January 27, 2006





SENATE BILL No. 341

_____


DIGEST OF SB 341 (Updated January 25, 2006 8:09 pm - DI 106)



Citations Affected: IC 6-1.1; IC 36-1; IC 36-7.

Synopsis: Tax sales and redevelopment. Deletes the $25 limit on postage and publication costs that can be included in the minimum bid amount and provides that the price of property sold at a tax sale includes the greater of $25 or the amount of the postage and publication costs. Requires certain orders under the unsafe building law to also be served on persons having a present possessory interest in the premises. Specifies that a person with a property interest in an unsafe premises who does not: (1) record an instrument reflecting the interest; or (2) provide to the enforcement authority the person's name and address, and the location of the unsafe premises; is deemed to consent to reasonable action taken under the unsafe building law for which notice would be required and relinquishes a claim to notice. Provides that liens for special assessments have the same priority status as liens for property taxes. Increases the interest rate on delinquent tax payments made by mortgagees from 6% to 10% (the same rate applicable to tax sale purchasers). Provides for the certification for tax sale of real property for which any property taxes or special assessments are delinquent from the prior year's fall installment (rather than the spring installment, under current law). Allows all counties to use a provision that currently allows only Marion County to designate certain delinquent properties for acquisition. Prohibits persons who have violated the unsafe building law from bidding at tax sales. Provides that a sale to an ineligible bidder is subject to forfeiture, based on the determination of the county treasurer. Provides that in the event
(Continued next page)


Effective: July 1, 2006; January 1, 2007.





Wyss, Broden




    January 10, 2006, read first time and referred to Committee on Judiciary.
    January 26, 2006, amended, reported favorably _ Do Pass.





Digest Continued

of forfeiture, the amount of the bid will be applied to the amounts owed by the ineligible bidder and a certificate for the property shall be issued to the county executive. Repeals a provision authorizing a second tax sale. Provides that property not sold at the single tax sale shall be transferred to the county executive (or the metropolitan development commission, in the case of Marion County). Replaces the term "county commissioners" with "county executive" in the tax sale statutes. Allows the county executive or metropolitan development commission to hold, manage, maintain, use, convey, or dispose for any redevelopment purposes those properties not sold for the minimum bid. Gives redevelopment commissions and the metropolitan redevelopment commission additional powers concerning the disposition of tax sale properties. Allows a hearing authority under the unsafe building law to impose fines and additional civil penalties under certain circumstances. Allows the civil penalties and fines to be collected under the special assessment procedures. Increases the amount of a civil penalty that may be imposed by a court under the unsafe building law from $1,000 to $5,000. Provides that a hearing authority under the unsafe building law may impose additional civil penalties if the hearing authority finds that: (1) significant work on the premises to comply with the original order has not been accomplished; and (2) the premises have a negative effect on property values or the quality of life of the surrounding area or the premises require the provision of services by local government in excess of the services required by ordinary properties. Allows a court to require a performance bond from a property owner if the property owner requests additional time to comply with an order under the unsafe building law. Amends the notice requirements for certain actions under the unsafe building law. Provides that in the case of a tax sale purchase that may be forfeited because the purchaser owes delinquent taxes or assessments, the county treasurer must notify the person in writing that the sale is subject to forfeiture if the person does not pay the amounts that the person owes within 30 days of the notice. Provides that if a county executive disposes of real property, the property taxes collected for the real property in the first year the real property is subject to taxation after the year the real property is sold or otherwise conveyed shall be disbursed to the county executive that sold or otherwise conveyed the real property. Provides that the disbursements to the county executive must be deposited in the county general fund, the redevelopment fund, the unsafe building fund, or the housing trust fund. Specifies that this disbursement to the county executive terminates in the second year the item of real property is subject to taxation.



January 27, 2006

Second Regular Session 114th General Assembly (2006)


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.
Additions: Whenever a new statutory provision is being enacted (or a new constitutional provision adopted), the text of the new provision will appear in this style type. Also, the word NEW will appear in that style type in the introductory clause of each SECTION that adds a new provision to the Indiana Code or the Indiana Constitution.
Conflict reconciliation: Text in a statute in this style type or this style type reconciles conflicts between statutes enacted by the 2005 Regular Session of the General Assembly.

SENATE BILL No. 341



    A BILL FOR AN ACT to amend the Indiana Code concerning local government.

Be it enacted by the General Assembly of the State of Indiana:

SOURCE: IC 6-1.1-22-8; (06)SB0341.1.1. -->     SECTION 1. IC 6-1.1-22-8 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2007]: Sec. 8. (a) The county treasurer shall either:
        (1) mail to the last known address of each person liable for any property taxes or special assessment, as shown on the tax duplicate or special assessment records, or to the last known address of the most recent owner shown in the transfer book a statement of current and delinquent taxes and special assessments; or
        (2) transmit by written, electronic, or other means to a mortgagee maintaining an escrow account for a person who is liable for any property taxes or special assessments, as shown on the tax duplicate or special assessment records a statement of current and delinquent taxes and special assessments.
    (b) The county treasurer may include the following in the statement:
        (1) An itemized listing for each property tax levy, including:
            (A) the amount of the tax rate;
            (B) the entity levying the tax owed; and
            (C) the dollar amount of the tax owed; and
            (D) the dollar amount of each special assessment owed.

        (2) Information designed to inform the taxpayer or mortgagee clearly and accurately of the manner in which the taxes billed in the tax statement are to be used.
A form used and the method by which the statement and information, if any, are transmitted must be approved by the state board of accounts. The county treasurer may mail or transmit the statement and information, if any, one (1) time each year at least fifteen (15) days before the date on which the first or only installment is due. Whenever a person's tax liability for a year is due in one (1) installment under IC 6-1.1-7-7 or section 9 of this chapter, a statement that is mailed must include the date on which the installment is due and denote the amount of money to be paid for the installment. Whenever a person's tax liability is due in two (2) installments, a statement that is mailed must contain the dates on which the first and second installments are due and denote the amount of money to be paid for each installment.
    (c) All payments of property taxes and special assessments shall be made to the county treasurer. The county treasurer, when authorized by the board of county commissioners, may open temporary offices for the collection of taxes in cities and towns in the county other than the county seat.
    (d) Before July 1, 2004, the department of local government finance shall designate five (5) counties to participate in a pilot program to implement the requirements of subsection (e). The department shall immediately notify the county treasurer, county auditor, and county assessor in writing of the designation under this subsection. The legislative body of a county not designated for participation in the pilot program may adopt an ordinance to implement the requirements of subsection (e). The legislative body shall submit a copy of the ordinance to the department of local government finance, which shall monitor the county's implementation of the requirements of subsection (e) as if the county were a participant in the pilot program. The requirements of subsection (e) apply:
        (1) only in:
            (A) a county designated to participate in a pilot program under this subsection, for property taxes first due and payable after December 31, 2004, and before January 1, 2008; or
            (B) a county adopting an ordinance under this subsection, for

property taxes first due and payable after December 31, 2003, or December 31, 2004 (as determined in the ordinance), and before January 1, 2008; and
        (2) in all counties for taxes first due and payable after December 31, 2007.
    (e) Subject to subsection (d), regardless of whether a county treasurer transmits a statement of current and delinquent taxes and special assessments to a person liable for the taxes under subsection (a)(1) or to a mortgagee under subsection (a)(2), the county treasurer shall mail the following information to the last known address of each person liable for the property taxes or special assessments or to the last known address of the most recent owner shown in the transfer book. The county treasurer shall mail the information not later than the date the county treasurer transmits a statement for the property under subsection (a)(1) or (a)(2). The county treasurer, county auditor, and county assessor shall cooperate to generate the information to be included on the form. The information that must be provided is the following:
        (1) A breakdown showing the total property tax and special assessment liability and the amount of the taxpayer's liability that will be distributed to each taxing unit in the county.
        (2) A comparison showing any change in the assessed valuation for the property as compared to the previous year.
        (3) A comparison showing any change in the property tax and special assessment liability for the property as compared to the previous year. The information required under this subdivision must identify:
            (A) the amount of the taxpayer's liability distributable to each taxing unit in which the property is located in the current year and in the previous year; and
            (B) the percentage change, if any, in the amount of the taxpayer's liability distributable to each taxing unit in which the property is located from the previous year to the current year.
        (4) An explanation of the following:
            (A) The homestead credit and all property tax deductions.
            (B) The procedure and deadline for filing for the homestead credit and each deduction.
            (C) The procedure that a taxpayer must follow to:
                (i) appeal a current assessment; or
                (ii) petition for the correction of an error related to the taxpayer's property tax and special assessment liability.


