CHAPTER 25. REDEMPTION OF AND TAX DEEDS FOR REAL PROPERTY SOLD FOR DELINQUENT TAXES AND SPECIAL ASSESSMENTS
IC 6-1.1-25
Chapter 25. Redemption of and Tax Deeds for Real Property Sold
for Delinquent Taxes and Special Assessments
IC 6-1.1-25-1
Time for redemption of property
Sec. 1. Any person may redeem the tract or real property:
(1) sold; or
(2) for which the certificate of sale is sold under IC 6-1.1-24;
under IC 6-1.1-24 at any time before the expiration of the period of
redemption specified in section 4 of this chapter by paying to the
county treasurer the amount required for redemption under section
2 of this chapter.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.60-1988,
SEC.14; P.L.139-2001, SEC.10; P.L.170-2003, SEC.6.
IC 6-1.1-25-2
Amount required for redemption
Sec. 2. (a) The total amount of money required for the redemption
of real property equals:
(1) the sum of the amounts prescribed in subsections (b)
through (e); or
(2) the amount prescribed in subsection (f);
reduced by any amounts held in the name of the taxpayer or the
purchaser in the tax sale surplus fund.
(b) Except as provided in subsection (f), the total amount required
for redemption includes:
(1) one hundred ten percent (110%) of the minimum bid for
which the tract or real property was offered at the time of sale,
as required by IC 6-1.1-24-5, if the tract or item of real property
is redeemed not more than six (6) months after the date of sale;
or
(2) one hundred fifteen percent (115%) of the minimum bid for
which the tract or real property was offered at the time of sale,
as required by IC 6-1.1-24-5, if the tract or item of real property
is redeemed more than six (6) months but not more than one (1)
year after the date of sale.
(c) Except as provided in subsection (f), in addition to the amount
required under subsection (b), the total amount required for
redemption includes the amount by which the purchase price exceeds
the minimum bid on the real property plus ten percent (10%) per
annum on the amount by which the purchase price exceeds the
minimum bid on the property.
(d) Except as provided in subsection (f), in addition to the amount
required under subsections (b) and (c), the total amount required for
redemption includes all taxes and special assessments upon the
property paid by the purchaser after the sale plus ten percent (10%)
interest per annum on those taxes and special assessments.
(e) Except as provided in subsection (f), in addition to the
amounts required under subsections (b), (c), and (d), the total amount
required for redemption includes the following costs, if certified
before redemption and not earlier than thirty (30) days after the date
of sale of the property being redeemed by the payor to the county
auditor on a form prescribed by the state board of accounts, that were
incurred and paid by the purchaser, the purchaser's assignee, or the
county, before redemption:
(1) The attorney's fees and costs of giving notice under section
4.5 of this chapter.
(2) The costs of a title search or of examining and updating the
abstract of title for the tract or item of real property.
(f) With respect to a tract or item of real property redeemed under
section 4(c) of this chapter, instead of the amounts stated in
subsections (b) through (e), the total amount required for redemption
is the amount determined under IC 6-1.1-24-6.1(b)(4).
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.89-1987,
SEC.4; P.L.60-1988, SEC.15; P.L.50-1990, SEC.12; P.L.62-1991,
SEC.2; P.L.39-1994, SEC.14; P.L.88-1995, SEC.5; P.L.56-1996,
SEC.7; P.L.139-2001, SEC.11; P.L.170-2003, SEC.7; P.L.89-2007,
SEC.9.
IC 6-1.1-25-2.5
Petition to establish schedule of fees and costs; reimbursement
Sec. 2.5. (a) A county auditor may petition a court issuing
judgments and orders for sale in the county under IC 6-1.1-24 to
establish a schedule of reasonable and customary attorney's fees and
costs that apply to a:
(1) purchaser;
(2) purchaser's assignee; or
(3) purchaser of the certificate of sale under IC 6-1.1-24;
who submits a claim for reimbursement upon redemption.
(b) When a court provides a schedule as described in subsection
(a), the county auditor may not reimburse attorney's fees and costs in
an amount higher than the attorney's fees and costs provided in the
schedule, except as provided in subsection (c).
(c) A:
(1) purchaser;
(2) purchaser's assignee; or
(3) purchaser of the certificate of sale under IC 6-1.1-24;
may petition the court for a higher rate of reimbursement than the
rate found on a schedule provided under subsection (a). The court
shall grant the petition if the court finds that the claim is based on
reasonable and customary attorney's fees and costs.
As added by P.L.88-1995, SEC.6. Amended by P.L.139-2001,
SEC.12; P.L.170-2003, SEC.8.
IC 6-1.1-25-3
Redemption warrant
Sec. 3. (a) Except as provided in subsection (b), when real
property is redeemed and the certificate of sale is surrendered to the
county auditor, the auditor shall issue a warrant to the purchaser or
purchaser's assignee in an amount equal to the amount received by
the county treasurer for redemption.
(b) When real property sold under IC 6-1.1-24-6.1 is redeemed
and the certificate of sale is surrendered to the county auditor, the
auditor shall issue a warrant to the purchaser of the certificate of sale
or the purchaser's assignee in an amount equal to:
(1) the amount received by the county treasurer for redemption;
minus
(2) if the certificate of sale was sold for less than the minimum
bid under IC 6-1.1-24-5(e), an amount equal to the difference
between the minimum bid under IC 6-1.1-24-5(e) and the
amount for which the certificate was sold.
(c) The county auditor shall indorse the certificate and preserve
it as a public record. If a certificate of sale is lost and the auditor is
satisfied that the certificate did exist, the county auditor may make
payment in the manner provided in this section.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.139-2001,
SEC.13; P.L.170-2003, SEC.9; P.L.169-2006, SEC.27.
