an item of real property may not be sold under this
chapter to collect:
(1) delinquent personal property taxes; or
(2) taxes or special assessments which are chargeable to other
real property.
(d) A tract or an item of real property may not be sold under this
chapter if all the delinquent taxes, penalties, and special assessments
on the tract or an item of real property and the amount prescribed by
section 2(a)(3)(D) of this chapter, reflecting the costs incurred by the
county 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 public
auction. However, a tract or an item of real property may not be sold
for an amount which is less than the sum of:
(1) the delinquent taxes and special assessments on each tract
or item of real property;
(2) the taxes and special assessments on each tract or item of
real property that are due and payable in the year of the sale,
regardless of whether the taxes and special assessments are
delinquent;
(3) all penalties which are due on the delinquencies;
(4) the amount prescribed by section 2(a)(3)(D) of this chapter
reflecting the costs incurred by the county due to the sale;
(5) any unpaid costs which are due under section 2(b) of this
chapter from a prior tax sale; and
(6) other reasonable expenses of collection, including title
search expenses, uniform commercial code expenses, and
reasonable attorney's fees incurred by the date of the sale.
(f) For purposes of the sale, it is not necessary for the county
treasurer to first attempt to collect the real property taxes or special
assessments out of the personal property of the owner of the tract or
real property.
(g) The county auditor shall serve as the clerk of the sale.
(h) Real property certified to the county auditor under section
1(a)(2) of this chapter must be offered for sale in a different phase of
the tax sale or on a different day of the tax sale than the phase or day
during which other real property is offered for sale.
(i) The public auction required under subsection (e) may be
conducted by electronic means, at the option of the county treasurer.
The electronic sale must comply with the other statutory
requirements of this section. If an electronic sale is conducted under
this subsection, the county treasurer shall provide access to the
electronic sale by providing computer terminals open to the public at
a designated location. A county treasurer who elects to conduct an
electronic sale may receive electronic payments and establish rules
necessary to secure the payments in a timely fashion. The county
treasurer may not add an additional cost of sale charge to a parcel for
the 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; signed
statement 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 equitable
interest of a contract purchaser in an unsafe building or
unsafe premises in the county in which a sale is held under
this 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 in
IC 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 equitable
interest of a contract purchaser in an unsafe building or
unsafe premises in the county in which a sale is held under
this chapter; and
(B) is subject to an order issued under IC 36-7-9-5(a), other
than 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 in
IC 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 brought
under 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 this
chapter that has resulted in a judgment in favor of the plaintiff
and the unsafe condition that caused the action to be brought
has not been corrected.
(4) A person who has any of the following relationships to a
person, partnership, corporation, or legal entity described in
subdivisions (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 majority
ownership in a legal entity other than a partnership or
corporation.
(5) A person who, in the county in which a sale is held under
this 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 of
this chapter.
(6) A person who owns a fee interest, a life estate interest, or
the equitable interest of a contract purchaser in a vacant or
abandoned structure subject to an enforcement order under
IC 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 this
subsection.
(b) A person subject to this section may not purchase a tract
offered for sale under section 5 or 6.1 of this chapter. However, this
section does not prohibit a person from bidding on a tract that is
owned by the person and offered for sale under section 5 of this
chapter.
(c) The county treasurer shall require each person who will be
bidding at the tax sale to sign a statement in a form substantially
similar to the following:
"Indiana law prohibits a person who owes delinquent taxes,
special assessments, penalties, interest, or costs directly
attributable to a prior tax sale, from purchasing tracts or items
of real property at a tax sale. I hereby affirm under the penalties
for perjury that I do not owe delinquent taxes, special
assessments, penalties, interest, costs directly attributable to a
prior tax sale, amounts from a final adjudication in favor of a
political subdivision in this county, any civil penalties imposed
for the violation of a building code or ordinance of this county,
or any civil penalties imposed by a health department in this
county. Further, I hereby acknowledge that any successful bid
I make in violation of this statement is subject to forfeiture. In
the event of forfeiture, the amount of my bid shall be applied to
the delinquent taxes, special assessments, penalties, interest,
costs, judgments, or civil penalties I owe, and a certificate will
be issued to the county executive.".
(d) If a person purchases a tract that the person was not eligible to
purchase under this section, the sale of the property is subject to
forfeiture. If the county treasurer determines or is notified not more
than six (6) months after the date of the sale that the sale of the
property should be forfeited, the county treasurer shall:
(1) notify the person in writing that the sale is subject to
forfeiture if the person does not pay the amounts that the person
owes within thirty (30) days of the notice;
(2) if the person does not pay the amounts that the person owes
within 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 civil
penalties in favor of a political subdivision to the appropriate
political subdivision; and
(4) notify the county auditor that the sale has been forfeited.
Upon being notified that a sale has been forfeited, the county auditor
shall issue a certificate to the county executive under section 6 of this
chapter.
(e) A county treasurer may decline to forfeit a sale under this
section because of inadvertence or mistake, lack of actual knowledge
by the bidder, substantial harm to other parties with interests in the
tract or item of real property, or other substantial reasons. If the
treasurer declines to forfeit a sale, the treasurer shall:
(1) prepare a written statement explaining the reasons for
declining 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 of
real property is redeemed from the sale, the county auditor shall
deposit the amount of the redemption into the county general fund
and notify the county executive of the redemption. Upon being
notified of the redemption, the county executive shall surrender the
certificate 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 for
sale under this chapter and an amount is not received equal to or in
excess of the minimum sale price prescribed in section 5(e) of this
chapter, the county executive acquires a lien in the amount of the
minimum sale price. This lien attaches on the day after the last date
on which the tract or item was offered for sale.
(b) When a county executive acquires a lien under this section, the
county auditor shall issue a tax sale certificate to the county
executive in the manner provided in section 9 of this chapter. The
county auditor shall date the certificate the day that the county
executive acquires the lien. When a county executive acquires a
certificate under this section, the county executive has the same
rights 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 tract
shall be charged with the full amount of all delinquent taxes due
them.
(d) This section shall apply to any tract or an item of real property
offered for sale under this chapter in 2006, and an amount was not
received equal to or in excess of the minimum sale price prescribed
in section 5(e) of this chapter, if the county executive finds that the
tract or item of real property meets the definition of a brownfield as
set 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 offer
to the public the certificates of sale acquired by the county
executive 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 offered
by parcel number and minimum bid amount;
once each week for three (3) consecutive weeks, with the final
advertisement being not less than thirty (30) days before the
sale date. The expenses of the publication shall be paid out of
the county general fund.
(3) Sell each certificate of sale covered by the resolution for a
price that:
(A) is less than the minimum sale price prescribed by section
5(e) of this chapter; and
(B) includes any costs to the county executive directly
attributable 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 of
sale shall be published in accordance with IC 5-3-1. The notice must:
(1) include a description of the property by parcel number and
common address;
(2) specify that the county executive will accept bids for the
certificates 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 or
item of real property after the sale of the certificate must pay:
(A) the amount of the minimum bid under section 5(e) of
this chapter for which the tract or item of real property was
last 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 under
IC 6-1.1-25-4.5;
(D) the costs of a title search or of examining and updating
the abstract of title for the tract or item of real property;
(E) all taxes and special assessments on the tract or item of
real property paid by the purchaser after the sale of the
certificate plus interest at the rate of ten percent (10%) per
annum on the amount of taxes and special assessments paid
by the purchaser on the redeemed property; and
(F) all costs of sale, advertising costs, and other expenses of
the county directly attributable to the sale of certificates of
sale; and
(5) include a statement that, if the certificate is sold for an
amount more than the minimum bid under section 5(e) of this
chapter for which the tract or item of real property was last
offered for sale and the property is not redeemed, the owner of
record of the tract or item of real property who is divested of
ownership at the time the tax deed is issued may have a right to
the 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 chapter
must 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 the
following are paid before the time of sale:
(1) All the delinquent taxes, penalties, and special assessments
on 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, subject
to the right of redemption, to the highest bidder at public auction.
The public auction may be conducted as an electronic sale in
conformity 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 sale
surplus 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 bid
to the county treasurer. The county treasurer shall apply the payment
in the following manner:
(1) First, to the taxes, special assessments, penalties, and costs
described in section 5(e) of this chapter.
(2) Second, to other delinquent property taxes in the manner
provided 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 deed
is issued who is divested of ownership by the issuance of a tax
deed; or
(2) purchaser of the certificate or the purchaser's assignee, upon
redemption of the tract or item of real property;
may file a verified claim for money that is deposited in the tax sale
surplus fund. If the claim is approved by the county auditor and the
county treasurer, the county auditor shall issue a warrant to the
claimant for the amount due.