            (D) The forms that must be filed for an appeal or a petition described in clause (C).
        The department of local government finance shall provide the explanation required by this subdivision to each county treasurer.
        (5) A checklist that shows:
            (A) the homestead credit and all property tax deductions; and
            (B) whether the homestead credit and each property tax deduction applies in the current statement for the property transmitted under subsection (a)(1) or (a)(2).
    (f) The information required to be mailed under subsection (e) must be simply and clearly presented and understandable to the average individual.
    (g) A county that incurs:
        (1) initial computer programming costs directly related to implementation of the requirements of subsection (e); or
        (2) printing costs directly related to mailing information under subsection (e);
shall submit an itemized statement of the costs to the department of local government finance for reimbursement from the state. The treasurer of state shall pay a claim approved by the department of local government finance and submitted under this section on a warrant of the auditor of state. However, the treasurer of state may not pay any additional claims under this subsection after the total amount of claims paid reaches fifty thousand dollars ($50,000).
SOURCE: IC 6-1.1-22-11; (06)SB0341.1.2. -->     SECTION 2. IC 6-1.1-22-11 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2007]: Sec. 11. A holder of a lien of record on any real property on which taxes are delinquent may pay the delinquent taxes, penalties, and cost. The amount so paid is an additional lien on the real property in favor of the lienholder and is collectible, with interest at six ten percent (6%) (10%) per annum from the time of payment, in the same manner as the original lien.
SOURCE: IC 6-1.1-22-13.5; (06)SB0341.1.3. -->     SECTION 3. IC 6-1.1-22-13.5 IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2007]: Sec. 13.5. (a) A political subdivision acquires a lien on each tract of real property for:
        (1) all special assessments levied against the tract, including the land under an improvement or appurtenance described in IC 6-1.1-2-4(b); and
        (2) all subsequent penalties and costs resulting from the special assessments.
The lien attaches on the installment due date of the year for which the special assessments are certified for collection. The lien is not

affected by any sale or transfer of the tract, including the land under an improvement or appurtenance described in IC 6-1.1-2-4(b), and including the sale, exchange, or lease of the tract under IC 36-1-11.
    (b) The lien of the political subdivision for special assessments, penalties, and costs continues for ten (10) years from May 10 of the year in which special assessments first become due. However, if any proceeding is instituted to enforce the lien within the ten (10) year period, the limitation is extended, if necessary, to permit the termination of the proceeding.
    (c) The lien of the state inures to political subdivisions that impose the special assessments on which the lien is based, and the lien is superior to all other liens except the lien of the state for property taxes.
    (d) A political subdivision described in subsection (c) may institute a civil suit against a person or an entity liable for delinquent special assessments. The political subdivision may, after obtaining a judgment, collect:
        (1) delinquent special assessments;
        (2) penalties due to the delinquency; and
        (3) costs and expenses incurred in collecting the delinquent special assessments, including reasonable attorney's fees and court costs approved by a court with jurisdiction.

SOURCE: IC 6-1.1-24-1; (06)SB0341.1.4. -->     SECTION 4. IC 6-1.1-24-1 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2007]: Sec. 1. (a) On or before July 1 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 fall 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.
    (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 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 6-1.1-24-1.5; (06)SB0341.1.5. -->     SECTION 5. IC 6-1.1-24-1.5 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2007]: Sec. 1.5. (a) This section applies to a county having a consolidated city.
    (a) As used in this chapter and IC 6-1.1-25, "county executive" means the following:
        (1) In a county not containing a consolidated city, the county executive or the county executive's designee.
        (2) In a county containing a consolidated city, the metropolitan development commission.

    (b) The metropolitan development commission shall county executive may designate the real property on the list prepared under section 4.5(b) of this chapter that is eligible for listing on the list prepared under subsection (d). (c).
    (c) The commission may designate real property for inclusion on the list if the commission finds that the real property:
        (1) is an unsafe premises as determined under (IC 36-7-9) and is subject to:
            (A) an order issued under IC 36-7-9; or
            (B) a notice of violation issued by the county's health and hospital corporation under IC 16-22-8;
        (2) is not being used as a residence or for a business enterprise; and
        (3) is suitable for rehabilitation or development that will benefit or serve low or moderate income families.
    (d) (c) The commission county executive shall prepare a list of properties designated under subsection (b) and certify the list to the county auditor no later than sixty-one (61) days prior to the earliest date on which application for judgment and order for sale may be made.
    (e) (d) Upon receiving the list described in subsection (d), (c), the county auditor shall:
        (1) prepare a list of the properties certified by the commission; and
        (2) delete any property described in that list from the delinquent tax list prepared under section 1 of this chapter.
    (f) If the county auditor receives an owner's affidavit under section 4.1 of this chapter, the auditor shall, upon determining that the information contained in the affidavit is correct, remove the property from the list prepared under subsection (e) and restore the property to the list prepared under section 1 of this chapter.
SOURCE: IC 6-1.1-24-2; (06)SB0341.1.6. -->     SECTION 6. IC 6-1.1-24-2 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2007]: 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) the greater of twenty-five dollars ($25) for or 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 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.

SOURCE: IC 6-1.1-24-2.2; (06)SB0341.1.7. -->     SECTION 7. IC 6-1.1-24-2.2 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2007]: Sec. 2.2. (a) This section applies to a county having a consolidated city.
    (b) Whenever a notice required under section 2 of this chapter includes real property on the list prepared under section 1.5(e) section 1.5(d) of this chapter, the notice must also contain a statement that:
        (1) the property is on the alternate list prepared under section 1.5(e) section 1.5(d) of this chapter;
        (2) the owner of the property may file an affidavit with the county auditor no later than twenty (20) days following the date of the notice indicating that the residential structure located on the property is:
            (A) habitable under state law and any ordinance of the political subdivision where the property is located; and
            (B) has been occupied as a permanent residence for the six (6) month period preceding the date of the notice;
        (3) if the auditor determines that the statements made in the affidavit are correct, the auditor will remove the property from the list prepared under section 1.5(e) of this chapter and restore the parcel to the delinquent tax list prepared under section 1 of this chapter;
        (4) (2) if the property is not redeemed within one hundred twenty (120) days after the date of sale the county auditor shall execute and deliver a deed for the property to the purchaser or purchaser's assignee; and
        (5) (3) if the property is offered for sale and a bid is not received for at least the amount required under section 5 of this chapter, the county auditor may execute and deliver a deed for the property to the purchasing agency under IC 36-7-17, county executive, subject to IC 6-1.1-25.
SOURCE: IC 6-1.1-24-3; (06)SB0341.1.8. -->     SECTION 8. IC 6-1.1-24-3 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2007]: 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) 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 notices mailed under this section and the advertisement published under section 4(b) of this chapter is are considered sufficient notice of the intended application for judgment and of the sale of real property under the order of the court.

SOURCE: IC 6-1.1-24-4; (06)SB0341.1.9. -->     SECTION 9. IC 6-1.1-24-4 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2007]: Sec. 4. (a) 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) section 1.5(d) 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.

SOURCE: IC 6-1.1-24-4.6; (06)SB0341.1.10. -->     SECTION 10. IC 6-1.1-24-4.6 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2007]: Sec. 4.6. (a) On the day on which the application for judgment and order for sale is made, the county treasurer shall report to the county auditor all of the tracts and real property listed in the notice required by section 2 of this chapter upon which all delinquent taxes and special assessments, all penalties due on the delinquencies, any unpaid costs due from a prior tax sale, and the amount due under section 2(a)(3)(D) of this chapter have been paid up to that time. The county auditor, assisted by the county treasurer, shall compare and correct the list, removing tracts and real property for which all delinquencies have been paid, and shall make and subscribe an affidavit in substantially the following form:
State of Indiana    )
    ) ss
County of ____________    )
    I, ______________, treasurer of the county of __________, and I, _______________, auditor of the county of ___________, do solemnly affirm that the foregoing is a true and correct list of the real property within the county of ___________ upon which have remained delinquent uncollected taxes, special assessments, penalties and costs, as required by law for the time periods set forth, to the best of my knowledge and belief.
    ______________________
    County Treasurer
    ______________________
    County Auditor
Dated ____________
    I, _____________, auditor of the county of ____________, do solemnly affirm that notice of the application for judgment and order for sale was mailed via certified mail to the owners on the foregoing list, and publication made, as required by law.
    _____________________
    County Auditor

Dated ____________
    (b) Application for judgment and order for sale shall be made as one (1) cause of action to any court of competent jurisdiction jointly by the county treasurer and county auditor. The application shall include the names of at least one (1) of the owners of each tract or item of real

property, the dates of mailing of the notice required by sections 2 and 2.2 of this chapter, the dates of publication required by section 3 of this chapter, and the affidavit and corrected list as provided in subsection (a).
    (c) Any defense to the application for judgment and order of sale shall be filed with the court on or before the earliest date on which the application may be made as set forth in the notice required under section 2 of this chapter.

