Introduced Version
HOUSE BILL No. 1161
_____
DIGEST OF INTRODUCED BILL
Citations Affected: IC 6-1.1.
Synopsis: Property tax sales. Allows a county to sell one or more
tracts or items together at tax sale. With respect to a property that has
not sold for the minimum price at two tax sales, allows the county to
sell the tax sale certificate for less than the minimum price and
establishes procedures for the sale and for redemption.
Effective: July 1, 2003.
Dobis, Frenz
January 7, 2003, read first time and referred to Committee on Ways and Means.
Introduced
First Regular Session 113th General Assembly (2003)
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HOUSE BILL No. 1161
A BILL FOR AN ACT to amend the Indiana Code concerning
taxation.
Be it enacted by the General Assembly of the State of Indiana:
SOURCE: IC 6-1.1-24-2; (03)IN1161.1.1. -->
SECTION 1.
IC 6-1.1-24-2
, AS AMENDED BY P.L.139-2001,
SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2003]: 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) twenty-five dollars ($25) for 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, 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 filed with the court before the date
designated as the earliest date on which the application for
judgment may be filed.
(C) 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. Except as provided in section 5.5
of this chapter, the sale must take place on or after August 1 and
before November 1 of each year.
(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 under this chapter only
if the tract or item is sold together with one (1) or more other
tracts or items.
SOURCE: IC 6-1.1-24-6; (03)IN1161.1.2. -->
SECTION 2.
IC 6-1.1-24-6
IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2003]: Sec. 6. (a) When a tract or
an item of real property is offered for sale under this chapter for two (2)
consecutive tax sales 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 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 the second time.
(b) When a county acquires a lien under this section, the county
auditor shall issue a tax sale certificate to the county in the manner
provided in section 9 of this chapter. The county auditor shall date the
certificate the day that the county acquires the lien. When a county
acquires a certificate under this section, the county has the same rights
as a purchaser. However, the county shall hold the property certificate
for the taxing units described in subsection (c).
(c) When a lien is acquired by a county under this section, no money
shall be paid by the county. 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.
SOURCE: IC 6-1.1-24-6.1; (03)IN1161.1.3. -->
SECTION 3.
IC 6-1.1-24-6.1
IS ADDED TO THE INDIANA
CODE AS A
NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2003]:
Sec. 6.1. (a) The county commissioners
may:
(1) by resolution, identify properties:
(A) that are described in section 6.7(a) of this chapter; and
(B) concerning which the county commissioners desire to
offer to the public the certificates of sale acquired by the
county under section 6 of this chapter;
(2) set a date, time, and place for a public sale of the
certificates of sale that is not earlier than ninety (90) days
after the public notice; and
(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 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 street address;
(2) specify that the county commissioners will accept bids for
the certificates of sale for the price referred to in subsection
(a)(3);
(3) 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
section 4.5 of this chapter;
(D) the costs of a title search or of examining and updating
the abstract of title for the tract or item of real property;
and
(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
(4) 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.
SOURCE: IC 6-1.1-24-6.3; (03)IN1161.1.4. -->
SECTION 4.
IC 6-1.1-24-6.3
IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2003]: 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 commissioners shall sell the certificate of sale,
subject to the right of redemption, to the highest bidder at public
auction.
(d) The county auditor shall serve as the clerk of the sale.
SOURCE: IC 6-1.1-24-6.4; (03)IN1161.1.5. -->
SECTION 5.
IC 6-1.1-24-6.4
IS ADDED TO THE INDIANA
CODE AS A
NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2003]:
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.
SOURCE: IC 6-1.1-25-1; (03)IN1161.1.6. -->
SECTION 6.
IC 6-1.1-25-1
, AS AMENDED BY P.L.139-2001,
SECTION 10, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2003]: 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.
SOURCE: IC 6-1.1-25-2; (03)IN1161.1.7. -->
SECTION 7.
IC 6-1.1-25-2
, AS AMENDED BY P.L.139-2001,
SECTION 11, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2003]: 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 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, or 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)(3).