(c) An amount deposited in the tax sale surplus fund shall be
transferred by the county auditor to the county general fund and may
not 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 for
which 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 by
nonprofit corporation; deeds
Sec. 6.7. (a) The county executive may:
(1) by resolution, identify the property described under section
6 of this chapter that the county executive desires to transfer
IC 6-1.1-24
Chapter 24. Sale of Real Property When Taxes or Special
Assessments Become Delinquent
IC 6-1.1-24-1 Version a Delinquent list; eligibility of property for tax sale; notice to
mortgagees
Note: This version of section effective until 7-1-2011. See also
following version of this section, effective 7-1-2011.
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 (or county executive, in the case of property described in
subdivision (2)) shall certify to the county auditor a list of real
property on which any of the following exist:
(1) In the case of real property other than real property
described in subdivision (2), any property taxes or special
assessments certified to the county auditor for collection by the
county treasurer from the prior year's spring installment or
before are delinquent as determined under IC 6-1.1-37-10.
(2) In the case of real property for which a county executive has
certified to the county auditor that the real property is:
(A) vacant; or
(B) abandoned;
any property taxes or special assessments from the prior year's
fall installment or before that are delinquent as determined
under IC 6-1.1-37-10. The county executive must make a
certification under this subdivision not later than sixty-one (61)
days before the earliest date on which application for judgment
and order for sale may be made.
(3) Any unpaid costs are due under section 2(b) of this chapter
from a prior tax sale.
(b) The county auditor shall maintain a list of all real property
eligible for sale. Unless the taxpayer pays to the county treasurer the
amounts in subsection (a), the taxpayer's property shall remain on the
list. The list must:
(1) describe the real property by parcel number and common
address, 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 name
of at least one (1) of the owners.
(c) Except as otherwise provided in this chapter, the real property
so listed is eligible for sale in the manner prescribed in this chapter.
(d) Not later than fifteen (15) days after the date of the county
treasurer's certification under subsection (a), the county auditor shall
mail by certified mail a copy of the list described in subsection (b) to
each mortgagee who requests from the county auditor by certified
mail a copy of the list. Failure of the county auditor to mail the list
under 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 also
preceding version of this section, effective until 7-1-2011.
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 (or county executive, in the case of property described in
subdivision (2)) shall certify to the county auditor a list of real
property on which any of the following exist:
(1) In the case of real property other than real property
described in subdivision (2), any property taxes or special
assessments certified to the county auditor for collection by the
county treasurer from the prior year's spring installment or
before are delinquent as determined under IC 6-1.1-37-10.
(2) In the case of real property for which a county executive has
certified to the county auditor that the real property is:
(A) vacant; or
(B) abandoned;
any property taxes or special assessments from the prior year's
fall installment or before that are delinquent as determined
under IC 6-1.1-37-10. The county executive must make a
certification under this subdivision not later than sixty-one (61)
days before the earliest date on which application for judgment
and order for sale may be made.
(3) Any unpaid costs are due under section 2(b) of this chapter
from a prior tax sale.
(b) The county auditor shall maintain a list of all real property
eligible for sale. Except as provided in section 1.2 or another
provision of this chapter, the taxpayer's property shall remain on the
list. The list must:
(1) describe the real property by parcel number and common
address, 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 name
of at least one (1) of the owners.
(c) Except as otherwise provided in this chapter, the real property
so listed is eligible for sale in the manner prescribed in this chapter.
(d) Not later than fifteen (15) days after the date of the county
treasurer's certification under subsection (a), the county auditor shall
mail by certified mail a copy of the list described in subsection (b) to
each mortgagee who requests from the county auditor by certified
mail a copy of the list. Failure of the county auditor to mail the list
under 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 also
following version of this section, effective 7-1-2011.
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 of this chapter before the tax sale unless all
delinquent taxes, special assessments, penalties due on the
delinquency, interest, and costs directly attributable to the tax sale
have been paid in full.
(b) A county treasurer may accept partial payments of delinquent
property taxes, assessments, penalties, interest, or costs under
subsection (a) after the list of real property is certified under section
1 of this chapter.
(c) The county auditor in a county having a population of more
than four hundred thousand (400,000) but less than seven hundred
thousand (700,000) may remove a tract or an item of real property
from the list certified under section 1 of this chapter before the tax
sale if the county treasurer and the taxpayer agree to a mutually
satisfactory arrangement for the payment of the delinquent taxes.
(d) The county treasurer may remove the tract or item from the list
certified under section 1 of this chapter if the arrangement described
in subsection (c):
(1) is in writing;
(2) is signed by the taxpayer; and
(3) requires the taxpayer to pay the delinquent taxes in full
within one (1) year of the date the agreement is signed.
(e) If the taxpayer fails to make a payment under the arrangement
described in subsection (c), the county auditor shall immediately
place the tract or item of real property on the list of real property
eligible for sale at a tax sale.
(f) If the tract or item of real property subject to a payment
arrangement 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 the
arrangement. 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 also
preceding version of this section, effective until 7-1-2011.
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 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 appears was certified under
section 1 of this chapter; and
(2) penalties due on the delinquency, interest, and costs directly
attributable to the tax sale;
have been paid in full.
(b) A county treasurer may accept partial payments of delinquent
property taxes, assessments, penalties, interest, or costs under
subsection (a) after the list of real property is certified under section
1 of this chapter. However a partial payment does not remove a tract
or an item from the list certified under section 1 of this chapter
unless the taxpayer complies with subsection (a) or (c) before the
date of the tax sale.
(c) The county auditor in a county having a population of more
than four hundred thousand (400,000) but less than seven hundred
thousand (700,000) may remove a tract or an item of real property
from the list certified under section 1 of this chapter before the tax
sale if the county treasurer and the taxpayer agree to a mutually
satisfactory arrangement for the payment of the delinquent taxes.
(d) The county treasurer may remove the tract or item from the list
certified under section 1 of this chapter if the arrangement described
in subsection (c):
(1) is in writing;
(2) is signed by the taxpayer; and
(3) requires the taxpayer to pay the delinquent taxes in full
within one (1) year of the date the agreement is signed.
(e) If the taxpayer fails to make a payment under the arrangement
described in subsection (c), the county auditor shall immediately
place the tract or item of real property on the list of real property
eligible for sale at a tax sale.
(f) If the tract or item of real property subject to a payment
arrangement 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 the
arrangement.
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, "county
executive" means the following:
(1) In a county not containing a consolidated city, the county
executive or the county executive's designee.
(2) In a county containing a consolidated city, the executive of
the consolidated city.
(b) The county executive may designate the real property on the
list prepared under section 4.5(b) of this chapter that is eligible for
listing on the list prepared under subsection (c).
(c) The county executive shall prepare a list of properties
designated under subsection (b) and certify the list to the county
auditor no later than sixty-one (61) days prior to the earliest date on
which application for judgment and order for sale may be made.
(d) Upon receiving the list described in subsection (c), the county
auditor shall:
(1) prepare a list of the properties certified by the commission;
and
(2) delete any property described in that list from the delinquent
tax 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, "substantial
property interest of public record" means title to or interest in a tract
possessed by a person and recorded in the office of a county recorder
or available for public inspection in the office of a circuit court clerk
no later than the hour and date the sale is scheduled to commence
under this chapter. The term does not include a lien held by the state
or 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 recovery
of unpaid costs; combined sale or redemption
Sec. 2. (a) In addition to the delinquency list required under
section 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 this
chapter.
(2) A statement that the tracts or real property included in the
list will be sold at public auction to the highest bidder, subject
to the right of redemption.
(3) A statement that the tracts or real property will not be sold
for an amount which is less than the sum of:
(A) the delinquent taxes and special assessments on each
tract or item of real property;
(B) the taxes and special assessments on each tract or item
of real property that are due and payable in the year of the
sale, whether or not they are delinquent;
(C) all penalties due on the delinquencies;
(D) an amount prescribed by the county auditor that equals
the sum of:
(i) the greater of twenty-five dollars ($25) or postage and
publication costs; and
(ii) any other actual costs incurred by the county that are
directly attributable to the tax sale; and
(E) any unpaid costs due under subsection (b) from a prior
tax sale.