SOURCE: IC 6-1.1-24-4.7; (06)SB0341.1.11. -->     SECTION 11. IC 6-1.1-24-4.7 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2007]: Sec. 4.7. (a) No later than fifteen (15) days before the advertised date of the tax sale, the court shall examine the list of tracts and real property as provided under section 4.6 of this chapter. No later than three (3) days before the advertised date of the tax sale, the court shall enter judgment for those taxes, special assessments, penalties, and costs that appear to be due. This judgment is considered as a judgment against each tract or item of real property for each kind of tax, special assessment, penalty, or cost included in it. The affidavit provided under section 4.6 of this chapter is prima facie evidence of delinquency for purposes of proceedings under this section. The court shall also direct the clerk to prepare and enter an order for the sale of those tracts and real property against which judgment is entered.
    (b) Not later than seven (7) days before the advertised date of the tax sale, the court shall conduct a hearing. At the hearing, the court shall hear any defense offered by any person interested in any of the tracts or items of real property to the entry of judgment against them, hear and determine the matter in a summary manner, without pleadings, and enter its judgment. The court shall enter a judgment under this subsection not later than three (3) days before the advertised date of the tax sale. The objection must be in writing, and no person may offer any defense unless the writing specifying the objection is accompanied by an original or a duplicate tax receipt or other supporting documentation. At least seven (7) days before the date set for the hearing, notice of the date, time, and place of the hearing shall be provided by the court to any person filing a defense to the application for judgment and order of sale.
    (c) If judgment is entered in favor of the respondent under these proceedings or if judgment is not entered for any particular tract, part of a tract, or items of real property because of an unresolved objection made under subsection (b), the court shall remove those tracts, parts of tracts, or items of real property from the list of tracts and real property provided under section 4.6 of this chapter.
    (d) A judgment and order for sale shall contain the final listing of affected properties and the name of at least one (1) of the owners of each tract or item of real property, and shall substantially follow this form:
        "Whereas, notice has been given of the intended application for a judgment against these tracts and real property, and no sufficient defense has been made or cause has been shown why judgment should not be entered against these tracts for taxes, and real property special assessments, penalties, and costs due and unpaid on them, therefore it is considered by the court that judgment is hereby entered against the below listed tracts and real property in favor of the state of Indiana for the amount of taxes, special assessments, penalties, and costs due severally on them; and it is ordered by the court that the several tracts or items of real property be sold as the law directs. Payments for taxes, special assessments, penalties, and costs made after this judgment but before the sale shall reduce the judgment accordingly.".
    (e) The order of the court constitutes the list of tracts and real property that shall be offered for sale under section 5 of this chapter.
    (f) The court that enters judgment under this section shall retain exclusive continuing supervisory jurisdiction over all matters and claims relating to the tax sale.
    (g) No error or informality in the proceedings of any of the officers connected with the assessment, levying, or collection of the taxes that does not affect the substantial justice of the tax itself shall invalidate or in any manner affect the tax or the assessment, levying, or collection of the tax.
    (h) Any irregularity, informality, omission, or defective act of one (1) or more officers connected with the assessment or levying of the taxes may be, in the discretion of the court, corrected, supplied, and made to conform to law by the court, or by the officer (in the presence of the court).
SOURCE: IC 6-1.1-24-5; (06)SB0341.1.12. -->     SECTION 12. IC 6-1.1-24-5 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2007]: Sec. 5. (a) When a tract or an item of real property is subject to sale under this chapter, it must be sold in compliance with this section.
    (b) The sale must:
        (1) be held at the times and place stated in the notice of sale; and
        (2) except as provided in section 5.5 of this chapter, not extend beyond October 31 of the year of sale.
    (c) A tract or an item of real property may not be sold under this chapter to collect:
        (1) delinquent personal property taxes; or
        (2) taxes or special assessments which are chargeable to other real property.
    (d) A tract or an item of real property may not be sold under this chapter if all the delinquent taxes, penalties, and special assessments on the tract or an item of real property and the amount prescribed by section 2(a)(3)(D) of this chapter, reflecting the costs incurred by the county due to the sale, are paid before the time of sale.
    (e) The county treasurer shall sell the tract or real property, subject to the right of redemption, to the highest bidder at public auction. However, a tract or an item of real property may not be sold for an amount which is less than the sum of:
        (1) the delinquent taxes and special assessments on each tract or item of real property;
        (2) the taxes and special assessments on each tract or item of real property that are due and payable in the year of the sale, regardless of whether the taxes and special assessments are delinquent;
        (3) all penalties which are due on the delinquencies;
        (4) the amount prescribed by section 2(a)(3)(D) of this chapter reflecting the costs incurred by the county due to the sale;
        (5) any unpaid costs which are due under section 2(b) of this chapter from a prior tax sale; and
        (6) other reasonable expenses of collection, including title search expenses, uniform commercial code expenses, and reasonable attorney's fees incurred by the date of the sale.
    (f) For purposes of the sale, it is not necessary for the county treasurer to first attempt to collect the real property taxes or special assessments out of the personal property of the owner of the tract or real property.
    (g) The county auditor shall serve as the clerk of the sale.
SOURCE: IC 6-1.1-24-5.3; (06)SB0341.1.13. -->     SECTION 13. IC 6-1.1-24-5.3 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2007]: Sec. 5.3. (a) This section applies to the following:
        (1) A person who:
            (A) owns a fee interest, a life estate interest, or the equitable interest of a contract purchaser in an unsafe building or unsafe premises in the county in which a sale is held under this chapter; and
            (B) is subject to an order issued under IC 36-7-9-5(a)(2), IC 36-7-9-5(a)(3), IC 36-7-9-5(a)(4), or IC 36-7-9-5(a)(5) regarding which the conditions set forth in

IC 36-7-9-10(a)(1) through IC 36-7-9-10(a)(4) exist.
        (2) A person who:
            (A) owns a fee interest, a life estate interest, or the equitable interest of a contract purchaser in an unsafe building or unsafe premises in the county in which a sale is held under this chapter; and
            (B) is subject to an order issued under IC 36-7-9-5(a), other than an order issued under IC 36-7-9-5(a)(2), IC 36-7-9-5(a)(3), IC 36-7-9-5(a)(4), or IC 36-7-9-5(a)(5), regarding which the conditions set forth in IC 36-7-9-10(b)(1) through IC 36-7-9-10(b)(4) exist.
        (3) A person who is the defendant in a court action brought under IC 36-7-9-18, IC 36-7-9-19, IC 36-7-9-20, IC 36-7-9-21, or IC 36-7-9-22 in the county in which a sale is held under this chapter that has resulted in a judgment in favor of the plaintiff and the unsafe condition that caused the action to be brought has not been corrected.
        (4) A person who has any of the following relationships to a person, partnership, corporation, or legal entity described in subdivisions (1), (2), or (3):
            (A) A partner of a partnership.
            (B) An officer or majority stockholder of a corporation.
            (C) The person who directs the activities or has a majority ownership in a legal entity other than a partnership or corporation.

        (1) (5) A person who, in the county in which a sale is held under this chapter, owes:
             (A) delinquent taxes;
             (B) special assessments;
             (C) penalties;
             (D) interest; or
             (E) costs directly attributable to a prior tax sale;
        on a tract or an item of real property listed under section 1 of this chapter.
        (2) (6) A person who is an agent of the person described in subdivision (1). this subsection.
    (b) A person subject to this section may not purchase a tract offered for sale under section 5 or 5.5 of this chapter.
    (c) The county treasurer shall require each person who will be bidding at the tax sale to sign a statement in a form substantially similar to the following:
        "Indiana law prohibits a person who owes delinquent taxes,

special assessments, penalties, interest, or costs directly attributable to a prior tax sale from purchasing tracts or items of real property at a tax sale. I hereby affirm under the penalties for perjury that I do not owe delinquent taxes, special assessments, penalties, interest, costs directly attributable to a prior tax sale, amounts from a final adjudication in favor of a political subdivision in this county, any civil penalties imposed for the violation of a building code or ordinance of this county, or any civil penalties imposed by a health department in this county. Further, I hereby acknowledge that any successful bid I make in violation of this statement is subject to forfeiture. In the event of forfeiture, the amount of my bid shall be applied to the delinquent taxes, special assessments, penalties, interest, costs, judgments, or civil penalties I owe, and a certificate will be issued to the county executive.".
    (c) (d) If a person purchases a tract that the person was not eligible to purchase under this section, the sale of the property is void. subject to forfeiture. If the county treasurer determines or is notified not more than six (6) months after the date of the sale that the sale of the property should be forfeited, the county treasurer shall:
         (1) notify the person in writing that the sale is subject to forfeiture if the person does not pay the amounts that the person owes within thirty (30) days of the notice;
         (2) if the person does not pay the amounts that the person owes within thirty (30) days after the notice, apply the surplus amount of the person's bid to the person's delinquent taxes, special assessments, penalties, and interest;
        (3) remit the amounts owed from a final adjudication or civil penalties in favor of a political subdivision to the appropriate political subdivision;
and offer the real property for sale again
         (4) notify the county auditor that the sale has been forfeited.
Upon being notified that a sale has been forfeited, the county auditor shall issue a certificate to the county executive
under section 6 of this chapter.
    (e) A county treasurer may decline to forfeit a sale under this section because of inadvertence or mistake, lack of actual knowledge by the bidder, substantial harm to other parties with interests in the tract or item of real property, or other substantial reasons. If the treasurer declines to forfeit a sale, the treasurer shall:
        (1) prepare a written statement explaining the reasons for

declining to forfeit the sale; and
        (2) retain the written statement as an official record.

     (f) If a sale is forfeited under this section and the tract or item of real property is redeemed from the sale, the county auditor shall deposit the amount of the redemption into the county general fund and notify the county executive of the redemption. Upon being notified of the redemption, the county executive shall surrender the certificate to the county auditor.

