Introduced Version






HOUSE BILL No. 1803

_____


DIGEST OF INTRODUCED BILL



Citations Affected: IC 6-1.1.

Synopsis: Property tax sales. Amends the procedures for property tax sales and redemption of property sold in property tax sales.

Effective: July 1, 2005.





Saunders




    January 19, 2005, read first time and referred to Committee on Local Government.







Introduced

First Regular Session 114th General Assembly (2005)


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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HOUSE BILL No. 1803



    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 6-1.1-24-1; (05)IN1803.1.1. -->     SECTION 1. IC 6-1.1-24-1 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2005]: Sec. 1. (a) On or Before July 1 2 of each year, the county treasurer shall certify to the county auditor a list of real property on which any of the following exist:
        (1) Any property taxes or special assessments certified to the county auditor for collection by the county treasurer from the prior year's spring installment or before are delinquent as determined under IC 6-1.1-37-10.
        (2) Any unpaid costs are due under section 2(b) of this chapter from a prior tax sale.
Failure of the county treasurer to certify the list before July 2 does not invalidate an otherwise valid sale.
    (b) The county auditor shall maintain a list of all real property eligible for sale. Unless the taxpayer pays to the county treasurer the amounts in subsection (a), the taxpayer's property shall remain on the list. The list must:
        (1) describe the real property by parcel number and common

street address, if any;
        (2) for a tract or item of real property with a single owner, indicate the name of the owner; and
        (3) for a tract or item with multiple owners, indicate the name of at least one (1) of the owners.
    (c) Except as otherwise provided in this chapter, the real property so listed is eligible for sale in the manner prescribed in this chapter.
    (d) Not later than fifteen (15) days after the date of the county treasurer's certification under subsection (a), the county auditor shall mail by certified mail a copy of the list described in subsection (b) to each mortgagee who requests from the county auditor by certified mail a copy of the list. Failure of the county auditor to mail the list under this subsection does not invalidate an otherwise valid sale.

SOURCE: IC 6-1.1-24-2; (05)IN1803.1.2. -->     SECTION 2. IC 6-1.1-24-2 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2005]: 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 or common description 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 indicates the tracts or items that will be sold together.
    (b) If within sixty (60) days before the date of the tax sale the county incurs costs set under subsection (a)(3)(D) and those costs are not paid, the county auditor shall enter the amount of costs that remain unpaid upon the tax duplicate of the property for which the costs were set. The county treasurer shall mail notice of unpaid costs entered upon a tax duplicate under this subsection to the owner of the property identified in the tax duplicate.
    (c) The amount of unpaid costs entered upon a tax duplicate under subsection (b) must be paid no later than the date upon which the next installment of real estate taxes for the property is due. Unpaid costs entered upon a tax duplicate under subsection (b) are a lien against the

property described in the tax duplicate, and amounts remaining unpaid on the date the next installment of real estate taxes is due may be collected in the same manner that delinquent property taxes are collected.
    (d) The county auditor and county treasurer may establish the condition that a tract or item will be sold and may be redeemed under this chapter only if the tract or item is sold or redeemed together with one (1) or more other tracts or items. Property may be sold together only if the tract or item is owned by the same person. Property sold together must be redeemed together.