(4) A statement that a person redeeming each tract or item of
real property after the sale must pay:
(A) one hundred ten percent (110%) of the amount of the
minimum bid for which the tract or item of real property was
offered at the time of sale if the tract or item of real property
is redeemed not more than six (6) months after the date of
sale;
(B) one hundred fifteen percent (115%) of the amount of the
minimum bid for which the tract or item of real property was
offered at the time of sale if the tract or item of real property
is redeemed more than six (6) months after the date of sale;
(C) the amount by which the purchase price exceeds the
minimum bid on the tract or item of real property plus ten
percent (10%) per annum on the amount by which the
purchase price exceeds the minimum bid; and
(D) all taxes and special assessments on the tract or item of
real property paid by the purchaser after the tax sale plus
interest at the rate of ten percent (10%) per annum on the
amount of taxes and special assessments paid by the
purchaser on the redeemed property.
(5) A statement for informational purposes only, of the location
of each tract or item of real property by key number, if any, and
street address, if any, or a common description of the property
other than a legal description. The township assessor, or the
county assessor if there is no township assessor for the
township, upon written request from the county auditor, shall
provide the information to be in the notice required by this
subsection. A misstatement in the key number or street address
does not invalidate an otherwise valid sale.
(6) A statement that the county does not warrant the accuracy
of 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 real
property with a single owner; or
(B) the name of at least one (1) of the owners of each tract
or item of real property with multiple owners.
(8) A statement of the procedure to be followed for obtaining or
objecting to a judgment and order of sale, that must include the
following:
(A) A statement:
(i) that the county auditor and county treasurer will apply
on or after a date designated in the notice for a court
judgment against the tracts or real property for an amount
that is not less than the amount set under subdivision (3),
and for an order to sell the tracts or real property at public
auction to the highest bidder, subject to the right of
redemption; and
(ii) indicating the date when the period of redemption
specified in IC 6-1.1-25-4 will expire.
(B) A statement that any defense to the application for
judgment 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 the
application for judgment may be filed.
(C) A statement that the county auditor and the county
treasurer are entitled to receive all pleadings, motions,
petitions, and other filings related to the defense to the
application for judgment.
(D) A statement that the court will set a date for a hearing at
least seven (7) days before the advertised date and that the
court will determine any defenses to the application for
judgment at the hearing.
(9) A statement that the sale will be conducted at a place
designated in the notice and that the sale will continue until all
tracts and real property have been offered for sale.
(10) A statement that the sale will take place at the times and
dates designated in the notice. Whenever the public auction is
to be conducted as an electronic sale, the notice must include a
statement indicating that the public auction will be conducted
as an electronic sale and a description of the procedures that
must be followed to participate in the electronic sale.
(11) A statement that a person redeeming each tract or item
after 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 into
an agreement under IC 6-1.1-25-4.7, a statement that the county
auditor will perform the duties of the notification and title
search under IC 6-1.1-25-4.5 and the notification and petition
to 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 sold
for an amount more than the minimum bid and the property is
not redeemed, the owner of record of the tract or item of real
property who is divested of ownership at the time the tax deed
is issued may have a right to the tax sale surplus.
(14) If a determination has been made under subsection (d), a
statement that tracts or items will be sold together.
(b) If within sixty (60) days before the date of the tax sale the
county incurs costs set under subsection (a)(3)(D) and those costs are
not paid, the county auditor shall enter the amount of costs that
remain unpaid upon the tax duplicate of the property for which the
costs were set. The county treasurer shall mail notice of unpaid costs
entered upon a tax duplicate under this subsection to the owner of the
property identified in the tax duplicate.
(c) The amount of unpaid costs entered upon a tax duplicate under
subsection (b) must be paid no later than the date upon which the
next installment of real estate taxes for the property is due. Unpaid
costs entered upon a tax duplicate under subsection (b) are a lien
against the property described in the tax duplicate, and amounts
remaining unpaid on the date the next installment of real estate taxes
is due may be collected in the same manner that delinquent property
taxes are collected.
(d) The county auditor and county treasurer may establish the
condition that a tract or item will be sold and may be redeemed under
this chapter only if the tract or item is sold or redeemed together with
one (1) or more other tracts or items. Property may be sold together
only 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 this
chapter includes real property on the list prepared under section
1(a)(2) or 1.5(d) of this chapter, the notice must also contain a
statement that:
(1) the property is on the alternate list prepared under section
1(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 shall
execute and deliver a deed for the property to the purchaser or
purchaser'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 the
property 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 this
chapter, the county auditor shall post a copy of the notice required by
sections 2 and 2.2 of this chapter at a public place of posting in the
county courthouse or in another public county building at least
twenty-one (21) days before the earliest date of application for
judgment. In addition, the county auditor shall, in accordance with
IC 5-3-1-4, publish the notice required in sections 2 and 2.2 of this
chapter once each week for three (3) consecutive weeks before the
earliest date on which the application for judgment may be made.
The expenses of this publication shall be paid out of the county
general fund without prior appropriation.
(b) At least twenty-one (21) days before the application for
judgment is made, the county auditor shall mail a copy of the notice
required by sections 2 and 2.2 of this chapter by certified mail, return
receipt requested, to any mortgagee who annually requests, by
certified mail, a copy of the notice. However, the failure of the
county auditor to mail this notice or its nondelivery does not affect
the validity of the judgment and order.
(c) The notices mailed under this section and the advertisement
published under section 4(b) of this chapter are considered sufficient
notice of the intended application for judgment and of the sale of real
property 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 tax
sale record
Sec. 4. (a) Not less than twenty-one (21) days before the earliest
date on which the application for judgment and order for sale of real
property eligible for sale may be made, the county auditor shall send
a 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 is
certified. In addition, the county auditor shall mail a duplicate notice
to the owner of record, as described in subdivisions (1) and (2), by
first class mail to the owners from whom the certified mail return
receipt was not signed and returned. Additionally, the county auditor
may determine that mailing a first class notice to or serving a notice
on the property is a reasonable step to notify the owner, if the address
of the owner is not the same address as the physical location of the
property. If both notices are returned due to incorrect or insufficient
addresses, the county auditor shall research the county auditor
records to determine a more complete or accurate address. If a more
complete or accurate address is found, the county auditor shall
resend the notices to the address that is found in accordance with this
section. Failure to obtain a more complete or accurate address does
not invalidate an otherwise valid sale. The county auditor shall
prepare the notice in the form prescribed by the state board of
accounts. The notice must set forth the key number, if any, of the real
property and a street address, if any, or other common description of
the property other than a legal description. The notice must include
the statement set forth in section 2(a)(4) of this chapter. The county
auditor must present proof of this mailing to the court along with the
application for judgment and order for sale. Failure by an owner to
receive or accept the notice required by this section does not affect
the validity of the judgment and order. The owner of real property
shall notify the county auditor of the owner's correct address. The
notice required under this section is considered sufficient if the
notice is mailed to the address or addresses required by this section.
(b) In addition to the notice required under subsection (a) for real
property on the list prepared under section 1(a)(2) or 1.5(d) of this
chapter, the county auditor shall prepare and mail the notice required
under section 2.2 of this chapter no later than forty-five (45) days
after the county auditor receives the certified list from the county
treasurer under section 1(a) of this chapter.
(c) On or before the day of sale, the county auditor shall list, on
the tax sale record required by IC 6-1.1-25-8, all properties that will
be 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 delinquent
taxes
Sec. 4.5. (a) The county auditor shall also provide those agencies
under IC 36-7-17, in that county, with a list of tracts or items of real
property on which one (1) or more installments of taxes is delinquent
by 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 real
properties for which at least one (1) installment of taxes is delinquent
at least ten (10) months. The auditor shall submit a copy of this list
to the metropolitan development commission no later than one
hundred six (106) days prior to the date on which application for
judgment 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; application
for judgment and application for sale as cause of action; defenses
Sec. 4.6. (a) On the day on which the application for judgment
and order for sale is made, the county treasurer shall report to the
county auditor all of the tracts and real property listed in the notice
required by section 2 of this chapter upon which all delinquent taxes
and special assessments, all penalties due on the delinquencies, any
unpaid costs due from a prior tax sale, and the amount due under
section 2(a)(3)(D) of this chapter have been paid up to that time. The
county auditor, assisted by the county treasurer, shall compare and
correct the list, removing tracts and real property for which all
delinquencies have been paid, and shall make and subscribe an
affidavit in substantially the following form:
State of Indiana )
) ss
County of ____________ )
I, ______________, treasurer of the county of __________, and
I, _______________, auditor of the county of ___________, do
solemnly affirm that the foregoing is a true and correct list of the real
property within the county of ___________ upon which have
remained delinquent uncollected taxes, special assessments, penalties
and costs, as required by law for the time periods set forth, to the best
of my knowledge and belief.