SOURCE: IC 6-1.1-24-6; (06)SB0341.1.14. -->     SECTION 14. IC 6-1.1-24-6 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2007]: 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 executive 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 executive acquires a lien under this section, the county auditor shall issue a tax sale certificate to the county executive in the manner provided in section 9 of this chapter. The county auditor shall date the certificate the day that the county executive acquires the lien. When a county executive acquires a certificate under this section, the county executive has the same rights as a purchaser. However, the county shall hold the certificate for the taxing units described in subsection (c).
    (c) When a lien is acquired by a county executive under this section, no money shall be paid by the county executive. 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; (06)SB0341.1.15. -->     SECTION 15. IC 6-1.1-24-6.1 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2007]: Sec. 6.1. (a) The county commissioners executive 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 executive desire to offer to the public the certificates of sale acquired by the county executive 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; and

            (B) includes any costs to the county executive 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 executive 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
        (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 6-1.1-24-6.3; (06)SB0341.1.16. -->     SECTION 16. IC 6-1.1-24-6.3 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2007]: 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 executive 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 6-1.1-24-6.7; (06)SB0341.1.17. -->     SECTION 17. IC 6-1.1-24-6.7 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2007]: Sec. 6.7. (a) After each tax sale conducted under this chapter, the county auditor shall prepare and deliver to the county commissioners a list of all properties:
        (1) that have been offered for sale in two (2) consecutive tax sales;
        (2) that have not received a bid for at least the amount required under section 5 of this chapter;
        (3) that are not subject to the provisions of section 6.5 of this chapter;
        (4) on which the county has acquired a lien under section 6 of this chapter; and
        (5) for which the county is eligible to take title.
    (b) (a) The county commissioners shall executive may:
        (1) by resolution, identify the property described under subsection (a) section 6 of this chapter that the county commissioners desire executive desires to transfer to a nonprofit corporation for use for the public good; and
        (2) set a date, time, and place for a public hearing to consider the transfer of the property to a nonprofit corporation.
    (c) (b) Notice of the list prepared property identified under subsection (b) (a) and the date, time, and place for the hearing on the proposed transfer of the property on the list shall be published in accordance with IC 5-3-1. The notice must include a description of the property by:
        (1) legal description; and
        (2) parcel number or street address, or both.
The notice must specify that the county commissioners executive will accept applications submitted by nonprofit corporations as provided in subsection (f) (d) and hear any opposition to a proposed transfer.
    (d) (c) After the hearing set under subsection (b), (a), the county commissioners executive shall by resolution make a final determination concerning:
        (1) the properties that are to be transferred to a nonprofit corporation;
        (2) the nonprofit corporation to which each property is to be transferred; and
        (3) the terms and conditions of the transfer.
    (e) This subsection applies only to a county having a consolidated city. The resolution of the county commissioners prepared under subsection (d) shall be forwarded to the county executive for approval. The county executive may remove any properties from the list of properties to be transferred that is prepared under subsection (d). The final list of properties to be transferred to nonprofit corporations shall be approved by the county executive and returned to the county commissioners.
    (f) (d) To be eligible to receive property under this section, a nonprofit corporation must file an application with the county commissioners. executive. The application must state the property that the corporation desires to acquire, the use to be made of the property, and the time period anticipated for implementation of the use. The application must be accompanied by documentation verifying the nonprofit status of the corporation and be signed by an officer of the corporation. If more than one (1) application for a single property is filed, the county commissioners executive shall determine which application is to be accepted based on the benefit to be provided to the public and the neighborhood and the suitability of the stated use for the property and the surrounding area.
    (g) (e) After the hearing set under subsection (b) (a) and the final determination of properties to be transferred under subsection (d) or (e), (c), whichever is applicable, the county commissioners, executive, on behalf of the county, shall cause all delinquent taxes, special assessments, penalties, interest, and costs of sale to be removed from the tax duplicate and the county auditor to prepare a deed transferring the property to the nonprofit corporation. The deed shall provide for:
        (1) the use to be made of the property;
        (2) the time within which the use must be implemented and maintained;
        (3) any other term and conditions that are established by the county commissioners; executive; and
        (4) the reversion of the property to the county executive if the grantee nonprofit corporation fails to comply with the terms and conditions.
If the grantee nonprofit corporation fails to comply with the terms and conditions of the transfer and title to the property reverts to the county executive, the property may be retained by the county executive or disposed of under any of the provisions of this chapter or IC 6-1.1-24,

or both.

SOURCE: IC 6-1.1-25-4; (06)SB0341.1.18. -->     SECTION 18. IC 6-1.1-25-4 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2007 ]: Sec. 4. (a) The period for redemption of real property sold under IC 6-1.1-24 is:
        (1) one (1) year after the date of sale;
        (2) one hundred twenty (120) days after the date of sale to a purchasing agency qualified under IC 36-7-17; or
        (3) one hundred twenty (120) days after the date of sale of real property on the list prepared under IC 6-1.1-24-1.5. or
        (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 executive acquires a lien under IC 6-1.1-24-6; and
        (2) for which the certificate of sale is not sold under IC 6-1.1-24-6.1;
is one hundred twenty (120) days after the date the county executive acquires the lien under IC 6-1.1-24-6.
    (c) The period for redemption of real property:
        (1) on which the county executive acquires a lien under IC 6-1.1-24-6; and
        (2) for which the certificate of sale is sold under IC 6-1.1-24;
is one hundred twenty (120) days after the date of sale of the certificate of sale under IC 6-1.1-24.
    (d) When a deed for real property is executed under this chapter, the county auditor shall cancel the certificate of sale and file the canceled certificate in the office of the county auditor. If real property that appears on the list prepared under IC 6-1.1-24-1.5 is offered for sale and an amount that is at least equal to the minimum sale price required under IC 6-1.1-24-5(e) is not received, the county auditor shall issue a deed to the real property, in the manner provided in IC 6-1.1-24-6.5. subject to this chapter.
    (e) When a deed is issued to a county executive under this chapter, the taxes and special assessments for which the real property was offered for sale, and all subsequent taxes, special assessments, interest, penalties, and cost of sale shall be removed from the tax duplicate in the same manner that taxes are removed by certificate of error.
    (f) A tax deed executed under this chapter vests in the grantee an estate in fee simple absolute, free and clear of all liens and encumbrances created or suffered before or after the tax sale except those liens granted priority under federal law and the lien of the state or a political subdivision for taxes and special assessments which

accrue subsequent to the sale and which are not removed under subsection (e). However, the estate is subject to:
        (1) all easements, covenants, declarations, and other deed restrictions shown by public records;
        (2) laws, ordinances, and regulations concerning governmental police powers, including zoning, building, land use, improvements on the land, land division, and environmental protection; and
        (3) liens and encumbrances created or suffered by the grantee.
    (g) A tax deed executed under this chapter is prima facie evidence of:
        (1) the regularity of the sale of the real property described in the deed;
        (2) the regularity of all proper proceedings; and
        (3) valid title in fee simple in the grantee of the deed.
    (h) A county auditor is not required to execute a deed to the county executive under this chapter if the county executive determines that the property involved contains hazardous waste or another environmental hazard for which the cost of abatement or alleviation will exceed the fair market value of the property. The county executive may enter the property to conduct environmental investigations.
    (i) If the county executive makes the determination under subsection (h) as to any interest in an oil or gas lease or separate mineral rights, the county treasurer shall certify all delinquent taxes, interest, penalties, and costs assessed under IC 6-1.1-24 to the clerk, following the procedures in IC 6-1.1-23-9. After the date of the county treasurer's certification, the certified amount is subject to collection as delinquent personal property taxes under IC 6-1.1-23. Notwithstanding IC 6-1.1-4-12.4 and IC 6-1.1-4-12.6, the assessed value of such an interest shall be zero (0) until production commences.
    (j) When a deed is issued to a purchaser of a certificate of sale sold under IC 6-1.1-24-6.1, the county auditor shall, in the same manner that taxes are removed by certificate of error, remove from the tax duplicate the taxes, special assessments, interest, penalties, and costs remaining due as the difference between the amount of the last minimum bid under IC 6-1.1-24-5(e) and the amount paid for the certificate of sale.