SOURCE: IC 6-1.1-25-2.5; (03)IN1161.1.8. -->
SECTION 8.
IC 6-1.1-25-2.5
, AS AMENDED BY P.L.139-2001,
SECTION 12, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2003]: 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;
or
(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;
or
(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.
SOURCE: IC 6-1.1-25-3; (03)IN1161.1.9. -->
SECTION 9.
IC 6-1.1-25-3
, AS AMENDED BY P.L.139-2001,
SECTION 13, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2003]: Sec. 3. When real property is redeemed and the
certificate of sale is surrendered to the county auditor, the auditor shall
issue a warrant to the:
(1) purchaser; or
(2) purchaser's assignee; or
(3) purchaser of the certificate of sale under
IC 6-1.1-24
;
in an amount equal to the amount received by the county treasurer for
redemption. 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 to the purchaser or purchaser's assignee in the manner
provided in this section.
SOURCE: IC 6-1.1-25-4; (03)IN1161.1.10. -->
SECTION 10.
IC 6-1.1-25-4
, AS AMENDED BY P.L.1-2002,
SECTION 26, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2003]: 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 county acquires a lien
on the property under IC 6-1.1-24-6;
(3) (2) one hundred twenty (120) days after the date of sale to a
purchasing agency qualified under
IC 36-7-17
;
(4) (3) one hundred twenty (120) days after the date of sale of real
property on the list prepared under
IC 6-1.1-24-1.5
; or
(5) (4) one hundred twenty (120) days after the date of sale under
IC 6-1.1-24-5.5
(b).
(b)
The period for redemption of real property:
(1) on which the county 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 acquires
the lien under
IC 6-1.1-24-6.
(c) The period for redemption of real property:
(1) on which the county 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 in the manner provided in
IC 6-1.1-24-6.5.
(c) (e) When a deed is issued to a county 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.
(d) (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
(c). (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.
(e) (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.
(f) (h) A county auditor is not required to execute a deed to the
county 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 may enter the property to
conduct environmental investigations.
(g) (i) If the county executive makes the determination under
subsection
(f) (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.
SOURCE: IC 6-1.1-25-4.5; (03)IN1161.1.11. -->
SECTION 11.
IC 6-1.1-25-4.5
, AS AMENDED BY P.L.139-2001,
SECTION 16, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2003]: Sec. 4.5. (a) A purchaser
or the purchaser's assignee
or a county is entitled to a tax deed to the property that was sold only
if:
(1) the redemption period specified in section
4 4(a) of this
chapter has expired;
(2) the property has not been redeemed within the period of
redemption specified in section
4 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:
(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.
(b)
A county is entitled to a tax deed to property on which the
county 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
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
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
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
purchaser or assignee or, in a county where the county
auditor and county treasurer have an agreement under section 4.7 of
this chapter, the county auditor person required to give the notice
under subsection (a), (b), or (c) shall give the notice
required by
subsection (a), 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,
sold, 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
purchaser or assignee or, in a county where the county auditor and
county treasurer have an agreement under section 4.7 of this chapter,
the county auditor 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.
(c) (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 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
the purchaser or the purchaser's successors
or assignees are 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
purchaser 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
the purchaser or the purchaser's assignee 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
the purchaser or the purchaser's assignee 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.
(d) (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.
(e) (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.
(f) (h) The notice required by this section is considered sufficient if
the notice is mailed to the address required under subsection (b). (d).
(g) (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.
SOURCE: IC 6-1.1-25-4.6; (03)IN1161.1.12. -->
SECTION 12.
IC 6-1.1-25-4.6
, AS AMENDED BY P.L.139-2001,
SECTION 17, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2003]: 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,
or the county,
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(b) 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 petition 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
, 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 the court refuses
to enter an order directing the county auditor to execute and deliver the
tax deed because of the failure of the purchaser or purchaser's assignee
petitioner under subsection (a) to fulfill the requirements of this
section, the court shall order the return of the purchase price minus a
penalty of twenty-five percent (25%) of the amount of the purchase
price. Penalties paid under this subsection shall be deposited in the
county general fund.