______________________
County Treasurer
______________________
County Auditor
Dated ____________
I, _____________, auditor of the county of ____________, do
solemnly affirm that notice of the application for judgment and order
for 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 as
one (1) cause of action to any court of competent jurisdiction jointly
by the county treasurer and county auditor. The application shall
include the names of at least one (1) of the owners of each tract or
item of real property, the dates of mailing of the notice required by
sections 2 and 2.2 of this chapter, the dates of publication required
by section 3 of this chapter, and the affidavit and corrected list as
provided in subsection (a).
(c) Any defense to the application for judgment and order of sale
shall be filed with the court on or before the earliest date on which
the application may be made as set forth in the notice required under
section 2 of this chapter. The county auditor and the county treasurer
for the county where the real property is located are entitled to
receive all pleadings, motions, petitions, and other filings related to
a 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 advertised
date of the tax sale, the court shall examine the list of tracts and real
property as provided under section 4.6 of this chapter. No later than
three (3) days before the advertised date of the tax sale, the court
shall enter judgment for those taxes, special assessments, penalties,
and costs that appear to be due. This judgment is considered as a
judgment against each tract or item of real property for each kind of
tax, special assessment, penalty, or cost included in it. The affidavit
provided under section 4.6 of this chapter is prima facie evidence of
delinquency for purposes of proceedings under this section. The
court shall also direct the clerk to prepare and enter an order for the
sale of those tracts and real property against which judgment is
entered.
(b) Not later than seven (7) days before the advertised date of the
tax sale, the court shall conduct a hearing. At the hearing, the court
shall hear any defense offered by any person interested in any of the
tracts or items of real property to the entry of judgment against them,
hear and determine the matter in a summary manner, without
pleadings, and enter its judgment. The court shall enter a judgment
under this subsection not later than three (3) days before the
advertised date of the tax sale. The objection must be in writing, and
no person may offer any defense unless the writing specifying the
objection is accompanied by an original or a duplicate tax receipt or
other supporting documentation. At least seven (7) days before the
date 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 defense
to the application for judgment and order of sale.
(c) If judgment is entered in favor of the respondent under these
proceedings or if judgment is not entered for any particular tract, part
of a tract, or items of real property because of an unresolved
objection made under subsection (b), the court shall remove those
tracts, parts of tracts, or items of real property from the list of tracts
and real property provided under section 4.6 of this chapter.
(d) A judgment and order for sale shall contain the final listing of
affected properties and the name of at least one (1) of the owners of
each tract or item of real property, and shall substantially follow this
form:
"Whereas, notice has been given of the intended application for
a judgment against these tracts and real property, and no
sufficient defense has been made or cause has been shown why
judgment should not be entered against these tracts for taxes,
and real property special assessments, penalties, and costs due
and unpaid on them, therefore it is considered by the court that
judgment is hereby entered against the below listed tracts and
real property in favor of the state of Indiana for the amount of
taxes, special assessments, penalties, and costs due severally on
them; and it is ordered by the court that the several tracts or
items of real property be sold as the law directs. Payments for
taxes, special assessments, penalties, and costs made after this
judgment but before the sale shall reduce the judgment
accordingly.".
(e) The order of the court constitutes the list of tracts and real
property that shall be offered for sale under section 5 of this chapter.
(f) The court that enters judgment under this section shall retain
exclusive continuing supervisory jurisdiction over all matters and
claims relating to the tax sale.
(g) No error or informality in the proceedings of any of the
officers connected with the assessment, levying, or collection of the
taxes that does not affect the substantial justice of the tax itself shall
invalidate 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 the
taxes may be, in the discretion of the court, corrected, supplied, and
made to conform to law by the court, or by the officer (in the
presence 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; sale
of vacant or abandoned property; sale by electronic means
Sec. 5. (a) When a tract or an item of real property is subject to
sale under this chapter, it must be sold in compliance with this
section.
(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 after
the list containing the tract or item of real property is certified
to the county auditor.
(c) A tract or an item of real property may not be sold under this
chapter to collect:
(1) delinquent personal property taxes; or
(2) taxes or special assessments which are chargeable to other
real property.
(d) A tract or an item of real property may not be sold under this
chapter if all the delinquent taxes, penalties, and special assessments
on the tract or an item of real property and the amount prescribed by
section 2(a)(3)(D) of this chapter, reflecting the costs incurred by the
county 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 public
auction. However, a tract or an item of real property may not be sold
for an amount which is less than the sum of:
(1) the delinquent taxes and special assessments on each tract
or item of real property;
(2) the taxes and special assessments on each tract or item of
real property that are due and payable in the year of the sale,
regardless of whether the taxes and special assessments are
delinquent;
(3) all penalties which are due on the delinquencies;
(4) the amount prescribed by section 2(a)(3)(D) of this chapter
reflecting the costs incurred by the county due to the sale;
(5) any unpaid costs which are due under section 2(b) of this
chapter from a prior tax sale; and
(6) other reasonable expenses of collection, including title
search expenses, uniform commercial code expenses, and
reasonable attorney's fees incurred by the date of the sale.
(f) For purposes of the sale, it is not necessary for the county
treasurer to first attempt to collect the real property taxes or special
assessments out of the personal property of the owner of the tract or
real property.
(g) The county auditor shall serve as the clerk of the sale.
(h) Real property certified to the county auditor under section
1(a)(2) of this chapter must be offered for sale in a different phase of
the tax sale or on a different day of the tax sale than the phase or day
during which other real property is offered for sale.
(i) The public auction required under subsection (e) may be
conducted by electronic means, at the option of the county treasurer.
The electronic sale must comply with the other statutory
requirements of this section. If an electronic sale is conducted under
this subsection, the county treasurer shall provide access to the
electronic sale by providing computer terminals open to the public at
a designated location. A county treasurer who elects to conduct an
electronic sale may receive electronic payments and establish rules
necessary to secure the payments in a timely fashion. The county
treasurer may not add an additional cost of sale charge to a parcel for
the 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; signed
statement 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 equitable
interest of a contract purchaser in an unsafe building or
unsafe premises in the county in which a sale is held under
this 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 in
IC 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 equitable
interest of a contract purchaser in an unsafe building or
unsafe premises in the county in which a sale is held under
this chapter; and
(B) is subject to an order issued under IC 36-7-9-5(a), other
than 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 in
IC 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 brought
under 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 this
chapter that has resulted in a judgment in favor of the plaintiff
and the unsafe condition that caused the action to be brought
has not been corrected.
(4) A person who has any of the following relationships to a
person, partnership, corporation, or legal entity described in
subdivisions (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 majority
ownership in a legal entity other than a partnership or
corporation.
(5) A person who, in the county in which a sale is held under
this 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 of
this chapter.
(6) A person who owns a fee interest, a life estate interest, or
the equitable interest of a contract purchaser in a vacant or
abandoned structure subject to an enforcement order under
IC 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 this
subsection.
(b) A person subject to this section may not purchase a tract
offered for sale under section 5 or 6.1 of this chapter. However, this
section does not prohibit a person from bidding on a tract that is
owned by the person and offered for sale under section 5 of this
chapter.
(c) The county treasurer shall require each person who will be
bidding at the tax sale to sign a statement in a form substantially
similar to the following:
"Indiana law prohibits a person who owes delinquent taxes,
special assessments, penalties, interest, or costs directly
attributable to a prior tax sale, from purchasing tracts or items
of real property at a tax sale. I hereby affirm under the penalties
for perjury that I do not owe delinquent taxes, special
assessments, penalties, interest, costs directly attributable to a
prior tax sale, amounts from a final adjudication in favor of a
political subdivision in this county, any civil penalties imposed
for the violation of a building code or ordinance of this county,
or any civil penalties imposed by a health department in this
county. Further, I hereby acknowledge that any successful bid
I make in violation of this statement is subject to forfeiture. In
the event of forfeiture, the amount of my bid shall be applied to
the delinquent taxes, special assessments, penalties, interest,
costs, judgments, or civil penalties I owe, and a certificate will
be issued to the county executive.".
(d) If a person purchases a tract that the person was not eligible to
purchase under this section, the sale of the property is subject to
forfeiture. If the county treasurer determines or is notified not more
than six (6) months after the date of the sale that the sale of the
property should be forfeited, the county treasurer shall:
(1) notify the person in writing that the sale is subject to
forfeiture if the person does not pay the amounts that the person
owes within thirty (30) days of the notice;
(2) if the person does not pay the amounts that the person owes
within 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 civil
penalties in favor of a political subdivision to the appropriate
political subdivision; and
(4) notify the county auditor that the sale has been forfeited.