SOURCE: IC 6-1.1-25-4.5; (06)SB0341.1.19. -->     SECTION 19. IC 6-1.1-25-4.5 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2007 ]: Sec. 4.5. (a) Except as provided in subsection (d), a purchaser or the purchaser's assignee is entitled to a tax deed to the property that was sold only if:
        (1) the redemption period specified in section 4(a)(1) of this chapter has expired;
        (2) the property has not been redeemed within the period of redemption specified in section 4(a) of this chapter; and
        (3) not later than nine (9) months after the date of the sale:
            (A) the purchaser or the purchaser's assignee; or
            (B) in a county where the county auditor and county treasurer have an agreement under section 4.7 of this chapter, the county auditor;
        gives notice of the sale to the owner of record at the time of the sale and any person with a substantial property interest of public record in the tract or real property.
    (b) A county executive is entitled to a tax deed to property on which the county executive acquires a lien under IC 6-1.1-24-6 and for which the certificate of sale is not sold under IC 6-1.1-24-6.1 only if:
        (1) the redemption period specified in section 4(b) of this chapter has expired;
        (2) the property has not been redeemed within the period of redemption specified in section 4(b) of this chapter; and
        (3) not later than ninety (90) days after the date the county executive acquires the lien under IC 6-1.1-24-6, the county auditor gives notice of the sale to:
            (A) the owner of record at the time the lien was acquired; and
            (B) any person with a substantial property interest of public record in the tract or real property.
    (c) A purchaser of a certificate of sale under IC 6-1.1-24-6.1 is entitled to a tax deed to the property for which the certificate was sold only if:
        (1) the redemption period specified in section 4(c) of this chapter has expired;
        (2) the property has not been redeemed within the period of redemption specified in section 4(c) of this chapter; and
        (3) not later than ninety (90) days after the date of sale of the certificate of sale under IC 6-1.1-24, the purchaser gives notice of the sale to:
            (A) the owner of record at the time of the sale; and
            (B) any person with a substantial property interest of public record in the tract or real property.
    (d) 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) (d) The person required to give the notice under subsection (a), (b), or (c) shall give the notice by sending a copy of the notice by certified mail to:
        (1) the owner of record at the time of the:
            (A) sale of the property;
            (B) acquisition of the lien on the property under IC 6-1.1-24-6; or
            (C) sale of the certificate of sale on the property under IC 6-1.1-24;
        at the last address of the owner for the property, as indicated in the records of the county auditor; and
        (2) any person with a substantial property interest of public record at the address for the person included in the public record that indicates the interest.
However, if the address of the person with a substantial property interest of public record is not indicated in the public record that created the interest and cannot be located by ordinary means by the person required to give the notice under subsection (a), (b), or (c), the person may give notice by publication in accordance with Indiana Trial Rule 4.13 and IC 5-3-1-4 once each week for three (3) consecutive weeks.
    (f) (e) The notice that this section requires shall contain at least the following:
        (1) A statement that a petition for a tax deed will be filed on or after a specified date.
        (2) The date on or after which the petitioner intends to petition for a tax deed to be issued.
        (3) A description of the tract or real property shown on the certificate of sale.
        (4) The date the tract or real property was sold at a tax sale.
        (5) The name of the:
            (A) purchaser or purchaser's assignee;
            (B) county executive that acquired the lien on the property under IC 6-1.1-24-6; or
            (C) person that purchased the certificate of sale on the property under IC 6-1.1-24.
        (6) A statement that any person may redeem the tract or real

property.
        (7) The components of the amount required to redeem the tract or real property.
        (8) A statement that an entity identified in subdivision (5) is entitled to reimbursement for additional taxes or special assessments on the tract or real property that were paid by the entity subsequent to the tax sale, lien acquisition, or purchase of the certificate of sale, and before redemption, plus interest.
        (9) A statement that the tract or real property has not been redeemed.
        (10) A statement that an entity identified in subdivision (5) is entitled to receive a deed for the tract or real property if it is not redeemed before the expiration of the period of redemption specified in section 4 of this chapter.
        (11) A statement that an entity identified in subdivision (5) is entitled to reimbursement for costs described in section 2(e) of this chapter.
        (12) The date of expiration of the period of redemption specified in section 4 of this chapter.
        (13) A statement that if the property is not redeemed, the owner of record at the time the tax deed is issued may have a right to the tax sale surplus, if any.
        (14) The street address, if any, or a common description of the tract or real property.
        (15) The key number or parcel number of the tract or real property.
    (g) (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.
    (h) (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.
    (i) (h) The notice required by this section is considered sufficient if the notice is mailed to the address required under subsection (e). (d).
    (j) (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.
    (k) (j) If the purchaser fails to:
        (1) comply with subsection (c)(3); or
        (2) petition for the issuance of a tax deed within the time

permitted under section 4.6(a) of this chapter;
the certificate of sale reverts to the county executive and may be retained by the county executive or sold under IC 6-1.1-24-6.1.

SOURCE: IC 6-1.1-25-4.6; (06)SB0341.1.20. -->     SECTION 20. IC 6-1.1-25-4.6 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2007 ]: Sec. 4.6. (a) After the expiration of the redemption period specified in section 4 of this chapter but not later than six (6) months after the expiration of the period of redemption:
        (1) the purchaser, the purchaser's assignee, the county executive, or the purchaser of the certificate of sale under IC 6-1.1-24 may; or
        (2) in a county where the county auditor and county treasurer have an agreement under section 4.7 of this chapter, the county auditor shall, upon the request of the purchaser or the purchaser's assignee;
file a verified petition in the same court and under the same cause number in which the judgment of sale was entered asking the court to direct the county auditor to issue a tax deed if the real property is not redeemed from the sale. Notice of the filing of this petition shall be given to the same parties and in the same manner as provided in section 4.5 of this chapter, except that, if notice is given by publication, only one (1) publication is required. The notice required by this section is considered sufficient if the notice is sent to the address required by section 4.5(e) section 4.5(d) of this chapter. Any person owning or having an interest in the tract or real property may file a written objection to the petition with the court not later than thirty (30) days after the date the petition was filed. If a written objection is timely filed, the court shall conduct a hearing on the objection.
    (b) Not later than sixty-one (61) days after the petition is filed under subsection (a), the court shall enter an order directing the county auditor (on the production of the certificate of sale and a copy of the order) to issue to the petitioner a tax deed if the court finds that the following conditions exist:
        (1) The time of redemption has expired.
        (2) The tract or real property has not been redeemed from the sale before the expiration of the period of redemption specified in section 4 of this chapter.
        (3) Except with respect to a petition for the issuance of a tax deed under a sale of the certificate of sale on the property under IC 6-1.1-24-6.1, all taxes and special assessments, penalties, and costs have been paid.
        (4) The notices required by this section and section 4.5 of this

chapter have been given.
        (5) The petitioner has complied with all the provisions of law entitling the petitioner to a deed.
The county auditor shall execute deeds issued under this subsection in the name of the state under the county auditor's name. If a certificate of sale is lost before the execution of a deed, the county auditor shall issue a replacement certificate if the county auditor is satisfied that the original certificate existed.
    (c) Upon application by the grantee of a valid tax deed in the same court and under the same cause number in which the judgment of sale was entered, the court shall enter an order to place the grantee of a valid tax deed in possession of the real estate. The court may enter any orders and grant any relief that is necessary or desirable to place or maintain the grantee of a valid tax deed in possession of the real estate.
    (d) Except as provided in subsections (e) and (f), if 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 6-1.1-25-9; (06)SB0341.1.21. -->     SECTION 21. IC 6-1.1-25-9 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2007 ]: Sec. 9. (a) When a county acquires title to real property under IC 6-1.1-24 and this chapter, the county executive may dispose of the real property under IC 36-1-11 or subsection (e). The proceeds of any sale under IC 36-1-11 shall be applied as follows:
        (1) First, to the cost of the sale or offering for sale of the real property, including the cost of:
            (A) maintenance;
            (B) preservation;
            (C) administration of the property before the sale or offering for sale of the property;
            (D) unpaid costs of the sale or offering for sale of the property;
            (E) preparation of the property for sale;
            (F) advertising; and
            (G) appraisal.
        (2) Second, to any unrecovered cost of the sale or offering for sale of other real property in the same taxing district acquired by the county under IC 6-1.1-24 and this chapter, including the cost of:
            (A) maintenance;
            (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) 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 executive determines under IC 36-1-11 that any real property so acquired under this section should be retained by the county, then the county executive 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 executive may transfer title to real property described in subsection (a) to the redevelopment commission at no cost to the commission for sale, or grant, or other disposition under IC 36-7-14-22.2, IC 36-7-14-22.5, IC 36-7-15.1-15.1, or IC 36-7-15.1-15.2, or IC 36-7-15.1-15.5.
    (f) If the real property is located in a geographic area that is not served by a redevelopment commission and the county executive determines that any real property acquired under this section should be held for later sale or transfer by the county executive, the county executive shall wait until an appropriate time to dispose of the real property. The county executive may do the following:
        (1) Examine, classify, manage, protect, insure, and maintain the property being held.
        (2) Eliminate deficiencies (including environmental deficiencies), carry out repairs, remove structures, make improvements, and control the use of the property.
        (3) Lease the property while it is being held.
The county executive may enter into contracts to carry out part or all of the functions described in subdivisions (1) through (3).

SOURCE: IC 36-1-8-16; (06)SB0341.1.22. -->     SECTION 22. IC 36-1-8-16 IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2006]: Sec. 16. (a) If a county executive disposes of real property, the property taxes collected for each item of the real property in the first year the item of real property is subject to taxation after the year the real property is sold or otherwise conveyed shall be disbursed to the county executive that sold or otherwise conveyed the item of real property.
    (b) Disbursements to the county executive under subsection (a) shall be deposited into the county general fund, the redevelopment fund, the unsafe building fund, or the housing trust fund and shall be used only for one (1) or more of the purposes authorized under IC 36-7-14-22.5 or IC 36-7-15.1-15.5.
    (c) The county executive shall forward a copy of each resolution that disposes or otherwise conveys real property to the county auditor.
    (d) The disbursement of property taxes under subsection (a) shall terminate in the second year the item of real property is subject to taxation after the property is sold or otherwise conveyed.