IC 6-1.1-25-4 Version a
Period for redemption; issuance of tax deed; adjustments to tax
duplicate; estate granted by tax deed; exceptions to tax deed
issuance requirement
Note: This version of section amended by P.L.73-2010, SEC.6.
See also following version of this section amended by P.L.98-2010,
SEC.3.
Sec. 4. (a) The period for redemption of real property sold under
IC 6-1.1-24 is:
(1) one (1) year after the date of sale;
(2) one hundred twenty (120) days after the date of sale to a
purchasing agency qualified under IC 36-7-17; or
(3) one hundred twenty (120) days after the date of sale of real
property on the list prepared under IC 6-1.1-24-1(a)(2) or
IC 6-1.1-24-1.5.
(b) Subject to IC 6-1.1-24-9(d), the period for redemption of real
property:
(1) on which the county executive acquires a lien under
IC 6-1.1-24-6; and
(2) for which the certificate of sale is not sold under
IC 6-1.1-24-6.1;
is one hundred twenty (120) days after the date the county executive
acquires the lien under IC 6-1.1-24-6.
(c) The period for redemption of real property:
(1) on which the county executive acquires a lien under
IC 6-1.1-24-6; and
(2) for which the certificate of sale is sold under IC 6-1.1-24;
is one hundred twenty (120) days after the date of sale of the
certificate of sale under IC 6-1.1-24.
(d) When a deed for real property is executed under this chapter,
the county auditor shall cancel the certificate of sale and file the
canceled certificate in the office of the county auditor. If real
property that appears on the list prepared under IC 6-1.1-24-1.5 is
offered for sale and an amount that is at least equal to the minimum
sale price required under IC 6-1.1-24-5(e) is not received, the county
auditor shall issue a deed to the real property, subject to this chapter.
(e) When a deed is issued to a county executive under this
chapter, the taxes and special assessments for which the real property
was offered for sale, and all subsequent taxes, special assessments,
interest, penalties, and cost of sale shall be removed from the tax
duplicate in the same manner that taxes are removed by certificate of
error.
(f) A tax deed executed under this chapter vests in the grantee an
estate in fee simple absolute, free and clear of all liens and
encumbrances created or suffered before or after the tax sale except
those liens granted priority under federal law and the lien of the state
or a political subdivision for taxes and special assessments which
accrue subsequent to the sale and which are not removed under
subsection (e). However, the estate is subject to:
(1) all easements, covenants, declarations, and other deed
restrictions shown by public records;
(2) laws, ordinances, and regulations concerning governmental
police powers, including zoning, building, land use,
improvements on the land, land division, and environmental
protection; and
(3) liens and encumbrances created or suffered by the grantee.
(g) A tax deed executed under this chapter is prima facie evidence
of:
(1) the regularity of the sale of the real property described in the
deed;
(2) the regularity of all proper proceedings; and
(3) valid title in fee simple in the grantee of the deed.
(h) A county auditor is not required to execute a deed to the
county executive under this chapter if the county executive
determines that the property involved contains hazardous waste or
another environmental hazard for which the cost of abatement or
alleviation will exceed the fair market value of the property. The
county executive may enter the property to conduct environmental
investigations.
(i) If the county executive makes the determination under
subsection (h) as to any interest in an oil or gas lease or separate
mineral rights, the county treasurer shall certify all delinquent taxes,
interest, penalties, and costs assessed under IC 6-1.1-24 to the clerk,
following the procedures in IC 6-1.1-23-9. After the date of the
county treasurer's certification, the certified amount is subject to
collection as delinquent personal property taxes under IC 6-1.1-23.
Notwithstanding IC 6-1.1-4-12.4 and IC 6-1.1-4-12.6, the assessed
value of such an interest shall be zero (0) until production
commences.
(j) When a deed is issued to a purchaser of a certificate of sale
sold under IC 6-1.1-24-6.1, the county auditor shall, in the same
manner that taxes are removed by certificate of error, remove from
the tax duplicate the taxes, special assessments, interest, penalties,
and costs remaining due as the difference between the amount of the
last minimum bid under IC 6-1.1-24-5(e) and the amount paid for the
certificate of sale.
(Formerly: Acts 1975, P.L.47, SEC.1; Acts 1975, P.L.195, SEC.6.)
As amended by Acts 1981, P.L.11, SEC.26; P.L.89-1987, SEC.5;
P.L.87-1987, SEC.8; P.L.83-1989, SEC.13; P.L.61-1991, SEC.2;
P.L.69-1993, SEC.2; P.L.31-1994, SEC.6; P.L.39-1994, SEC.15;
P.L.2-1995, SEC.27; P.L.88-1995, SEC.7; P.L.89-1995, SEC.1;
P.L.124-1998, SEC.6; P.L.139-2001, SEC.14; P.L.198-2001,
SEC.60; P.L.1-2002, SEC.26; P.L.170-2003, SEC.10; P.L.169-2006,
SEC.28; P.L.73-2010, SEC.6.
IC 6-1.1-25-4 Version b
Period for redemption; actions required on issuance of tax deed;
estate granted by tax deed; limitations and exceptions
Note: This version of section amended by P.L.98-2010, SEC.3.
See also preceding version of this section amended by P.L.73-2010,
SEC.6.
Sec. 4. (a) The period for redemption of real property sold under
IC 6-1.1-24 is:
(1) one (1) year after the date of sale;
(2) one hundred twenty (120) days after the date of sale to a
purchasing agency qualified under IC 36-7-17; or
(3) one hundred twenty (120) days after the date of sale of real
property on the list prepared under IC 6-1.1-24-1(a)(2) or
IC 6-1.1-24-1.5.