Upon being notified that a sale has been forfeited, the county auditor
shall issue a certificate to the county executive under section 6 of this
chapter.
(e) A county treasurer may decline to forfeit a sale under this
section because of inadvertence or mistake, lack of actual knowledge
by the bidder, substantial harm to other parties with interests in the
tract or item of real property, or other substantial reasons. If the
treasurer declines to forfeit a sale, the treasurer shall:
(1) prepare a written statement explaining the reasons for
declining 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 of
real property is redeemed from the sale, the county auditor shall
deposit the amount of the redemption into the county general fund
and notify the county executive of the redemption. Upon being
notified of the redemption, the county executive shall surrender the
certificate 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 for
sale under this chapter and an amount is not received equal to or in
excess of the minimum sale price prescribed in section 5(e) of this
chapter, the county executive acquires a lien in the amount of the
minimum sale price. This lien attaches on the day after the last date
on which the tract or item was offered for sale.
(b) When a county executive acquires a lien under this section, the
county auditor shall issue a tax sale certificate to the county
executive in the manner provided in section 9 of this chapter. The
county auditor shall date the certificate the day that the county
executive acquires the lien. When a county executive acquires a
certificate under this section, the county executive has the same
rights 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 tract
shall be charged with the full amount of all delinquent taxes due
them.
(d) This section shall apply to any tract or an item of real property
offered for sale under this chapter in 2006, and an amount was not
received equal to or in excess of the minimum sale price prescribed
in section 5(e) of this chapter, if the county executive finds that the
tract or item of real property meets the definition of a brownfield as
set 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 offer
to the public the certificates of sale acquired by the county
executive 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 offered
by parcel number and minimum bid amount;
once each week for three (3) consecutive weeks, with the final
advertisement being not less than thirty (30) days before the
sale date. The expenses of the publication shall be paid out of
the county general fund.
(3) Sell each certificate of sale covered by the resolution for a
price that:
(A) is less than the minimum sale price prescribed by section
5(e) of this chapter; and
(B) includes any costs to the county executive directly
attributable 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 of
sale shall be published in accordance with IC 5-3-1. The notice must:
(1) include a description of the property by parcel number and
common address;
(2) specify that the county executive will accept bids for the
certificates 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 or
item of real property after the sale of the certificate must pay:
(A) the amount of the minimum bid under section 5(e) of
this chapter for which the tract or item of real property was
last 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 under
IC 6-1.1-25-4.5;
(D) the costs of a title search or of examining and updating
the abstract of title for the tract or item of real property;
(E) all taxes and special assessments on the tract or item of
real property paid by the purchaser after the sale of the
certificate plus interest at the rate of ten percent (10%) per
annum on the amount of taxes and special assessments paid
by the purchaser on the redeemed property; and
(F) all costs of sale, advertising costs, and other expenses of
the county directly attributable to the sale of certificates of
sale; and
(5) include a statement that, if the certificate is sold for an
amount more than the minimum bid under section 5(e) of this
chapter for which the tract or item of real property was last
offered for sale and the property is not redeemed, the owner of
record of the tract or item of real property who is divested of
ownership at the time the tax deed is issued may have a right to
the 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 chapter
must 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 the
following are paid before the time of sale:
(1) All the delinquent taxes, penalties, and special assessments
on 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, subject
to the right of redemption, to the highest bidder at public auction.
The public auction may be conducted as an electronic sale in
conformity 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 sale
surplus 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 bid
to the county treasurer. The county treasurer shall apply the payment
in the following manner:
(1) First, to the taxes, special assessments, penalties, and costs
described in section 5(e) of this chapter.
(2) Second, to other delinquent property taxes in the manner
provided 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 deed
is issued who is divested of ownership by the issuance of a tax
deed; or
(2) purchaser of the certificate or the purchaser's assignee, upon
redemption of the tract or item of real property;
may file a verified claim for money that is deposited in the tax sale
surplus fund. If the claim is approved by the county auditor and the
county treasurer, the county auditor shall issue a warrant to the
claimant for the amount due.
(c) An amount deposited in the tax sale surplus fund shall be
transferred by the county auditor to the county general fund and may
not 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 for
which 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 by
nonprofit corporation; deeds
Sec. 6.7. (a) The county executive may:
(1) by resolution, identify the property described under section
6 of this chapter that the county executive desires to transfer
IC 6-1.1-24
Chapter 24. Sale of Real Property When Taxes or Special
Assessments Become Delinquent
IC 6-1.1-24-1 Version a Delinquent list; eligibility of property for tax sale; notice to
mortgagees
Note: This version of section effective until 7-1-2011. See also
following version of this section, effective 7-1-2011.
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 (or county executive, in the case of property described in
subdivision (2)) shall certify to the county auditor a list of real
property on which any of the following exist:
(1) In the case of real property other than real property
described in subdivision (2), any property taxes or special
assessments certified to the county auditor for collection by the
county treasurer from the prior year's spring installment or
before are delinquent as determined under IC 6-1.1-37-10.
(2) In the case of real property for which a county executive has
certified to the county auditor that the real property is:
(A) vacant; or
(B) abandoned;
any property taxes or special assessments from the prior year's
fall installment or before that are delinquent as determined
under IC 6-1.1-37-10. The county executive must make a
certification under this subdivision not later than sixty-one (61)
days before the earliest date on which application for judgment
and order for sale may be made.
(3) Any unpaid costs are due under section 2(b) of this chapter
from a prior tax sale.
(b) The county auditor shall maintain a list of all real property
eligible for sale. Unless the taxpayer pays to the county treasurer the
amounts in subsection (a), the taxpayer's property shall remain on the
list. The list must:
(1) describe the real property by parcel number and common
address, 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 name
of at least one (1) of the owners.
(c) Except as otherwise provided in this chapter, the real property
so listed is eligible for sale in the manner prescribed in this chapter.
(d) Not later than fifteen (15) days after the date of the county
treasurer's certification under subsection (a), the county auditor shall
mail by certified mail a copy of the list described in subsection (b) to
each mortgagee who requests from the county auditor by certified
mail a copy of the list. Failure of the county auditor to mail the list
under 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 also
preceding version of this section, effective until 7-1-2011.
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 (or county executive, in the case of property described in
subdivision (2)) shall certify to the county auditor a list of real
property on which any of the following exist:
(1) In the case of real property other than real property
described in subdivision (2), any property taxes or special
assessments certified to the county auditor for collection by the
county treasurer from the prior year's spring installment or
before are delinquent as determined under IC 6-1.1-37-10.
(2) In the case of real property for which a county executive has
certified to the county auditor that the real property is:
(A) vacant; or
(B) abandoned;
any property taxes or special assessments from the prior year's
fall installment or before that are delinquent as determined
under IC 6-1.1-37-10. The county executive must make a
certification under this subdivision not later than sixty-one (61)
days before the earliest date on which application for judgment
and order for sale may be made.
(3) Any unpaid costs are due under section 2(b) of this chapter
from a prior tax sale.
(b) The county auditor shall maintain a list of all real property
eligible for sale. Except as provided in section 1.2 or another
provision of this chapter, the taxpayer's property shall remain on the
list. The list must:
(1) describe the real property by parcel number and common
address, 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 name
of at least one (1) of the owners.
(c) Except as otherwise provided in this chapter, the real property
so listed is eligible for sale in the manner prescribed in this chapter.
(d) Not later than fifteen (15) days after the date of the county
treasurer's certification under subsection (a), the county auditor shall
mail by certified mail a copy of the list described in subsection (b) to
each mortgagee who requests from the county auditor by certified
mail a copy of the list. Failure of the county auditor to mail the list
under 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 also
following version of this section, effective 7-1-2011.
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 of this chapter before the tax sale unless all
delinquent taxes, special assessments, penalties due on the
delinquency, interest, and costs directly attributable to the tax sale
have been paid in full.
(b) A county treasurer may accept partial payments of delinquent
property taxes, assessments, penalties, interest, or costs under
subsection (a) after the list of real property is certified under section
1 of this chapter.
(c) The county auditor in a county having a population of more
than four hundred thousand (400,000) but less than seven hundred
thousand (700,000) may remove a tract or an item of real property
from the list certified under section 1 of this chapter before the tax
sale if the county treasurer and the taxpayer agree to a mutually
satisfactory arrangement for the payment of the delinquent taxes.