SOURCE: IC 6-1.1-24-3; (05)IN1803.1.3. -->     SECTION 3. IC 6-1.1-24-3 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2005]: Sec. 3. (a) When real property is eligible for sale under this chapter, the county auditor shall post a copy of the notice required by sections 2 and 2.2 of this chapter at a public place of posting in the county courthouse or in another public county building at least twenty-one (21) days before the earliest date of application for judgment. In addition, the county auditor shall, in accordance with IC 5-3-1-4, publish the notice required in sections 2 and 2.2 of this chapter once each week for three (3) consecutive weeks before the earliest date on which the application for judgment may be made. The expenses of this publication shall be paid out of the county general fund without prior appropriation.
    (b) Subject to subsection (d), at least twenty-one (21) days before the application for judgment is made, the county auditor shall mail a copy of the notice required by sections 2 and 2.2 of this chapter by certified mail, return receipt requested, to any mortgagee who annually requests, by certified mail, a copy of the notice. However, the failure of the county auditor to mail this notice or its nondelivery does not affect the validity of the judgment and order.
    (c) The advertisement published mailing of notice under section 4(b) of this chapter is considered sufficient notice of the intended application for judgment and of the sale of real property under the order of the court.
     (d) The county auditor is not required to mail the notice referred to in subsection (b) by certified mail to a person with a mailing address outside the United States.
SOURCE: IC 6-1.1-24-4; (05)IN1803.1.4. -->     SECTION 4. IC 6-1.1-24-4 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2005]: Sec. 4. (a) Subject to subsection (d), not less than twenty-one (21) days before the earliest date on which the application for judgment and order for sale of real property eligible for sale may be made, the county auditor shall send a notice of the sale by certified mail to:
        (1) the owner of record of real property with a single owner; or
        (2) to at least one (1) of the owners of real property with multiple owners;
at the last address of the owner for the property as indicated in the records of the county auditor. The county auditor shall prepare the notice in the form prescribed by the state board of accounts. The notice must set forth the key number, if any, of the real property and a street address, if any, or other common description of the property other than a legal description. The notice must include the statement set forth in section 2(a)(4) of this chapter. The county auditor must present proof of this mailing to the court along with the application for judgment and order for sale. Failure by an owner to receive or accept the notice required by this section does not affect the validity of the judgment and order. The owner of real property shall notify the county auditor of the owner's correct address. The notice required under this section is considered sufficient if the notice is mailed to the address required by this section.
    (b) This subsection applies to a county having a consolidated city. In addition to the notice required under subsection (a) for real property on the list prepared under section 1.5(e) of this chapter, the county auditor shall prepare and mail the notice required under section 2.2 of this chapter no later than August 15 in the year in which the property is to be sold under this chapter.
    (c) On or before the day of sale, the county auditor shall list, on the tax sale record required by IC 6-1.1-25-8, all properties that will be offered for sale.
     (d) The county auditor is not required to mail the notice referred to in subsection (a) by certified mail to a person with a mailing address outside the United States.
SOURCE: IC 6-1.1-24-5.3; (05)IN1803.1.5. -->     SECTION 5. IC 6-1.1-24-5.3 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2005]: Sec. 5.3. (a) This section applies to the following:
        (1) A person who owes delinquent taxes, special assessments, penalties, interest, or costs directly attributable to a prior tax sale on a tract or item of real property listed under section 1 of this chapter.
        (2) A person who is an agent of the person described in subdivision (1).
    (b) A person subject to this section may not purchase a tract or an item of real property or a certificate of sale offered for sale under section 5, or 5.5, or 6.1 of this chapter.
    (c) If a person purchases a tract or an item of real property or a

certificate of sale that the person was not eligible to purchase under this section, the sale of the property or certificate is void. The county treasurer shall apply the amount of the person's bid to the person's delinquent taxes and offer the tract or item of real property or certificate for sale again under this chapter.

SOURCE: IC 6-1.1-24-6.1; (05)IN1803.1.6. -->     SECTION 6. IC 6-1.1-24-6.1 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2005]: 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) publish notice in accordance with IC 5-3-1 of the date, time, and place for a public sale of the certificates of sale that is not earlier than ninety (90) days after the last date the notice is published; 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 for which the tract or item of real property was last offered for sale; 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 common 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) specify the minimum bid for each parcel;
        (4) include a statement that a person redeeming each tract or item of real property after the sale of the certificate must pay:
            (A) the amount of the minimum bid under section 5(e) of this chapter for which the tract or item of real property was last offered for sale;
            (B) ten percent (10%) of the amount for which the certificate is sold;
            (C) the attorney's fees; and costs of giving notice under IC 6-1.1-25-4.5;
            (D) the costs of a title search or of examining and updating the

abstract of title for the tract or item of real property; 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
             (F) the costs of giving notice under section 4 of this chapter, including:
                (i) postage;
                (ii) certified mailing fees; and
                (iii) publication costs;
and
        (5) include a statement that, if the certificate is sold for an amount more than the minimum bid under section 5(e) of this chapter for which the tract or item of real property was last offered for sale and the property is not redeemed, the owner of record of the tract or item of real property who is divested of ownership at the time the tax deed is issued may have a right to the tax sale surplus.