(b) The period for redemption of real property:
(1) on which the county executive acquires a lien under
IC 6-1.1-24-6; and
(2) for which the certificate of sale is not sold under
IC 6-1.1-24-6.1;
is one hundred twenty (120) days after the date the county executive
acquires the lien under IC 6-1.1-24-6.
(c) The period for redemption of real property:
(1) on which the county executive acquires a lien under
IC 6-1.1-24-6; and
(2) for which the certificate of sale is sold under IC 6-1.1-24;
is one hundred twenty (120) days after the date of sale of the
certificate of sale under IC 6-1.1-24.
(d) When a deed for real property is executed under this chapter,
the county auditor shall cancel the certificate of sale and file the
canceled certificate in the office of the county auditor. If real
property that appears on the list prepared under IC 6-1.1-24-1.5 is
offered for sale and an amount that is at least equal to the minimum
sale price required under IC 6-1.1-24-5(e) is not received, the county
auditor shall issue a deed to the real property, subject to this chapter.
(e) When a deed is issued to a county executive under this
chapter, the taxes and special assessments for which the real property
was offered for sale, and all subsequent taxes, special assessments,
interest, penalties, and cost of sale shall be removed from the tax
duplicate in the same manner that taxes are removed by certificate of
error.
(f) A tax deed executed under this chapter vests in the grantee an
estate in fee simple absolute, free and clear of all liens and
encumbrances created or suffered before or after the tax sale except
those liens granted priority under federal law and the lien of the state
or a political subdivision for taxes and special assessments which
accrue subsequent to the sale and which are not removed under
subsection (e). However, subject to subsection (g), the estate is
subject to:
(1) all easements, covenants, declarations, and other deed
restrictions shown by public records;
(2) laws, ordinances, and regulations concerning governmental
police powers, including zoning, building, land use,
improvements on the land, land division, and environmental
protection; and
(3) liens and encumbrances created or suffered by the grantee.
(g) A tax deed executed under this chapter for real property sold
in a tax sale:
(1) does not operate to extinguish an easement recorded before
the date of the tax sale in the office of the recorder of the county
in which the real property is located, regardless of whether the
easement was taxed under this article separately from the real
property; and
(2) conveys title subject to all easements recorded before the
date of the tax sale in the office of the recorder of the county in
which the real property is located.
(h) A tax deed executed under this chapter is prima facie evidence
of:
(1) the regularity of the sale of the real property described in the
deed;
(2) the regularity of all proper proceedings; and
(3) valid title in fee simple in the grantee of the deed.
(i) A county auditor is not required to execute a deed to the county
executive under this chapter if the county executive determines that
the property involved contains hazardous waste or another
environmental hazard for which the cost of abatement or alleviation
will exceed the fair market value of the property. The county
executive may enter the property to conduct environmental
investigations.
(j) If the county executive makes the determination under
subsection (i) as to any interest in an oil or gas lease or separate
mineral rights, the county treasurer shall certify all delinquent taxes,
interest, penalties, and costs assessed under IC 6-1.1-24 to the clerk,
following the procedures in IC 6-1.1-23-9. After the date of the
county treasurer's certification, the certified amount is subject to
collection as delinquent personal property taxes under IC 6-1.1-23.
Notwithstanding IC 6-1.1-4-12.4 and IC 6-1.1-4-12.6, the assessed
value of such an interest shall be zero (0) until production
commences.
(k) When a deed is issued to a purchaser of a certificate of sale
sold under IC 6-1.1-24-6.1, the county auditor shall, in the same
manner that taxes are removed by certificate of error, remove from
the tax duplicate the taxes, special assessments, interest, penalties,
and costs remaining due as the difference between the amount of the
last minimum bid under IC 6-1.1-24-5(e) and the amount paid for the
certificate of sale.
(Formerly: Acts 1975, P.L.47, SEC.1; Acts 1975, P.L.195, SEC.6.)
As amended by Acts 1981, P.L.11, SEC.26; P.L.89-1987, SEC.5;
P.L.87-1987, SEC.8; P.L.83-1989, SEC.13; P.L.61-1991, SEC.2;
P.L.69-1993, SEC.2; P.L.31-1994, SEC.6; P.L.39-1994, SEC.15;
P.L.2-1995, SEC.27; P.L.88-1995, SEC.7; P.L.89-1995, SEC.1;
P.L.124-1998, SEC.6; P.L.139-2001, SEC.14; P.L.198-2001,
SEC.60; P.L.1-2002, SEC.26; P.L.170-2003, SEC.10; P.L.169-2006,
SEC.28; P.L.98-2010, SEC.3.
IC 6-1.1-25-4.1
Property containing hazardous waste or other environmental
hazards; procedures to obtain title and eliminate hazardous
conditions
Sec. 4.1. (a) If, as provided in section 4(h) of this chapter, the
county auditor does not issue a deed to the county for property for
which a certificate of sale has been issued to the county under
IC 6-1.1-24-9 because the county executive determines that the
property contains hazardous waste or another environmental hazard
for which the cost of abatement or alleviation will exceed the fair
market value of the property, the property may be transferred
consistent with this section.