(d) The county treasurer may remove the tract or item from the list
certified under section 1 of this chapter if the arrangement described
in subsection (c):
(1) is in writing;
(2) is signed by the taxpayer; and
(3) requires the taxpayer to pay the delinquent taxes in full
within one (1) year of the date the agreement is signed.
(e) If the taxpayer fails to make a payment under the arrangement
described in subsection (c), the county auditor shall immediately
place the tract or item of real property on the list of real property
eligible for sale at a tax sale.
(f) If the tract or item of real property subject to a payment
arrangement 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 the
arrangement. 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 also
preceding version of this section, effective until 7-1-2011.
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 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 appears was certified under
section 1 of this chapter; and
(2) penalties due on the delinquency, interest, and costs directly
attributable to the tax sale;
have been paid in full.
(b) A county treasurer may accept partial payments of delinquent
property taxes, assessments, penalties, interest, or costs under
subsection (a) after the list of real property is certified under section
1 of this chapter. However a partial payment does not remove a tract
or an item from the list certified under section 1 of this chapter
unless the taxpayer complies with subsection (a) or (c) before the
date of the tax sale.
(c) The county auditor in a county having a population of more
than four hundred thousand (400,000) but less than seven hundred
thousand (700,000) may remove a tract or an item of real property
from the list certified under section 1 of this chapter before the tax
sale if the county treasurer and the taxpayer agree to a mutually
satisfactory arrangement for the payment of the delinquent taxes.
(d) The county treasurer may remove the tract or item from the list
certified under section 1 of this chapter if the arrangement described
in subsection (c):
(1) is in writing;
(2) is signed by the taxpayer; and
(3) requires the taxpayer to pay the delinquent taxes in full
within one (1) year of the date the agreement is signed.
(e) If the taxpayer fails to make a payment under the arrangement
described in subsection (c), the county auditor shall immediately
place the tract or item of real property on the list of real property
eligible for sale at a tax sale.
(f) If the tract or item of real property subject to a payment
arrangement 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 the
arrangement.
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, "county
executive" means the following:
(1) In a county not containing a consolidated city, the county
executive or the county executive's designee.
(2) In a county containing a consolidated city, the executive of
the consolidated city.
(b) The county executive may designate the real property on the
list prepared under section 4.5(b) of this chapter that is eligible for
listing on the list prepared under subsection (c).
(c) The county executive shall prepare a list of properties
designated under subsection (b) and certify the list to the county
auditor no later than sixty-one (61) days prior to the earliest date on
which application for judgment and order for sale may be made.
(d) Upon receiving the list described in subsection (c), the county
auditor shall:
(1) prepare a list of the properties certified by the commission;
and
(2) delete any property described in that list from the delinquent
tax 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, "substantial
property interest of public record" means title to or interest in a tract
possessed by a person and recorded in the office of a county recorder
or available for public inspection in the office of a circuit court clerk
no later than the hour and date the sale is scheduled to commence
under this chapter. The term does not include a lien held by the state
or 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 recovery
of unpaid costs; combined sale or redemption
Sec. 2. (a) In addition to the delinquency list required under
section 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 this
chapter.
(2) A statement that the tracts or real property included in the
list will be sold at public auction to the highest bidder, subject
to the right of redemption.
(3) A statement that the tracts or real property will not be sold
for an amount which is less than the sum of:
(A) the delinquent taxes and special assessments on each
tract or item of real property;
(B) the taxes and special assessments on each tract or item
of real property that are due and payable in the year of the
sale, whether or not they are delinquent;
(C) all penalties due on the delinquencies;
(D) an amount prescribed by the county auditor that equals
the sum of:
(i) the greater of twenty-five dollars ($25) or postage and
publication costs; and
(ii) any other actual costs incurred by the county that are
directly attributable to the tax sale; and
(E) any unpaid costs due under subsection (b) from a prior
tax sale.
(4) A statement that a person redeeming each tract or item of
real property after the sale must pay:
(A) one hundred ten percent (110%) of the amount of the
minimum bid for which the tract or item of real property was
offered at the time of sale if the tract or item of real property
is redeemed not more than six (6) months after the date of
sale;
(B) one hundred fifteen percent (115%) of the amount of the
minimum bid for which the tract or item of real property was
offered at the time of sale if the tract or item of real property
is redeemed more than six (6) months after the date of sale;
(C) the amount by which the purchase price exceeds the
minimum bid on the tract or item of real property plus ten
percent (10%) per annum on the amount by which the
purchase price exceeds the minimum bid; and
(D) all taxes and special assessments on the tract or item of
real property paid by the purchaser after the tax sale plus
interest at the rate of ten percent (10%) per annum on the
amount of taxes and special assessments paid by the
purchaser on the redeemed property.
(5) A statement for informational purposes only, of the location
of each tract or item of real property by key number, if any, and
street address, if any, or a common description of the property
other than a legal description. The township assessor, or the
county assessor if there is no township assessor for the
township, upon written request from the county auditor, shall
provide the information to be in the notice required by this
subsection. A misstatement in the key number or street address
does not invalidate an otherwise valid sale.
(6) A statement that the county does not warrant the accuracy
of 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 real
property with a single owner; or
(B) the name of at least one (1) of the owners of each tract
or item of real property with multiple owners.
(8) A statement of the procedure to be followed for obtaining or
objecting to a judgment and order of sale, that must include the
following:
(A) A statement:
(i) that the county auditor and county treasurer will apply
on or after a date designated in the notice for a court
judgment against the tracts or real property for an amount
that is not less than the amount set under subdivision (3),
and for an order to sell the tracts or real property at public
auction to the highest bidder, subject to the right of
redemption; and
(ii) indicating the date when the period of redemption
specified in IC 6-1.1-25-4 will expire.
(B) A statement that any defense to the application for
judgment 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 the
application for judgment may be filed.
(C) A statement that the county auditor and the county
treasurer are entitled to receive all pleadings, motions,
petitions, and other filings related to the defense to the
application for judgment.
(D) A statement that the court will set a date for a hearing at
least seven (7) days before the advertised date and that the
court will determine any defenses to the application for
judgment at the hearing.
(9) A statement that the sale will be conducted at a place
designated in the notice and that the sale will continue until all
tracts and real property have been offered for sale.
(10) A statement that the sale will take place at the times and
dates designated in the notice. Whenever the public auction is
to be conducted as an electronic sale, the notice must include a
statement indicating that the public auction will be conducted
as an electronic sale and a description of the procedures that
must be followed to participate in the electronic sale.
(11) A statement that a person redeeming each tract or item
after 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 into
an agreement under IC 6-1.1-25-4.7, a statement that the county
auditor will perform the duties of the notification and title
search under IC 6-1.1-25-4.5 and the notification and petition
to 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 sold
for an amount more than the minimum bid and the property is
not redeemed, the owner of record of the tract or item of real
property who is divested of ownership at the time the tax deed
is issued may have a right to the tax sale surplus.
(14) If a determination has been made under subsection (d), a
statement that tracts or items will be sold together.
(b) If within sixty (60) days before the date of the tax sale the
county incurs costs set under subsection (a)(3)(D) and those costs are
not paid, the county auditor shall enter the amount of costs that
remain unpaid upon the tax duplicate of the property for which the
costs were set. The county treasurer shall mail notice of unpaid costs
entered upon a tax duplicate under this subsection to the owner of the
property identified in the tax duplicate.
(c) The amount of unpaid costs entered upon a tax duplicate under
subsection (b) must be paid no later than the date upon which the
next installment of real estate taxes for the property is due. Unpaid
costs entered upon a tax duplicate under subsection (b) are a lien
against the property described in the tax duplicate, and amounts
remaining unpaid on the date the next installment of real estate taxes
is due may be collected in the same manner that delinquent property
taxes are collected.
(d) The county auditor and county treasurer may establish the
condition that a tract or item will be sold and may be redeemed under
this chapter only if the tract or item is sold or redeemed together with
one (1) or more other tracts or items. Property may be sold together
only 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 this
chapter includes real property on the list prepared under section
1(a)(2) or 1.5(d) of this chapter, the notice must also contain a
statement that:
(1) the property is on the alternate list prepared under section
1(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 shall
execute and deliver a deed for the property to the purchaser or
purchaser'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 the
property 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 this
chapter, the county auditor shall post a copy of the notice required by
sections 2 and 2.2 of this chapter at a public place of posting in the
county courthouse or in another public county building at least
twenty-one (21) days before the earliest date of application for
judgment. In addition, the county auditor shall, in accordance with
IC 5-3-1-4, publish the notice required in sections 2 and 2.2 of this
chapter once each week for three (3) consecutive weeks before the
earliest date on which the application for judgment may be made.