(e) Notwithstanding subsection (d), in all cases in which:
(1) either:
(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;
(1) 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; and
(2) 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;
the county auditor shall not execute the deed but shall refund the
purchase money plus six percent (6%) interest per annum from the
county treasury to the purchaser, or the purchaser's successors or
assignees, or the purchaser of the certificate of sale under
IC 6-1.1-24.
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 6-1.1-24-6.
(f) Notwithstanding subsections (d) and (e), the court shall not order
the return 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.
SOURCE: IC 6-1.1-25-7; (03)IN1161.1.13. -->
SECTION 13.
IC 6-1.1-25-7
, AS AMENDED BY P.L.139-2001,
SECTION 19, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2003]: Sec. 7. (a) If the:
(1) purchaser; or the
(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, the purchaser's 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
purchaser's 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.
SOURCE: IC 6-1.1-25-8; (03)IN1161.1.14. -->
SECTION 14.
IC 6-1.1-25-8
, AS AMENDED BY P.L.1-2002,
SECTION 28, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2003]: 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 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; if
any 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.
SOURCE: IC 6-1.1-25-10; (03)IN1161.1.15. -->
SECTION 15.
IC 6-1.1-25-10
, AS AMENDED BY P.L.139-2001,
SECTION 21, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2003]: Sec. 10. (a) If, before the court issues an order
directing the county auditor to issue a tax deed to a tract or item of real
property sold under
IC 6-1.1-24
, it is found by the county auditor and
the county treasurer that the sale was invalid, the county auditor shall
refund:
(1) the purchase money and all taxes and special assessments on
the property paid by the purchaser, or the purchaser's assigns, or
the purchaser of the certificate of sale under
IC 6-1.1-24
after
the tax sale plus six percent (6%) interest per annum; and
(2) subject to any limitation under section 2.5 of this chapter, any
costs paid by the purchaser, or the purchaser's assigns, or the
purchaser of the certificate of sale under
IC 6-1.1-24
under
section 2 of this chapter;
from the county treasury to the purchaser, or the purchaser's successors
or assigns, or the purchaser of the certificate of sale under
IC 6-1.1-24.
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 6-1.1-24-6.
(b) A political subdivision shall reimburse the county for interest
paid by the county under subsection (a) if:
(1) the invalidity of the sale under
IC 6-1.1-24
resulted from the
failure of the political subdivision to give adequate notice of a lien
to property owners; and
(2) the existence of the lien resulted in the sale of the property
under
IC 6-1.1-24.
SOURCE: IC 6-1.1-25-11; (03)IN1161.1.16. -->
SECTION 16.
IC 6-1.1-25-11
, AS AMENDED BY P.L.139-2001,
SECTION 22, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2003]: Sec. 11. (a) Subsequent to the issuance of the order
directing the county auditor to issue a tax deed to real property sold
under
IC 6-1.1-24
, a county auditor shall refund the purchase money
plus six percent (6%) interest per annum from the county treasury to
the purchaser,
or the purchaser's successors or assigns,
or the
purchaser of the certificate of sale under
IC 6-1.1-24
if it is found
by the court that entered the order for the tax deed that:
(1) the real property described in the deed was not subject to the
taxes for which it was sold;
(2) the delinquent taxes or special assessments for which the real
property was sold were properly paid before the sale; or
(3) the legal description of the real property in the tax deed is void
for uncertainty.
(b) The grantee of an invalid tax deed, including the county, to
whom a refund is made under this section shall execute, acknowledge,
and deliver to the owner a deed conveying whatever interest the
purchaser may have acquired by the tax sale deed. If a county is
required to execute a deed under this section, the deed shall be signed
by the county board of commissioners and acknowledged by the clerk
of the circuit court.
(c) A refund may not be made under this section while an action
initiated under either section 14 or 16 of this chapter is pending.