SOURCE: IC 6-1.1-24-9; (05)IN1803.1.7. -->     SECTION 7. IC 6-1.1-24-9 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2005]: Sec. 9. (a) Immediately after a tax sale purchaser pays the bid, as evidenced by the receipt of the county treasurer, or immediately after the county acquires a lien under section 6 of this chapter, the county auditor shall deliver a certificate of sale to the purchaser or to the county or to the city. The certificate shall be signed by the auditor and registered in the auditor's office. The certificate shall contain:
        (1) a description of real property that corresponds to the description used on the notice of sale;
        (2) the name of:
            (A) the owner of record at the time of the sale of real property with a single owner; or
            (B) at least one (1) of the owners of real property with multiple owners;
        (3) the mailing address of the owner of the real property sold as indicated in the records of the county auditor;
        (4) the name of the purchaser;
        (5) the date of sale;
        (6) the amount for which the real property was sold;
        (7) the amount of the minimum bid for which the tract or real property was offered at the time of sale as required by section 5 of this chapter;
        (8) the date when the period of redemption specified in IC 6-1.1-25-4 will expire;
        (9) the court cause number under which judgment was obtained; and
        (10) the street address, if any, or common description of the real property.
    (b) When a certificate of sale is issued under this section, the purchaser acquires a lien against the real property for the entire amount paid. The lien of the purchaser is superior to all liens against the real property which exist at the time the certificate is issued. except:
        (1) a lien granted priority under federal law; and
        (2) the lien of the state or a political subdivision for taxes and special assessments that accrue after the sale.

    (c) A certificate of sale is assignable. However, an assignment is not valid unless it is endorsed on the certificate of sale, acknowledged before an officer authorized to take acknowledgments of deeds, and registered in the office of the county auditor. When a certificate of sale is assigned, the assignee acquires the same rights and obligations that the original purchaser acquired.
SOURCE: IC 6-1.1-25-2; (05)IN1803.1.8. -->     SECTION 8. IC 6-1.1-25-2 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2005]: 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, 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.
         (3) The costs of giving notice under section 4.5 of this chapter, including:
            (A) postage;
            (B) certified mailing fees; and
            (C) publication costs.

    (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).
SOURCE: IC 6-1.1-25-3; (05)IN1803.1.9. -->     SECTION 9. IC 6-1.1-25-3 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2005]: 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:
        (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 endorse 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.
     (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 county auditor shall issue a warrant to the purchaser of the certificate of sale, or the purchaser's assignee, in an amount equal to the remainder of:
        (1) the amount received by the county treasurer for redemption; minus
        (2) the remainder of:
            (A) the amount of the minimum bid under IC 6-1.1-24-5(e) for which the tract or item of real property was last offered for sale; and
            (B) the amount for which the certificate of sale was sold.

