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, 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).".