(b) A person who desires to obtain title to and eliminate the
hazardous conditions of property containing hazardous waste or
another environmental hazard for which a county holds a certificate
of sale but to which a deed may not be issued to the county under
section 4(h) of this chapter may file a petition with the county auditor
seeking a waiver of the delinquent taxes, special assessments,
interest, penalties, and costs assessed against the property and
transfer of the title to the property to the petitioner. The petition
must:
(1) be on a form prescribed by the state board of accounts and
approved by the department of local government finance;
(2) state the amount of taxes, special assessments, penalties, and
costs assessed against the property for which a waiver is sought;
(3) describe the conditions existing on the property that have
prevented the sale or the transfer of title to the county;
(4) describe the plan of the petitioner for elimination of the
hazardous condition on the property under IC 13-25-5 and the
intended use of the property; and
(5) be accompanied by a fee established by the county auditor
for completion of a title search and processing.
(c) Upon receipt of a petition described in subsection (b), the
county auditor shall review the petition to determine whether the
petition is complete. If the petition is not complete, the county
auditor shall return the petition to the petitioner and describe the
defects in the petition. The petitioner may correct the defects and file
the completed petition with the county auditor. Upon receipt of a
completed petition, the county auditor shall forward a copy of the
petition to:
(1) the assessor of the township in which the property is
located, or the county assessor if there is no township assessor
for the township;
(2) the owner;
(3) all persons who have, as of the date of the filing of the
petition, a substantial interest of public record in the property;
(4) the county property tax assessment board of appeals; and
(5) the department of local government finance.
(d) Upon receipt of a petition described in subsection (b), the
county property tax assessment board of appeals shall, at the county
property tax assessment board of appeals' earliest opportunity,
conduct a public hearing on the petition. The county property tax
assessment board of appeals shall, by mail, give notice of the date,
time, and place fixed for the hearing to:
(1) the petitioner;
(2) the owner;
(3) all persons who have, as of the date the petition was filed,
a substantial interest of public record in the property; and
(4) the assessor of the township in which the property is
located, or the county assessor if there is no township assessor
for the township.
In addition, notice of the public hearing on the petition shall be
published one (1) time at least ten (10) days before the hearing in a
newspaper of countywide circulation and posted at the principal
office of the county property tax assessment board of appeals, or at
the building where the meeting is to be held.
(e) After the hearing and completion of any additional
investigation of the property or of the petitioner that is considered
necessary by the county property tax assessment board of appeals,
the county board shall give notice, by mail, to the parties listed in
subsection (d) of the county property tax assessment board of
appeals' recommendation as to whether the petition should be
granted. The county property tax assessment board of appeals shall
forward to the department of local government finance a copy of the
county property tax assessment board of appeals' recommendation
and a copy of the documents submitted to or collected by the county
property tax assessment board of appeals at the public hearing or
during the course of the county board of appeals' investigation of the
petition.
(f) Upon receipt by the department of local government finance
of a recommendation by the county property tax assessment board of
appeals, the department of local government finance shall review the
petition and all other materials submitted by the county property tax
assessment board of appeals and determine whether to grant the
petition. Notice of the determination by the department of local
government finance and the right to seek an appeal of the
determination shall be given by mail to:
(1) the petitioner;
(2) the owner;
(3) all persons who have, as of the date the petition was filed,
a substantial interest of public record in the property;
(4) the assessor of the township in which the property is
located, or the county assessor if there is no township assessor
for the township; and
(5) the county property tax assessment board of appeals.
(g) Any person aggrieved by a determination of the department of
local government finance under subsection (f) may file an appeal
seeking additional review by the department of local government
finance and a public hearing. In order to obtain a review under this
subsection, the aggrieved person must file a petition for appeal with
the county auditor in the county where the tract or item of real
property is located not more than thirty (30) days after issuance of
notice of the determination of the department of local government
finance. The county auditor shall transmit the petition for appeal to
the department of local government finance not more than ten (10)
days after the petition is filed.
(h) Upon receipt by the department of local government finance
of an appeal, the department of local government finance shall set a
date, time, and place for a hearing. The department of local
government finance shall give notice, by mail, of the date, time, and
place fixed for the hearing to:
(1) the person filing the appeal;
(2) the petitioner;
(3) the owner;
(4) all persons who have, as of the date the petition was filed,
a substantial interest of public record in the property;
(5) the assessor of the township in which the property is
located, or the county assessor if there is no township assessor
for the township; and
(6) the county property tax assessment board of appeals.
The department of local government finance shall give the notices at
least ten (10) days before the day fixed for the hearing.
(i) After the hearing, the department of local government finance
shall give the parties listed in subsection (h) notice by mail of the
final determination of the department of local government finance.
(j) If the department of local government finance decides to:
(1) grant the petition submitted under subsection (b) after initial
review of the petition under subsection (f) or after an appeal
under subsection (h); and
(2) waive the taxes, special assessments, interest, penalties, and
costs assessed against the property;
the department of local government finance shall issue to the county
auditor an order directing the removal from the tax duplicate of the
taxes, special assessments, interest, penalties, and costs for which the
waiver is granted.
(k) After:
(1) at least thirty (30) days have passed since the issuance of a
notice by the department of local government finance to the
county property tax assessment board of appeals granting a
petition filed under subsection (b), if no appeal has been filed;
or
(2) not more than thirty (30) days after receipt by the county
property tax assessment board of appeals of a notice of a final
determination of the department of local government finance
granting a petition filed under subsection (b) after an appeal has
been filed and heard under subsection (h);
the county auditor shall file a verified petition and an application for
an order on the petition in the court in which the judgment of sale
was entered asking the court to direct the county auditor to issue a
tax deed to the real property. The petition shall contain the certificate
of sale issued to the county, a copy of the petition filed under
subsection (b), and a copy of the notice of the final determination of
the department of local government finance directing the county
auditor to remove the taxes, interest, penalties, and costs from the tax
duplicate. Notice of the filing of the petition and application for an
order on the petition shall be given, by mail, to the owner and any
person with a substantial interest of public record in the property. A
person owning or having an interest in the property may appear to
object to the petition.