SOURCE: IC 6-1.1-25-4.5; (05)IN1803.1.10. -->     SECTION 10. IC 6-1.1-25-4.5 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2005]: 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 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 6-1.1-24-6.1 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 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) A purchaser or the purchaser's assignee is entitled to a tax deed to the property that was sold under IC 6-1.1-24-5.5(b) only if:
        (1) the redemption period specified in section 4(a)(4) of this chapter has expired;
        (2) the property has not been redeemed within the period of redemption specified in section 4(a)(4) of this chapter; and
        (3) not later than ninety (90) days after the date of the sale, the purchaser or the purchaser's assignee 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.
    (e) Subject to subsection (l), the person required to give the notice under subsection (a), (b), or (c), or (d) 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 or the address indicated is no longer valid and a valid address cannot be located by ordinary means by the person required to give the notice under subsection (a), (b), or (c), or (d), the person may give notice by publication in accordance with IC 5-3-1-4 once each week for three (3) consecutive weeks.
    (f) 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 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.
    (g) 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.
    (h) 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.
    (i) The notice required by this section is considered sufficient if the notice is mailed to the address required under subsection (e).
    (j) 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.
    (k) If the purchaser of a certificate of sale under IC 6-1.1-24-6.1 fails to:
        (1) comply with subsection (c)(3); or
        (2) file a 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 and may be retained by the county or sold under IC 6-1.1-24-6.1.
     (l) A person is not required to mail the notice referred to in subsection (e) by certified mail to a person with a mailing address outside the United States.

SOURCE: IC 6-1.1-25-4.6; (05)IN1803.1.11. -->     SECTION 11. IC 6-1.1-25-4.6 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2005]: 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, 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 by the method by which notice is given under 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(e) 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 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 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) 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, 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 6-1.1-25-4.7; (05)IN1803.1.12. -->     SECTION 12. IC 6-1.1-25-4.7 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2005]: 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). IC 6-1.1-24-2(a)(12).
SOURCE: IC 6-1.1-25-8; (05)IN1803.1.13. -->     SECTION 13. IC 6-1.1-25-8 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2005]: 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) the key number and 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 sold under IC 6-1.1-24; IC 6-1.1-24-6.1.
        (2) the name of the owner of the record of real property with a single owner, or at least one (1) of the owners of record of real property with multiple owners, at the time of the:
            (A) sale;
            (B) lien acquisition; or
            (C) sale of the certificate of sale; purchase;
        (3) the date of the:
            (A) sale;
            (B) lien acquisition; or
            (C) sale of the certificate of sale; purchase;
        (4) the name and mailing address of the:
            (A) purchaser of the property and, if the purchaser assigned the property, the purchaser's assignee; or
            (B) purchaser of the certificate of sale and, if the purchaser assigned the certificate of sale, the purchaser's assignee;
        (5) the amount of the minimum bid under IC 6-1.1-24-5(e);
        (6) the amount for which the:
            (A) real property; or
            (B) certificate of sale;
        is sold;
        (7) the amount of any taxes or special assessments paid after the sale 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; and
        (14) for each sale of a certificate of sale under IC 6-1.1-24-6.1, the amount referred to in IC 6-1.1-24-6.1(a)(3).

SOURCE: IC 6-1.1-25-9; (05)IN1803.1.14. -->     SECTION 14. IC 6-1.1-25-9 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2005]: Sec. 9. (a) When a county acquires title to real property under IC 6-1.1-24 and this chapter, the county 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;
            (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.
        (3) Third, to the payment of the taxes on the real property that were removed from the tax duplicate under section 4(c) of this chapter.
        (4) Fourth, any surplus remaining into the county general fund.
    (b) The county auditor shall file a report with the board of commissioners before January 31 of each year. The report must:
        (1) list the real property acquired under IC 6-1.1-24 and this chapter; and
        (2) indicate if any person resides or conducts a business on the

property.
    (c) Subject to subsection (f), the county auditor shall mail a notice by certified mail before March 31 of each year to each person listed in subsection (b)(2). The notice must state that the county has acquired title to the tract the person occupies.
    (d) If the county determines under IC 36-1-11 that any real property so acquired should be retained by the county, then the county shall not dispose of the real property. The county executive may repair, maintain, equip, alter, and construct buildings upon the real property so retained in the same manner prescribed for other county buildings.
    (e) The county may transfer title to real property described in subsection (a) to the redevelopment commission at no cost to the commission for sale or grant under IC 36-7-14-22.2, IC 36-7-15.1-15.1, or IC 36-7-15.1-15.2.
     (f) The county auditor is not required to mail the notice referred to in subsection (c) by certified mail to a person with a mailing address outside the United States.