The expenses of this publication shall be paid out of the county
general fund without prior appropriation.
(b) At least twenty-one (21) days before the application for
judgment is made, the county auditor shall mail a copy of the notice
required by sections 2 and 2.2 of this chapter by certified mail, return
receipt requested, to any mortgagee who annually requests, by
certified mail, a copy of the notice. However, the failure of the
county auditor to mail this notice or its nondelivery does not affect
the validity of the judgment and order.
(c) The notices mailed under this section and the advertisement
published under section 4(b) of this chapter are considered sufficient
notice of the intended application for judgment and of the sale of real
property 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 tax
sale record
Sec. 4. (a) Not less than twenty-one (21) days before the earliest
date on which the application for judgment and order for sale of real
property eligible for sale may be made, the county auditor shall send
a 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 is
certified. In addition, the county auditor shall mail a duplicate notice
to the owner of record, as described in subdivisions (1) and (2), by
first class mail to the owners from whom the certified mail return
receipt was not signed and returned. Additionally, the county auditor
may determine that mailing a first class notice to or serving a notice
on the property is a reasonable step to notify the owner, if the address
of the owner is not the same address as the physical location of the
property. If both notices are returned due to incorrect or insufficient
addresses, the county auditor shall research the county auditor
records to determine a more complete or accurate address. If a more
complete or accurate address is found, the county auditor shall
resend the notices to the address that is found in accordance with this
section. Failure to obtain a more complete or accurate address does
not invalidate an otherwise valid sale. The county auditor shall
prepare the notice in the form prescribed by the state board of
accounts. The notice must set forth the key number, if any, of the real
property and a street address, if any, or other common description of
the property other than a legal description. The notice must include
the statement set forth in section 2(a)(4) of this chapter. The county
auditor must present proof of this mailing to the court along with the
application for judgment and order for sale. Failure by an owner to
receive or accept the notice required by this section does not affect
the validity of the judgment and order. The owner of real property
shall notify the county auditor of the owner's correct address. The
notice required under this section is considered sufficient if the
notice is mailed to the address or addresses required by this section.
(b) In addition to the notice required under subsection (a) for real
property on the list prepared under section 1(a)(2) or 1.5(d) of this
chapter, the county auditor shall prepare and mail the notice required
under section 2.2 of this chapter no later than forty-five (45) days
after the county auditor receives the certified list from the county
treasurer under section 1(a) of this chapter.
(c) On or before the day of sale, the county auditor shall list, on
the tax sale record required by IC 6-1.1-25-8, all properties that will
be 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 delinquent
taxes
Sec. 4.5. (a) The county auditor shall also provide those agencies
under IC 36-7-17, in that county, with a list of tracts or items of real
property on which one (1) or more installments of taxes is delinquent
by 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 real
properties for which at least one (1) installment of taxes is delinquent
at least ten (10) months. The auditor shall submit a copy of this list
to the metropolitan development commission no later than one
hundred six (106) days prior to the date on which application for
judgment 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; application
for judgment and application for sale as cause of action; defenses
Sec. 4.6. (a) On the day on which the application for judgment
and order for sale is made, the county treasurer shall report to the
county auditor all of the tracts and real property listed in the notice
required by section 2 of this chapter upon which all delinquent taxes
and special assessments, all penalties due on the delinquencies, any
unpaid costs due from a prior tax sale, and the amount due under
section 2(a)(3)(D) of this chapter have been paid up to that time. The
county auditor, assisted by the county treasurer, shall compare and
correct the list, removing tracts and real property for which all
delinquencies have been paid, and shall make and subscribe an
affidavit in substantially the following form:
State of Indiana )
) ss
County of ____________ )
I, ______________, treasurer of the county of __________, and
I, _______________, auditor of the county of ___________, do
solemnly affirm that the foregoing is a true and correct list of the real
property within the county of ___________ upon which have
remained delinquent uncollected taxes, special assessments, penalties
and costs, as required by law for the time periods set forth, to the best
of my knowledge and belief.
______________________
County Treasurer
______________________
County Auditor
Dated ____________
I, _____________, auditor of the county of ____________, do
solemnly affirm that notice of the application for judgment and order
for 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 as
one (1) cause of action to any court of competent jurisdiction jointly
by the county treasurer and county auditor. The application shall
include the names of at least one (1) of the owners of each tract or
item of real property, the dates of mailing of the notice required by
sections 2 and 2.2 of this chapter, the dates of publication required
by section 3 of this chapter, and the affidavit and corrected list as
provided in subsection (a).
(c) Any defense to the application for judgment and order of sale
shall be filed with the court on or before the earliest date on which
the application may be made as set forth in the notice required under
section 2 of this chapter. The county auditor and the county treasurer
for the county where the real property is located are entitled to
receive all pleadings, motions, petitions, and other filings related to
a 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 advertised
date of the tax sale, the court shall examine the list of tracts and real
property as provided under section 4.6 of this chapter. No later than
three (3) days before the advertised date of the tax sale, the court
shall enter judgment for those taxes, special assessments, penalties,
and costs that appear to be due. This judgment is considered as a
judgment against each tract or item of real property for each kind of
tax, special assessment, penalty, or cost included in it. The affidavit
provided under section 4.6 of this chapter is prima facie evidence of
delinquency for purposes of proceedings under this section. The
court shall also direct the clerk to prepare and enter an order for the
sale of those tracts and real property against which judgment is
entered.
(b) Not later than seven (7) days before the advertised date of the
tax sale, the court shall conduct a hearing. At the hearing, the court
shall hear any defense offered by any person interested in any of the
tracts or items of real property to the entry of judgment against them,
hear and determine the matter in a summary manner, without
pleadings, and enter its judgment. The court shall enter a judgment
under this subsection not later than three (3) days before the
advertised date of the tax sale. The objection must be in writing, and
no person may offer any defense unless the writing specifying the
objection is accompanied by an original or a duplicate tax receipt or
other supporting documentation. At least seven (7) days before the
date 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 defense
to the application for judgment and order of sale.
(c) If judgment is entered in favor of the respondent under these
proceedings or if judgment is not entered for any particular tract, part
of a tract, or items of real property because of an unresolved
objection made under subsection (b), the court shall remove those
tracts, parts of tracts, or items of real property from the list of tracts
and real property provided under section 4.6 of this chapter.
(d) A judgment and order for sale shall contain the final listing of
affected properties and the name of at least one (1) of the owners of
each tract or item of real property, and shall substantially follow this
form:
"Whereas, notice has been given of the intended application for
a judgment against these tracts and real property, and no
sufficient defense has been made or cause has been shown why
judgment should not be entered against these tracts for taxes,
and real property special assessments, penalties, and costs due
and unpaid on them, therefore it is considered by the court that
judgment is hereby entered against the below listed tracts and
real property in favor of the state of Indiana for the amount of
taxes, special assessments, penalties, and costs due severally on
them; and it is ordered by the court that the several tracts or
items of real property be sold as the law directs. Payments for
taxes, special assessments, penalties, and costs made after this
judgment but before the sale shall reduce the judgment
accordingly.".
(e) The order of the court constitutes the list of tracts and real
property that shall be offered for sale under section 5 of this chapter.
(f) The court that enters judgment under this section shall retain
exclusive continuing supervisory jurisdiction over all matters and
claims relating to the tax sale.
(g) No error or informality in the proceedings of any of the
officers connected with the assessment, levying, or collection of the
taxes that does not affect the substantial justice of the tax itself shall
invalidate 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 the
taxes may be, in the discretion of the court, corrected, supplied, and
made to conform to law by the court, or by the officer (in the
presence 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; sale
of vacant or abandoned property; sale by electronic means
Sec. 5. (a) When a tract or an item of real property is subject to
sale under this chapter, it must be sold in compliance with this
section.
(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 after
the list containing the tract or item of real property is certified
to the county auditor.
(c) A tract or an item of real property may not be sold under this
chapter to collect:
(1) delinquent personal property taxes; or
(2) taxes or special assessments which are chargeable to other
real property.