(l) The court shall enter an order directing the county auditor to
issue a tax deed to the petitioner under subsection (b) if the court
finds that the following conditions exist:
(1) The time for redemption has expired.
(2) The property has not been redeemed before the expiration
of the period of redemption specified in section 4 of this
chapter.
(3) All taxes, special assessments, interest, penalties, and costs
have been waived by the department of local government
finance or, to the extent not waived, paid by the petitioner under
subsection (b).
(4) All notices required by this section and sections 4.5 and 4.6
of this chapter have been given.
(5) The petitioner under subsection (b) has complied with all
the provisions of law entitling the petitioner to a tax deed.
(m) A tax deed issued under this section is uncontestable except
by appeal from the order of the court directing the county auditor to
issue the tax deed. The appeal must be filed not later than sixty (60)
days after the date of the court's order.
As added by P.L.39-1994, SEC.16. Amended by P.L.1-1996, SEC.43;
P.L.6-1997, SEC.90; P.L.139-2001, SEC.15; P.L.90-2002, SEC.213;
P.L.146-2008, SEC.259.
IC 6-1.1-25-4.2
Repealed
(Repealed by P.L.1-2002, SEC.172.)
IC 6-1.1-25-4.5
Entitlement to tax deed under various circumstances; notice or
requirements; reversion of certificate of sale to county
Sec. 4.5. (a) Except as provided in subsection (d), a purchaser or
the purchaser's assignee is entitled to a tax deed to the property that
was sold only if:
(1) the redemption period specified in section 4(a)(1) of this
chapter has expired;
(2) the property has not been redeemed within the period of
redemption specified in section 4(a) of this chapter; and
(3) not later than nine (9) months after the date of the sale:
(A) the purchaser or the purchaser's assignee; or
(B) in a county where the county auditor and county
treasurer have an agreement under section 4.7 of this
chapter, the county auditor;
gives notice of the sale to the owner of record at the time of the
sale and any person with a substantial property interest of
public record in the tract or real property.
(b) A county executive is entitled to a tax deed to property on
which the county executive acquires a lien under IC 6-1.1-24-6 and
for which the certificate of sale is not sold under IC 6-1.1-24-6.1 only
if:
(1) the redemption period specified in section 4(b) of this
chapter has expired;
(2) the property has not been redeemed within the period of
redemption specified in section 4(b) of this chapter; and
(3) not later than ninety (90) days after the date the county
executive acquires the lien under IC 6-1.1-24-6, the county
auditor gives notice of the sale to:
(A) the owner of record at the time the lien was acquired;
and
(B) any person with a substantial property interest of public
record in the tract or real property.
(c) A purchaser of a certificate of sale under IC 6-1.1-24-6.1 is
entitled to a tax deed to the property for which the certificate was
sold only if:
(1) the redemption period specified in section 4(c) of this
chapter has expired;
(2) the property has not been redeemed within the period of
redemption specified in section 4(c) of this chapter; and
(3) not later than ninety (90) days after the date of sale of the
certificate of sale under IC 6-1.1-24, the purchaser gives notice
of the sale to:
(A) the owner of record at the time of the sale; and
(B) any person with a substantial property interest of public
record in the tract or real property.
(d) The person required to give the notice under subsection (a),
(b), or (c) shall give the notice by sending a copy of the notice by
certified mail to:
(1) the owner of record at the time of the:
(A) sale of the property;
(B) acquisition of the lien on the property under
IC 6-1.1-24-6; or
(C) sale of the certificate of sale on the property under
IC 6-1.1-24;
at the last address of the owner for the property, as indicated in
the records of the county auditor; and
(2) any person with a substantial property interest of public
record at the address for the person included in the public
record that indicates the interest.
However, if the address of the person with a substantial property
interest of public record is not indicated in the public record that
created the interest and cannot be located by ordinary means by the
person required to give the notice under subsection (a), (b), or (c),
the person may give notice by publication in accordance with
IC 5-3-1-4 once each week for three (3) consecutive weeks.
(e) The notice that this section requires shall contain at least the
following:
(1) A statement that a petition for a tax deed will be filed on or
after a specified date.
(2) The date on or after which the petitioner intends to petition
for a tax deed to be issued.
(3) A description of the tract or real property shown on the
certificate of sale.
(4) The date the tract or real property was sold at a tax sale.
(5) The name of the:
(A) purchaser or purchaser's assignee;
(B) county executive that acquired the lien on the property
under IC 6-1.1-24-6; or
(C) person that purchased the certificate of sale on the
property under IC 6-1.1-24.
(6) A statement that any person may redeem the tract or real
property.
(7) The components of the amount required to redeem the tract
or real property.
(8) A statement that an entity identified in subdivision (5) is
entitled to reimbursement for additional taxes or special
assessments on the tract or real property that were paid by the
entity subsequent to the tax sale, lien acquisition, or purchase
of the certificate of sale, and before redemption, plus interest.
(9) A statement that the tract or real property has not been
redeemed.
(10) A statement that an entity identified in subdivision (5) is
entitled to receive a deed for the tract or real property if it is not
redeemed before the expiration of the period of redemption
specified in section 4 of this chapter.
(11) A statement that an entity identified in subdivision (5) is
entitled to reimbursement for costs described in section 2(e) of
this chapter.
(12) The date of expiration of the period of redemption
specified in section 4 of this chapter.