SOURCE: IC 36-7-9-2; (06)SB0341.1.23. -->     SECTION 23. IC 36-7-9-2 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2006]: Sec. 2. As used in this chapter:
    "Community organization" means a citizen's group, neighborhood association, neighborhood development corporation, or similar organization that:
        (1) has specific geographic boundaries defined in its bylaws or articles of incorporation and contains at least forty (40) households within those boundaries;
        (2) is a nonprofit corporation that is representative of at least twenty-five (25) households or twenty percent (20%) of the households in the community, whichever is less;
        (3) is operated primarily for the promotion of social welfare and general neighborhood improvement and enhancement;
        (4) has been incorporated for at least two (2) years; and
        (5) is exempt from taxation under Section 501(c)(3) or 501(c)(4) of the Internal Revenue Code.
    "Department" refers to the executive department authorized by ordinance to administer this chapter. In a consolidated city, this department is the department of metropolitan development, subject to IC 36-3-4-23.
    "Enforcement authority" refers to the chief administrative officer of the department, except in a consolidated city. In a consolidated city, the

division of development services is the enforcement authority, subject to IC 36-3-4-23.
    "Hearing authority" refers to a person or persons designated as such by the executive of a city or county, or by the legislative body of a town. However, in a consolidated city, the director of the department or a person designated by him the director is the hearing authority. An employee of the enforcement authority may not be designated as the hearing authority.
    "Known or recorded fee interest, life estate interest, or equitable interest of a contract purchaser" means any fee interest, life estate interest, or equitable interest of a contract purchaser held by a person whose identity and address may be determined from:
        (1) an instrument recorded in the recorder's office of the county where the unsafe premises is located;
        (2) written information or actual knowledge received by the department (or, in the case of a consolidated city, the enforcement authority); or
        (3) a review of department (or, in the case of a consolidated city, the enforcement authority) records that is sufficient to identify information that is reasonably ascertainable.

     "Known or recorded substantial property interest" means any right in real property, including a fee interest, a life estate interest, a future interest, a mortgage interest, or an equitable interest of a contract purchaser, that:
        (1) may be affected in a substantial way by actions authorized by this chapter; and
        (2) is held by a person whose identity and address may be determined from:
            (A) an instrument recorded in the recorder's office of the county where the unsafe premises is located;
            (B) written information or actual knowledge received by the department (or, in the case of a consolidated city, the enforcement authority); or
            (C) a review of department (or, in the case of a consolidated city, the enforcement authority) records that is sufficient to identify information that is reasonably ascertainable.

    "Substantial property interest" means any right in real property that may be affected in a substantial way by actions authorized by this chapter, including a fee interest, a life estate interest, a future interest, a present possessory interest, a mortgage interest, or an equitable

interest of a contract purchaser. In a consolidated city, the interest reflected by a deed, lease, license, mortgage, land sale contract, or lien is not a substantial property interest unless the deed, lease, license, mortgage, land sale contract, lien, or evidence of it is:
        (1) recorded in the office of the county recorder; or
        (2) the subject of a written information that is received by the division of development services and includes the name and address of the holder of the interest described.

SOURCE: IC 36-7-9-7; (06)SB0341.1.24. -->     SECTION 24. IC 36-7-9-7 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2006]: Sec. 7. (a) A hearing must be held relative to each order of the enforcement authority, except for an order issued under section 5(a)(2), 5(a)(3), 5(a)(4), or 5(a)(5) of this chapter. An order issued under section 5(a)(2), 5(a)(3), 5(a)(4), or 5(a)(5) of this chapter becomes final ten (10) days after notice is given, unless a hearing is requested before the ten (10) day period ends by a person holding a fee interest, life estate interest, mortgage interest, or equitable interest of a contract purchaser in the unsafe premises. The hearing shall be conducted by the hearing authority.
    (b) The hearing shall be held on a business day no earlier than ten (10) days after notice of the order is given. The hearing authority may, however, take action at the hearing, or before the hearing if a written request is received by the enforcement authority not later than five (5) days after notice is given, to continue the hearing to a business day not later than fourteen (14) days after the hearing date shown on the order. Unless the hearing authority takes action to have the continued hearing held on a definite, specified date, notice of the continued hearing must be given to the person to whom the order was issued at least five (5) days before the continued hearing date, in the manner prescribed by section 25 of this chapter. If the order being considered at the continued hearing was served by publication, it is sufficient to give notice of the continued hearing by publication unless the enforcement authority has received information in writing that enables it to make service under section 25 of this chapter by a method other than publication.
    (c) The person to whom the order was issued, any person having a substantial property interest in the unsafe premises that are the subject of the order, or any other person with an interest in the proceedings may appear in person or by counsel at the hearing. Each person appearing at the hearing is entitled to present evidence, cross-examine opposing witnesses, and present arguments.
    (d) At the conclusion of any hearing at which a continuance is not granted, the hearing authority may make findings and take action to:
        (1) affirm the order;
        (2) rescind the order; or
        (3) modify the order, but unless the person to whom the order was issued, or counsel for that person, is present at the hearing, the hearing authority may modify the order in only a manner that makes its terms less stringent.
     (e) In addition to affirming the order, in those cases in which the hearing authority finds that there has been a willful failure to comply with the order, the hearing authority may impose a civil penalty in an amount not to exceed five thousand dollars ($5,000). The effective date of the civil penalty may be postponed for a reasonable period, after which the hearing authority may order the civil penalty reduced or stricken if the hearing authority is satisfied that all work necessary to fully comply with the order has been done. For purposes of an appeal under section 8 of this chapter or enforcement of an order under section 17 of this chapter, action of the hearing authority is considered final upon the affirmation of the order, even though the hearing authority may retain jurisdiction for the ultimate determination of a fine. related to the civil penalty. In the hearing authority's exercise of continuing jurisdiction, the hearing authority may, in addition to reducing or striking the civil penalty, impose one (1) or more additional civil penalties in an amount not to exceed five thousand dollars ($5,000) per civil penalty. An additional civil penalty may be imposed if the hearing authority finds that:
        (1) significant work on the premises to comply with the affirmed order has not been accomplished; and
        (2) the premises have a negative effect on property values or the quality of life of the surrounding area or the premises require the provision of services by local government in excess of the services required by ordinary properties.

    (e) (f) If, at a hearing, a person to whom an order has been issued requests an additional period to accomplish action required by the order, and shows good cause for this request to be granted, the hearing authority may grant the request. However, as a condition for allowing the additional period, the hearing authority may require that the person post a performance bond to be forfeited if the action required by the order is not completed within the additional period.
    (f) (g) The board or commission having control over the department shall, at a public hearing, after having given notice of the time and place of the hearing by publication in accordance with IC 5-3-1, adopt a schedule setting forth the maximum amount of performance bonds applicable to various types of ordered action. The hearing authority

shall use this schedule to fix the amount of the performance bond required under subsection (e). (f).
    (g) (h) The record of the findings made and action taken by the hearing authority at the hearing shall be available to the public upon request. However, neither the enforcement authority nor the hearing authority is required to give any person notice of the findings and action.
    (h) (i) If a civil penalty under subsection (d) (e) is unpaid for more than fifteen (15) days after payment of the civil penalty is due, the civil penalty may be collected from any person against whom the hearing officer assessed the civil penalty or fine. A civil penalty or fine may be collected under this subsection in the same manner as costs under section 13 or 13.5 of this chapter. The amount of the civil penalty or fine that is collected shall be deposited in the unsafe building fund.