(d) A tract or an item of real property may not be sold under this
chapter if all the delinquent taxes, penalties, and special assessments
on the tract or an item of real property and the amount prescribed by
section 2(a)(3)(D) of this chapter, reflecting the costs incurred by the
county 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 public
auction. However, a tract or an item of real property may not be sold
for an amount which is less than the sum of:
(1) the delinquent taxes and special assessments on each tract
or item of real property;
(2) the taxes and special assessments on each tract or item of
real property that are due and payable in the year of the sale,
regardless of whether the taxes and special assessments are
delinquent;
(3) all penalties which are due on the delinquencies;
(4) the amount prescribed by section 2(a)(3)(D) of this chapter
reflecting the costs incurred by the county due to the sale;
(5) any unpaid costs which are due under section 2(b) of this
chapter from a prior tax sale; and
(6) other reasonable expenses of collection, including title
search expenses, uniform commercial code expenses, and
reasonable attorney's fees incurred by the date of the sale.
(f) For purposes of the sale, it is not necessary for the county
treasurer to first attempt to collect the real property taxes or special
assessments out of the personal property of the owner of the tract or
real property.
(g) The county auditor shall serve as the clerk of the sale.
(h) Real property certified to the county auditor under section
1(a)(2) of this chapter must be offered for sale in a different phase of
the tax sale or on a different day of the tax sale than the phase or day
during which other real property is offered for sale.
(i) The public auction required under subsection (e) may be
conducted by electronic means, at the option of the county treasurer.
The electronic sale must comply with the other statutory
requirements of this section. If an electronic sale is conducted under
this subsection, the county treasurer shall provide access to the
electronic sale by providing computer terminals open to the public at
a designated location. A county treasurer who elects to conduct an
electronic sale may receive electronic payments and establish rules
necessary to secure the payments in a timely fashion. The county
treasurer may not add an additional cost of sale charge to a parcel for
the 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; signed
statement 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 equitable
interest of a contract purchaser in an unsafe building or
unsafe premises in the county in which a sale is held under
this 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 in
IC 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 equitable
interest of a contract purchaser in an unsafe building or
unsafe premises in the county in which a sale is held under
this chapter; and
(B) is subject to an order issued under IC 36-7-9-5(a), other
than 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 in
IC 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 brought
under 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 this
chapter that has resulted in a judgment in favor of the plaintiff
and the unsafe condition that caused the action to be brought
has not been corrected.
(4) A person who has any of the following relationships to a
person, partnership, corporation, or legal entity described in
subdivisions (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 majority
ownership in a legal entity other than a partnership or
corporation.
(5) A person who, in the county in which a sale is held under
this 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 of
this chapter.
(6) A person who owns a fee interest, a life estate interest, or
the equitable interest of a contract purchaser in a vacant or
abandoned structure subject to an enforcement order under
IC 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 this
subsection.
(b) A person subject to this section may not purchase a tract
offered for sale under section 5 or 6.1 of this chapter. However, this
section does not prohibit a person from bidding on a tract that is
owned by the person and offered for sale under section 5 of this
chapter.
(c) The county treasurer shall require each person who will be
bidding at the tax sale to sign a statement in a form substantially
similar to the following:
"Indiana law prohibits a person who owes delinquent taxes,
special assessments, penalties, interest, or costs directly
attributable to a prior tax sale, from purchasing tracts or items
of real property at a tax sale. I hereby affirm under the penalties
for perjury that I do not owe delinquent taxes, special
assessments, penalties, interest, costs directly attributable to a
prior tax sale, amounts from a final adjudication in favor of a
political subdivision in this county, any civil penalties imposed
for the violation of a building code or ordinance of this county,
or any civil penalties imposed by a health department in this
county. Further, I hereby acknowledge that any successful bid
I make in violation of this statement is subject to forfeiture. In
the event of forfeiture, the amount of my bid shall be applied to
the delinquent taxes, special assessments, penalties, interest,
costs, judgments, or civil penalties I owe, and a certificate will
be issued to the county executive.".
(d) If a person purchases a tract that the person was not eligible to
purchase under this section, the sale of the property is subject to
forfeiture. If the county treasurer determines or is notified not more
than six (6) months after the date of the sale that the sale of the
property should be forfeited, the county treasurer shall:
(1) notify the person in writing that the sale is subject to
forfeiture if the person does not pay the amounts that the person
owes within thirty (30) days of the notice;
(2) if the person does not pay the amounts that the person owes
within 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 civil
penalties in favor of a political subdivision to the appropriate
political subdivision; and
(4) notify the county auditor that the sale has been forfeited.
Upon being notified that a sale has been forfeited, the county auditor
shall issue a certificate to the county executive under section 6 of this
chapter.
(e) A county treasurer may decline to forfeit a sale under this
section because of inadvertence or mistake, lack of actual knowledge
by the bidder, substantial harm to other parties with interests in the
tract or item of real property, or other substantial reasons. If the
treasurer declines to forfeit a sale, the treasurer shall:
(1) prepare a written statement explaining the reasons for
declining 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 of
real property is redeemed from the sale, the county auditor shall
deposit the amount of the redemption into the county general fund
and notify the county executive of the redemption. Upon being
notified of the redemption, the county executive shall surrender the
certificate 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 for
sale under this chapter and an amount is not received equal to or in
excess of the minimum sale price prescribed in section 5(e) of this
chapter, the county executive acquires a lien in the amount of the
minimum sale price. This lien attaches on the day after the last date
on which the tract or item was offered for sale.
(b) When a county executive acquires a lien under this section, the
county auditor shall issue a tax sale certificate to the county
executive in the manner provided in section 9 of this chapter. The
county auditor shall date the certificate the day that the county
executive acquires the lien. When a county executive acquires a
certificate under this section, the county executive has the same
rights 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 tract
shall be charged with the full amount of all delinquent taxes due
them.
(d) This section shall apply to any tract or an item of real property
offered for sale under this chapter in 2006, and an amount was not
received equal to or in excess of the minimum sale price prescribed
in section 5(e) of this chapter, if the county executive finds that the
tract or item of real property meets the definition of a brownfield as
set 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 offer
to the public the certificates of sale acquired by the county
executive 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 offered
by parcel number and minimum bid amount;
once each week for three (3) consecutive weeks, with the final
advertisement being not less than thirty (30) days before the
sale date. The expenses of the publication shall be paid out of
the county general fund.
(3) Sell each certificate of sale covered by the resolution for a
price that:
(A) is less than the minimum sale price prescribed by section
5(e) of this chapter; and
(B) includes any costs to the county executive directly
attributable 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 of
sale shall be published in accordance with IC 5-3-1. The notice must:
(1) include a description of the property by parcel number and
common address;
(2) specify that the county executive will accept bids for the
certificates 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 or
item of real property after the sale of the certificate must pay:
(A) the amount of the minimum bid under section 5(e) of
this chapter for which the tract or item of real property was
last 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 under
IC 6-1.1-25-4.5;
(D) the costs of a title search or of examining and updating
the abstract of title for the tract or item of real property;
(E) all taxes and special assessments on the tract or item of
real property paid by the purchaser after the sale of the
certificate plus interest at the rate of ten percent (10%) per
annum on the amount of taxes and special assessments paid
by the purchaser on the redeemed property; and
(F) all costs of sale, advertising costs, and other expenses of
the county directly attributable to the sale of certificates of
sale; and
(5) include a statement that, if the certificate is sold for an
amount more than the minimum bid under section 5(e) of this
chapter for which the tract or item of real property was last
offered for sale and the property is not redeemed, the owner of
record of the tract or item of real property who is divested of
ownership at the time the tax deed is issued may have a right to
the 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 chapter
must 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 the
following are paid before the time of sale:
(1) All the delinquent taxes, penalties, and special assessments
on 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, subject
to the right of redemption, to the highest bidder at public auction.
The public auction may be conducted as an electronic sale in
conformity 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 sale
surplus 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 bid
to the county treasurer. The county treasurer shall apply the payment
in the following manner:
(1) First, to the taxes, special assessments, penalties, and costs
described in section 5(e) of this chapter.
(2) Second, to other delinquent property taxes in the manner
provided 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 deed
is issued who is divested of ownership by the issuance of a tax
deed; or
(2) purchaser of the certificate or the purchaser's assignee, upon
redemption of the tract or item of real property;
may file a verified claim for money that is deposited in the tax sale
surplus fund. If the claim is approved by the county auditor and the
county treasurer, the county auditor shall issue a warrant to the
claimant for the amount due.
(c) An amount deposited in the tax sale surplus fund shall be
transferred by the county auditor to the county general fund and may
not 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 for
which 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 by
nonprofit corporation; deeds
Sec. 6.7. (a) The county executive may:
(1) by resolution, identify the property described under section
6 of this chapter that the county executive desires to transfer