(13) A statement that if the property is not redeemed, the owner
of record at the time the tax deed is issued may have a right to
the tax sale surplus, if any.
(14) The street address, if any, or a common description of the
tract or real property.
(15) The key number or parcel number of the tract or real
property.
(f) The notice under this section must include not more than one
(1) tract or item of real property listed and sold in one (1)
description. However, when more than one (1) tract or item of real
property is owned by one (1) person, all of the tracts or real property
that are owned by that person may be included in one (1) notice.
(g) A single notice under this section may be used to notify joint
owners of record at the last address of the joint owners for the
property sold, as indicated in the records of the county auditor.
(h) The notice required by this section is considered sufficient if
the notice is mailed to the address required under subsection (d).
(i) The notice under this section and the notice under section 4.6
of this chapter are not required for persons in possession not shown
in the public records.
(j) If the purchaser fails to:
(1) comply with subsection (c)(3); or
(2) petition for the issuance of a tax deed within the time
permitted under section 4.6(a) of this chapter;
the certificate of sale reverts to the county executive and may be
retained by the county executive or sold under IC 6-1.1-24-6.1.
As added by P.L.83-1989, SEC.14. Amended by P.L.62-1991, SEC.3;
P.L.12-1992, SEC.24; P.L.69-1993, SEC.3; P.L.39-1994, SEC.17;
P.L.56-1996, SEC.8; P.L.139-2001, SEC.16; P.L.170-2003, SEC.11;
P.L.169-2006, SEC.29.
IC 6-1.1-25-4.6
Petition to court for issuance of tax deed; court orders; refunds;
effects of tax deed; appeal
Sec. 4.6. (a) After the expiration of the redemption period
specified in section 4 of this chapter but not later than six (6) months
after the expiration of the period of redemption:
(1) the purchaser, the purchaser's assignee, the county
executive, or the purchaser of the certificate of sale under
IC 6-1.1-24 may; or
(2) in a county where the county auditor and county treasurer
have an agreement under section 4.7 of this chapter, the county
auditor shall, upon the request of the purchaser or the
purchaser's assignee;
file a verified petition in the same court and under the same cause
number in which the judgment of sale was entered asking the court
to direct the county auditor to issue a tax deed if the real property is
not redeemed from the sale. Notice of the filing of this petition shall
be given to the same parties and in the same manner as provided in
section 4.5 of this chapter, except that, if notice is given by
publication, only one (1) publication is required. The notice required
by this section is considered sufficient if the notice is sent to the
address required by section 4.5(d) of this chapter. Any person
owning or having an interest in the tract or real property may file a
written objection to the petition with the court not later than thirty
(30) days after the date the petition was filed. If a written objection
is timely filed, the court shall conduct a hearing on the objection.
(b) Not later than sixty-one (61) days after the petition is filed
under subsection (a), the court shall enter an order directing the
county auditor (on the production of the certificate of sale and a copy
of the order) to issue to the petitioner a tax deed if the court finds
that the following conditions exist:
(1) The time of redemption has expired.
(2) The tract or real property has not been redeemed from the
sale before the expiration of the period of redemption specified
in section 4 of this chapter.
(3) Except with respect to a petition for the issuance of a tax
deed under a sale of the certificate of sale on the property under
IC 6-1.1-24-6.1, all taxes and special assessments, penalties,
and costs have been paid.
(4) The notices required by this section and section 4.5 of this
chapter have been given.
(5) The petitioner has complied with all the provisions of law
entitling the petitioner to a deed.
The county auditor shall execute deeds issued under this subsection
in the name of the state under the county auditor's name. If a
certificate of sale is lost before the execution of a deed, the county
auditor shall issue a replacement certificate if the county auditor is
satisfied that the original certificate existed.
(c) Upon application by the grantee of a valid tax deed in the same
court and under the same cause number in which the judgment of
sale was entered, the court shall enter an order to place the grantee
of a valid tax deed in possession of the real estate. The court may
enter any orders and grant any relief that is necessary or desirable to
place or maintain the grantee of a valid tax deed in possession of the
real estate.
(d) Except as provided in subsections (e) and (f), if:
(1) the verified petition referred to in subsection (a) is timely
filed; and
(2) the court refuses to enter an order directing the county
auditor to execute and deliver the tax deed because of the
failure of the petitioner under subsection (a) to fulfill the notice
requirement of subsection (a);
the court shall order the return of the amount, if any, by which the
purchase price exceeds the minimum bid on the property under
IC 6-1.1-24-5(e) minus a penalty of twenty-five percent (25%) of that
excess. The petitioner is prohibited from participating in any manner
in the next succeeding tax sale in the county under IC 6-1.1-24. The
county auditor shall deposit penalties paid under this subsection in
the county general fund.
(e) Notwithstanding subsection (d), in all cases in which:
(1) the verified petition referred to in subsection (a) is timely
filed;
(2) the petitioner under subsection (a) has made a bona fide
attempt to comply with the statutory requirements under
subsection (b) for the issuance of the tax deed but has failed to
comply with these requirements;
(3) the court refuses to enter an order directing the county
auditor to execute and deliver the tax deed because of the
failure to comply with these requirements; and
(4) the purchaser, the purchaser's successors or assignees, or the
purchaser of the certificate of sale under IC 6-1.1-24 files a
claim with the county auditor for refund not later than thirty
(30) days after the entry of the order of the court refusing to
direct the county auditor to execute and deliver the tax deed;
the county auditor shall not execute the deed but shall refund the
purchase money minus a penalty of twenty-five percent (25%) of the
purchase money from the county treasury to the purchaser, the
purchaser's successors or assignees, or the purchaser of the certificate
of sale under IC 6-1.1-24. The county auditor shall deposit penalties
paid under this subsection in the county general fund. All the
delinquent taxes and special assessments shall then be reinstated and
recharged to the tax duplicate and collected in the same manner as if
the property had not been offered for sale. The tract or item of real
property, if it is then eligible for sale under IC 6-1.1-24, shall be
placed on the delinquent list as an initial offering under IC 6-1.1-24.