SOURCE: IC 36-7-9-8; (06)SB0341.1.25. -->     SECTION 25. IC 36-7-9-8 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2006]: Sec. 8. (a) An action taken under section 7(d) or 7(e) of this chapter is subject to review by the circuit or superior court of the county in which the unsafe premises are located, on request of:
        (1) any person who has a substantial property interest in the unsafe premises; or
        (2) any person to whom that order was issued.
    (b) A person requesting judicial review under this section must file a verified complaint including the findings of fact and the action taken by the hearing authority. The complaint must be filed within ten (10) days after the date when the action was taken.
    (c) An appeal under this section is an action de novo. The court may affirm, modify, or reverse the action taken by the hearing authority.
SOURCE: IC 36-7-9-10; (06)SB0341.1.26. -->     SECTION 26. IC 36-7-9-10 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2006]: Sec. 10. (a) The enforcement authority may cause the action required by an order issued under section 5(a)(2), 5(a)(3), 5(a)(4), or 5(a)(5) of this chapter to be performed by a contractor if:
        (1) the order has been served, in the manner prescribed by section 25 of this chapter, on each person having a known or recorded fee interest, life estate interest, or equitable interest of a contract purchaser in the unsafe premises that are the subject of the order;
        (2) the order has not been complied with;
        (3) a hearing was not requested under section 5(b)(6) of this chapter, or, if a hearing was requested, the order was affirmed at the hearing; and
        (4) the order is not being reviewed under section 8 of this chapter.
    (b) The enforcement authority may cause the action required by an order, other than an order under section 5(a)(2), 5(a)(3), 5(a)(4), or 5(a)(5) of this chapter, to be performed if:
        (1) service of an order under section 5(a)(1) of this chapter, in the manner prescribed by section 25 of this chapter, has been made on each person having a known or recorded substantial property interest or present possessory interest in the unsafe premises that are the subject of the order;
         (2) service of an order under section 5(a)(6), 5(a)(7), or 5(a)(8) of this chapter, in the manner prescribed by section 25 of this chapter, has been made on each person having a known or recorded substantial property interest in the unsafe premises that are the subject of the order;
        (2) (3) the order has been affirmed or modified at the hearing in such a manner that all persons having a known or recorded substantial property interest, and persons holding a present possessory interest, as required, in the unsafe premises that are the subject of the order are currently subject to an order requiring the accomplishment of substantially identical action;
        (3) (4) the order, as affirmed or modified at the hearing, has not been complied with; and
        (4) (5) the order is not being reviewed under section 8 of this chapter.
    (c) If action is being taken under this section on the basis of an order that was served by publication, it is sufficient to serve the statement by publication and indicate that the enforcement authority intends to perform the work, unless the authority has received information in writing that enables it to make service under section 25 of this chapter by a method other than publication.
SOURCE: IC 36-7-9-11; (06)SB0341.1.27. -->     SECTION 27. IC 36-7-9-11 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2006]: Sec. 11. (a) The work required by an order of the enforcement authority may be performed in the following manner:
        (1) If the work is being performed under an order other than an order under section 5(a)(2), 5(a)(3), or 5(a)(4) of this chapter, and if the cost of this work is estimated to be less than ten thousand dollars ($10,000), the department, acting through the unit's enforcement authority or other agent, may perform the work by means of the unit's own workers and equipment owned or leased by the unit. Notice that this work is to be performed must be given to all persons with a known or recorded substantial property

interest, in the manner prescribed in subsection (c), at least ten (10) days before the date of performance of the work by the enforcement authority. This notice must include a statement that an amount representing a reasonable estimate of the cost incurred by the enforcement authority in processing the matter and performing the work may, if not paid, be recorded after a hearing as a lien against all persons having a fee interest, life estate interest, or equitable interest of a contract purchaser in the unsafe premises.
        (2) If the work is being performed under an order other than an order under section 5(a)(2), 5(a)(3), or 5(a)(4) of this chapter, and if the estimated cost of this work is ten thousand dollars ($10,000) or more, this work must be let at public bid to a contractor licensed and qualified under law. The obligation to pay costs imposed by section 12 of this chapter is based on the condition of the unsafe premises at the time the public bid was accepted. Changes occurring in the condition of the unsafe premises after the public bid was accepted do not eliminate or diminish this obligation.
        (3) If the work is being performed under an order issued under section 5(a)(2), 5(a)(3), or 5(a)(4) of this chapter, the work may be performed by a contractor who has been awarded a base bid contract to perform the work for the enforcement authority, or by the department, acting through the unit's enforcement authority or other governmental agency and using the unit's own workers and equipment owned or leased by the unit. Work performed under an order issued under section 5(a)(2), 5(a)(3), or 5(a)(4) of this chapter may be performed without further notice to the persons holding a fee interest, life estate interest, or equitable interest of a contract purchaser, and these persons are liable for the costs incurred by the enforcement authority in processing the matter and performing the work, as provided by section 12 of this chapter.
    (b) Bids may be solicited and accepted for work on more than one (1) property if the bid reflects an allocation of the bid amount among the various unsafe premises in proportion to the work to be accomplished. The part of the bid amount attributable to each of the unsafe premises constitutes the basis for calculating the part of the costs described by section 12(a)(1) of this chapter.
    (c) All persons who have a known or recorded substantial property interest in the unsafe premises and are subject to an order other than an order under section 5(a)(2), 5(a)(3), or 5(a)(4) of this chapter must be

notified about the public bid in the manner prescribed by section 25 of this chapter, by means of a written statement including:
        (1) the name of the person to whom the order was issued;
        (2) a legal description or address of the unsafe premises that are the subject of the order;
        (3) a statement that a contract is to be let at public bid to a licensed contractor to accomplish work to comply with the order;
        (4) a description of work to be accomplished;
        (5) a statement that both the bid price of the licensed contractor who accomplishes the work and an amount representing a reasonable estimate of the cost incurred by the enforcement authority in processing the matter of the unsafe premises may, if not paid, be recorded after a hearing as a lien against all persons having a fee interest, life estate interest, or equitable interest of a contract purchaser in the unsafe premises;
        (6) the time of the bid opening;
        (7) the place of the bid opening; and
        (8) the name, address, and telephone number of the enforcement authority.
    (d) If the notice of the statement that public bids are to be let is served by publication, the publication must include the information required by subsection (c), except that it need only include a general description of the work to be accomplished. The publication must also state that a copy of the statement of public bid may be obtained from the enforcement authority.
    (e) Notice of the statement that public bids are to be let must be given, at least ten (10) days before the date of the public bid, to all persons who have a known or recorded substantial property interest in the property and are subject to an order other than an order under section 5(a)(2), 5(a)(3), or 5(a)(4) of this chapter.
    (f) If action is being taken under this section on the basis of an order that was served by publication, it is sufficient to serve the statement that public bids are to be let by publication, unless the enforcement authority has received information in writing that enables the unit to make service under section 25 of this chapter by a method other than publication.

SOURCE: IC 36-7-9-13; (06)SB0341.1.28. -->     SECTION 28. IC 36-7-9-13 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2006]: Sec. 13. (a) If all or any part of the costs listed in section 12 of this chapter remain unpaid for any unsafe premises (other than unsafe premises owned by a governmental entity) for more than fifteen (15) days after the completion of the work, the enforcement authority does not act under section 13.5 of this

chapter, and the enforcement authority determines that there is a reasonable probability of obtaining recovery, the enforcement authority shall prepare a record stating:
        (1) the name and last known address of each person who held a known or recorded fee interest, life estate interest, or equitable interest of a contract purchaser in the unsafe premises from the time the order requiring the work to be performed was recorded to the time that the work was completed;
        (2) the legal description or address of the unsafe premises that were the subject of work;
        (3) the nature of the work that was accomplished;
        (4) the amount of the unpaid bid price of the work that was accomplished; and
        (5) the amount of the unpaid average processing expense.
The record must be in a form approved by the state board of accounts.
    (b) The enforcement authority, or its head, shall swear to the accuracy of the record before the clerk of the circuit court and deposit the record in the clerk's office. Notice that the record has been filed and that a hearing on the amounts indicated in the record may be held must be sent in the manner prescribed by section 25 of this chapter to all of the following:
        (1)
The persons named in the record. in the manner prescribed by section 25 of this chapter.
         (2) Any mortgagee that has a known or recorded substantial property interest.
    (c) If, within thirty (30) days after the notice required by subsection (b), a person named in the record or a mortgagee files with the clerk of the circuit court a written petition objecting to the claim for payment and requesting a hearing, the clerk shall enter the cause on the docket of the circuit or superior court as a civil action, and a hearing shall be held on the question in the manner prescribed by IC 4-21.5. However, issues that could have been determined under section 8 of this chapter may not be entertained at the hearing. At the conclusion of the hearing, the court shall either sustain the petition or enter a judgment against the persons named in the record for the amounts recorded or for modified amounts.
    (d) If no petition is filed under subsection (c), the clerk of the circuit court shall enter the cause on the docket of the court and the court shall enter a judgment for the amounts stated in the record.
    (e) A judgment under subsection (c) or (d), to the extent that it is not satisfied under IC 27-2-15, is a debt and a lien on all the real and personal property of the person named, or a joint and several debt and

lien on the real and personal property of the persons named in the record prepared under subsection (a). The lien on real property is perfected against all creditors and purchasers when the judgment is entered on the judgment docket of the court. The lien on personal property is perfected by filing a lis pendens notice in the appropriate filing office, as prescribed by the Indiana Rules of Trial Procedure.
    (f) Judgments rendered under this section may be enforced in the same manner as all other judgments are enforced.

SOURCE: IC 36-7-9-13.5; (06)SB0341.1.29. -->     SECTION 29. IC 36-7-9-13.5 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2006]: Sec. 13.5. (a) This section does not apply to the collection of an amount if a court determines under section 13 of this chapter that the enforcement authority is not entitled to the amount.
    (b) If all or any part of the costs listed in section 12 of this chapter remain unpaid for any unsafe premises (other than unsafe premises owned by a governmental entity) for more than fifteen (15) days after completion of the work, the enforcement authority may send notice under section 25 of this chapter to each person who held a known or recorded fee interest, life estate interest, or equitable interest of a contract purchaser in the unsafe premises. If the notice is sent, the enforcement authority shall also send notice to any mortgagee with a known or recorded substantial property interest. The notice must require full payment of the amount owed within thirty (30) days.
    (c) If full payment of the amount owed is not made less than thirty (30) days after the notice is delivered, the enforcement officer may certify the following information to the county auditor:
        (1) The name of each person who held a known or recorded fee interest, life estate interest, or equitable interest of a contract purchaser in the unsafe premises.
        (2) The description of the unsafe premises, as shown by the records of the county auditor.
        (3) The amount of the delinquent payment, including all costs described in section 12 of this chapter.
    (d) The county auditor shall place the total amount certified under subsection (c) on the tax duplicate for the affected property as a special assessment. The total amount, including accrued interest, shall be collected as delinquent taxes are collected.
    (e) An amount collected under subsection (d), after all other taxes have been collected and disbursed, shall be disbursed to the unsafe building fund.
    (f) A judgment entered under section 13, 19, 21, or 22 of this chapter may be certified to the auditor and collected under this

section. However, a judgment lien need not be obtained under section 13 of this chapter before a debt is certified under this section.

