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)


PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana Constitution) is being amended, the text of the existing provision will appear in this style type, additions will appear in this style type, and deletions will appear in this style type.
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Conflict reconciliation: Text in a statute in this style type or this style type reconciles conflicts between statutes enacted by the 2002 Regular or Special Session of the General Assembly.

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.