(f) Notwithstanding subsections (d) and (e), the court shall not
order the return of the purchase price or any part of the purchase
price if:
(1) the purchaser or the purchaser of the certificate of sale under
IC 6-1.1-24 has failed to provide notice or has provided
insufficient notice as required by section 4.5 of this chapter; and
(2) the sale is otherwise valid.
(g) A tax deed executed under this section vests in the grantee an
estate in fee simple absolute, free and clear of all liens and
encumbrances created or suffered before or after the tax sale except
those liens granted priority under federal law, and the lien of the state
or a political subdivision for taxes and special assessments that
accrue subsequent to the sale. However, the estate is subject to all
easements, covenants, declarations, and other deed restrictions and
laws governing land use, including all zoning restrictions and liens
and encumbrances created or suffered by the purchaser at the tax
sale. The deed is prima facie evidence of:
(1) the regularity of the sale of the real property described in the
deed;
(2) the regularity of all proper proceedings; and
(3) valid title in fee simple in the grantee of the deed.
(h) A tax deed issued under this section is incontestable except by
appeal from the order of the court directing the county auditor to
issue the tax deed filed not later than sixty (60) days after the date of
the court's order.
As added by P.L.83-1989, SEC.15. Amended by P.L.62-1991, SEC.4;
P.L.61-1991, SEC.3; P.L.1-1992, SEC.17; P.L.12-1992, SEC.25;
P.L.69-1993, SEC.4; P.L.39-1994, SEC.18; P.L.88-1995, SEC.8;
P.L.90-1995, SEC.1; P.L.2-1996, SEC.218; P.L.139-2001, SEC.17;
P.L.170-2003, SEC.12; P.L.97-2004, SEC.23; P.L.169-2006,
SEC.30; P.L.89-2007, SEC.10.
IC 6-1.1-25-4.7
Title search and petition for tax deed by county auditor; agreement
with county treasurer
Sec. 4.7. (a) A county auditor and county treasurer may enter into
a mutual agreement for the county auditor to perform the following
duties instead of the purchaser:
(1) Notification and title search under section 4.5 of this
chapter.
(2) Notification and petition to the court for the tax deed under
section 4.6 of this chapter.
(b) If a county auditor and county treasurer enter into an
agreement under this section, notice shall be given under
IC 6-1.1-24-2(a)(11).
As added by P.L.69-1993, SEC.5. Amended by P.L.1-1999, SEC.13.
IC 6-1.1-25-5
Tax deed; form
Sec. 5. (a) A tax deed issued under this chapter shall be issued
substantially in the following form:
Whereas AB did, on the ____ day of __________, 20___, produce
to the undersigned, CD, auditor of the county of __________, in the
state of Indiana, a certificate of sale dated the ____ day of
__________, 20___, signed by EF who, at the date of the sale, was
auditor of the county, from which it appears that AB on the ____ day
of _________, 20___, purchased at public auction, held pursuant to
law, the real property described in this indenture for the sum of
______ dollars and _____ cents, being the amount due on the real
property for taxes, special assessments, penalties and costs for the
years _______, namely: (here set out the real property offered for
sale). Such real property has been recorded in the office of the
_____________ county auditor as delinquent for the nonpayment of
taxes, and proper notice of the sale has been given. It appearing that
AB is the owner of the certificate of sale, that the time for redeeming
such real property has expired, that the property has not been
redeemed, that the undersigned has received a court order for the
issuance of a deed for the real property described in the certificate of
sale, that the records of the __________ county auditor's office state
that the real property was legally liable for taxation, and that the real
property has been duly assessed and properly charged on the
duplicate with the taxes and special assessments for the years
_______;
Therefore, this indenture, made this ___ day of ____________,
20___, between the State of Indiana, by CD, auditor of ___________
county, of the first part, and AB, of the second part, witnesseth: That
the party of the first part, for and in consideration of the premises,
has granted and bargained and sold to the party of the second part,
the real property described in the certificate of sale, situated in the
county of ___________, and State of Indiana, namely and more
particularly described as follows: (here set out the real property
sold), to have and to hold such real property, with the appurtenances
belonging thereto, in as full and ample a manner as the auditor of
said county is empowered by law to convey the same.
In testimony whereof, CD, auditor of ____________ county, has
hereunto set his or her hand, and affixed the seal of the board of
county commissioners, the day and year last above mentioned.
WITNESS: ________________________ (L.S.)
Auditor of ______________ County
STATE OF
INDIANA )
) S.S.
COUNTY OF _____________ )
Before me, the undersigned, ____________________, in and for
said county, this day, personally came the above named CD, auditor
of said county, and acknowledged the execution of the foregoing
deed for the uses and purposes therein mentioned.
In witness whereof, I have hereunto set my hand and seal this
___ day of __________, 20___.
____________________ (L.S.)
(b) The clerk of the circuit court shall acknowledge the execution of tax title deeds issued under this chapter.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.139-2001, SEC.18.
IC 6-1.1-25-5.5
Form of deed to county or city
Sec. 5.5. (a) The deed given by the county auditor to a county that
acquired property under IC 6-1.1-24-6, or to a city agency that
acquired property under IC 36-7-17, shall be in a form prescribed by
the state board of accounts and approved by the attorney general.
(b) The deed given by the county auditor to a city that acquired
property under IC 6-1.1-24-6.6 before its expiration and repeal must
be in a form prescribed by the state board of accounts and approved
by the attorney general.
(Formerly: Acts 1975, P.L.195, SEC.7.) As amended by Acts 1981,
P.L.11, SEC.27; P.L.124-1998, SEC.8; P.L.1-2002, SEC.27;
P.L.1-2003, SEC.29.
IC 6-1.1-25-6
Repealed
(Repealed by P.L.83-1989, SEC.18.)
IC 6-1.1-25-7
Termination of purchaser's lien
Sec. 7. (a) If the:
(1) purchaser;
(2) purchaser's successors or assigns; or
(3) purchaser of the certificate of sale under IC 6-1.1-24;
fails to file the petition within the period provided in section 4.6 of
this chapter, that person's lien against the real property terminates at
the end of that period. However, this section does not apply if the
county or city is the holder of the certificate of sale.
(b) If the notice under section 4.5 of this chapter is not given
within the period specified in section 4.5(a)(3) or 4.5(c)(3) of this
chapter, the lien of the:
(1) purchaser of the property; or
(2) purchaser of the certificate of sale under IC 6-1.1-24;
against the real property terminates at the end of that period.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.87-1987,
SEC.9; P.L.61-1991, SEC.4; P.L.37-1992, SEC.5; P.L.39-1994,
SEC.19; P.L.31-1994, SEC.7; P.L.2-1995, SEC.28; P.L.124-1998,
SEC.9; P.L.139-2001, SEC.19; P.L.170-2003, SEC.13.
IC 6-1.1-25-7.5
County having a consolidated city; list of tax delinquent properties
for metropolitan development commission; acquisition; payment
Sec. 7.5. (a) This section applies to a county having a
consolidated city.
(b) The county auditor shall provide the metropolitan
development commission with a list of real property:
(1) included on the list prepared under IC 6-1.1-24-1.5;
(2) for which a certificate of sale has been issued; and
(3) for which the holder of the certificate has not requested the
county auditor to execute and deliver a deed.
(c) The metropolitan development commission shall, within a
reasonable time after receiving a list under subsection (b), identify
any property described under subsection (b) that the metropolitan
development commission desires to acquire for urban homesteading
under IC 36-7-17 or redevelopment purposes under IC 36-7-15.1.
The metropolitan development commission shall then provide the
county auditor with a list of the properties identified under this
subsection.
(d) The county auditor shall execute and deliver a deed for any
property identified under subsection (c) to the metropolitan
development commission.
(e) The county auditor shall execute and deliver a deed to the
county for any property:
(1) included in the notice prepared under subsection (b); and
(2) not identified under subsection (c).
(f) The metropolitan development commission and the county
may not pay for any property acquired under subsection (d) or (e).
However, a taxing unit having an interest in the taxes on the real
property shall be credited with the full amount of the delinquent tax
due to that unit.
As added by P.L.87-1987, SEC.10. Amended by P.L.39-1994,
SEC.20; P.L.31-1994, SEC.8; P.L.2-1995, SEC.29.
IC 6-1.1-25-8
Tax sale record
Sec. 8. Each county auditor shall maintain a tax sale record on the
form prescribed by the state board of accounts. The record shall
contain:
(1) a description of each parcel of real property:
(A) that is sold under IC 6-1.1-24;
(B) on which a county acquires a lien under IC 6-1.1-24-6;
or
(C) for which a certificate of sale is purchased under
IC 6-1.1-24;
(2) the name of the owner of the real property at the time of the:
(A) sale;
(B) lien acquisition; or
(C) certificate of sale purchase;
(3) the date of the:
(A) sale;
(B) lien acquisition; or
(C) certificate of sale purchase;
(4) the name and mailing address of the:
(A) purchaser of the property and the purchaser's assignee;
or
(B) purchaser of the certificate of sale;
(5) the amount of the minimum bid;
(6) the amount for which the:
(A) real property; or
(B) certificate of sale;
is sold;
(7) the amount of any taxes paid by the:
(A) purchaser of the real property or the purchaser's
assignee; or
(B) purchaser of the certificate of sale;
and the date of the payment;
(8) the amount of any costs certified to the county auditor under
section 2(e) of this chapter and the date of the certification;
(9) the name of the person, if any, who redeems the property;
(10) the date of redemption;
(11) the amount for which the property is redeemed;
(12) the date a deed, if any, to the real property is executed; and
(13) the name of the grantee in the deed.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.139-2001,
SEC.20; P.L.1-2002, SEC.28; P.L.1-2003, SEC.30; P.L.170-2003,
SEC.14.
IC 6-1.1-25-9
Sale of property acquired by county; application of proceeds;
report; actions by county executive
Sec. 9. (a) When a county acquires title to real property under
IC 6-1.1-24 and this chapter, the county executive may dispose of the
real property under IC 36-1-11 or subsection (e). The proceeds of any
sale under IC 36-1-11 shall be applied as follows:
(1) First, to the cost of the sale or offering for sale of the real
property, including the cost of:
(A) maintenance;
(B) preservation;
(C) administration of the property before the sale or offering
for sale of the property;
(D) unpaid costs of the sale or offering for sale of the
property;
(E) preparation of the property for sale;
(F) advertising; and
(G) appraisal.
(2) Second, to any unrecovered cost of the sale or offering for
sale of other real property in the same taxing district acquired
by the county under IC 6-1.1-24 and this chapter, including the
cost of:
(A) maintenance;
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