SOURCE: IC 36-7-9-14; (06)SB0341.1.30. -->     SECTION 30. IC 36-7-9-14 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2006]: Sec. 14. (a) The enforcement authority shall establish in its operating budget a fund designated as the unsafe building fund. Any balance remaining at the end of a fiscal year shall be carried over in the fund for the following year and does not revert to the general fund.
    (b) Money for the unsafe building fund may be received from any source, including appropriations by local, state, or federal governments, and donations. The following money shall be deposited in the fund:
        (1) Money received as payment for or settlement of obligations or judgments established under sections 9 through 13 and 17 through 22 of this chapter.
        (2) Money received from bonds posted under section 7 of this chapter.
        (3) Money received in satisfaction of receivers' notes or certificates that were issued under section 20 of this chapter and were purchased with money from the unsafe building fund.
        (4) Money received for payment or settlement of civil penalties or fines imposed under section 7 of this chapter.
        (5) Money received from the collection of special assessments under section 13.5 of this chapter.
    (c) Money in the unsafe building fund may be used for the expenses incurred in carrying out the purposes of this chapter, including:
        (1) the cost of obtaining reliable information about the identity and location of each person who owns a substantial property interest in unsafe premises;
        (2) the cost of an examination of an unsafe building by a registered architect or registered engineer not employed by the department;
        (3) the cost of surveys necessary to determine the location and dimensions of real property on which an unsafe building is located;
        (4) the cost of giving notice of orders, notice of statements of rescission, notice of continued hearing, and notice of statements that public bids are to be let in the manner prescribed by section 25 of this chapter;
        (5) the bid price of work by a contractor under section 10 or sections 17 through 22 of this chapter;
        (6) the cost of emergency action under section 9 of this chapter; and
        (7) the cost of notes or receivers' certificates issued under section 20 of this chapter.
    (d) Payment of money from the unsafe building fund must be made in accordance with applicable law.
SOURCE: IC 36-7-9-18.1; (06)SB0341.1.31. -->     SECTION 31. IC 36-7-9-18.1 IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2006]: Sec. 18.1. (a) A court acting under section 17 of this chapter may condition the granting of a period of time to accomplish the action required by an order on the posting of a performance bond that will be forfeited if the action required by the order is not completed within the period the court allows. Before granting a period of time that is conditioned on the posting of a bond, the court may require that the requesting person justify the request with a workable and financially supported plan. If the court determines that a significant amount of work must be accomplished to comply with the order, the court may require that the bond specify interim completion standards and provide that the bond is forfeited if any of these interim completion standards are not substantially met.
    (b) An amount collected under subsection (a) on a forfeited bond shall be deposited in the unsafe building fund.

SOURCE: IC 36-7-9-19; (06)SB0341.1.32. -->     SECTION 32. IC 36-7-9-19 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2006]: Sec. 19. (a) A court acting under section 17 of this chapter may impose a civil forfeiture penalty not to exceed one five thousand dollars ($1,000) ($5,000) against any person if the conditions of section 18 of this chapter are met. The forfeiture penalty imposed may not be substantially less than the cost of complying with the order, unless that cost exceeds one two thousand five hundred dollars ($1,000). ($2,500). The effective date of the forfeiture penalty may be postponed for a period not to exceed thirty (30) days, after which the court may order the forfeiture penalty reduced or stricken if it is satisfied that all work necessary to fully comply with the order has been done.
    (b) On request of the enforcement authority the court shall enter a judgment in the amount of the forfeiture. penalty. If there is more than one (1) party defendant, the forfeiture penalty is separately applicable to each defendant. The amount of a forfeiture penalty that is collected shall be deposited in the unsafe building fund.
SOURCE: IC 36-7-9-25; (06)SB0341.1.33. -->     SECTION 33. IC 36-7-9-25 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2006]: Sec. 25. (a) Notice of orders, notice of continued hearings without a specified date, notice of a statement that public bids are to be let, and notice of claims for

payment must be given by:
        (1) sending a copy of the order or statement by registered or certified mail to the residence or place of business or employment of the person to be notified, with return receipt requested;
        (2) delivering a copy of the order or statement personally to the person to be notified; or
        (3) leaving a copy of the order or statement at the dwelling or usual place of abode of the person to be notified and sending by first class mail a copy of the order or statement to the last known address of the person to be notified.
    (b) If after a reasonable effort, service is not obtained by a means described in subsection (a) and the hearing authority concludes that a reasonable effort has been made to obtain service, service may be made by publishing a notice of the order or statement in accordance with IC 5-3-1 in the county where the unsafe premises are located. However, publication may be made on consecutive days. If service of an order is made by publication, the publication must include the information required by subdivisions (1), (2), (4), (5), (6), (7), and (9) of section 5(b) of this chapter, and must also include a statement indicating generally what action is required by the order and that the exact terms of the order may be obtained from the enforcement authority. The hearing authority may make a determination about whether a reasonable effort has been made to obtain service by the means described in subsection (a) on the basis of information provided by the department (or, in the case of a consolidated city, the enforcement authority). The hearing authority is not required to make the determination at a hearing. The hearing authority must make the determination in writing.
    (c) When service is made by any of the means described in this section, except by mailing or by publication, the person making service must make an affidavit stating that he has made the service, the manner in which service was made, to whom the order or statement was issued, the nature of the order or statement, and the date of service. The affidavit must be placed on file with the enforcement authority.
    (d) The date when notice of the order or statement is considered given is as follows:
        (1) If the order or statement is delivered personally or left at the dwelling or usual place of abode, notice is considered given on the day when the order or statement is delivered to the person or left at his the person's dwelling or usual place of abode.
        (2) If the order or statement is mailed, notice is considered given on the date shown on the return receipt, or, if no date is shown, on

the date when the return receipt is received by the enforcement authority.
        (3) Notice by publication is considered given on the date of the second day that publication was made.
    (e) Notice of orders, notice of continued hearings without a specified date, and notice of a statement that public bids are to be let need not be given to a person holding a property interest in an unsafe premises if:
        (1) no instrument reflecting the property interest held by the person is recorded in the recorder's office of the county where the unsafe premises is located;
        (2) the order or statement was recorded in accordance with section 26 of this chapter; and
        (3) the enforcement authority has received neither written information nor actual notice of the identity of the person who holds a property interest in the unsafe premises.
     (e) A person with a property interest in an unsafe premises who fails to does not:
        (1)
record an instrument reflecting an the interest in the recorder's office of the county where the unsafe premises is located; in his unsafe premises or
        (2) if an instrument reflecting the interest is not recorded, provide to the department (or, in the case of a consolidated city, the enforcement authority) in writing the person's name and address, and the location of the unsafe premises;

is considered deemed to consent to reasonable action taken under this chapter relative to which for which notice would be required and relinquish a claim to notice would otherwise be given. under this chapter.
     (f) The department (or, in the case of a consolidated city, the enforcement authority), may, for the sake of administrative convenience, publish notice under subsection (b) at the same time notice is attempted under subsection (a). If published notice is given as described in subsection (b), the hearing authority shall subsequently make a determination about whether a reasonable effort has been made to obtain service by the means described in subsection (a).

SOURCE: IC 36-7-14-22.5; (06)SB0341.1.34. -->     SECTION 34. IC 36-7-14-22.5 IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2006]: Sec. 22.5. (a) This section applies to the following:
        (1) Real property:
            (A) that was acquired by the commission to carry out a redevelopment project, an economic development area project, or an urban renewal project; and
            (B) relative to which the commission has, at a public hearing, decided that the real property is not needed to complete the redevelopment activity, an economic development activity, or urban renewal activity in the project area.
        (2) Real property acquired under this chapter that is not in a redevelopment project area, economic development area, or an urban renewal project area.
        (3) Parcels of property secured from the county under IC 6-1.1-25-9(e) that were acquired by the county under IC 6-1.1-24 and IC 6-1.1-25.
        (4) Real property donated or transferred to the commission to be held and disposed of under this section.
However, this section does not apply to property acquired under section 32.5 of this chapter.
    (b) The commission may do the following to or for real property described in subsection (a):
        (1) Examine, classify, manage, protect, insure, and maintain the property.
        (2) Eliminate deficiencies (including environmental deficiencies), carry out repairs, remove structures, and make improvements.
        (3) Control the use of the property.
        (4) Lease the property.
        (5) Use any powers under section 12.2 of this chapter in relation to the property.
    (c) The commission may enter into contracts to carry out part or all of the functions described in subsection (b).
    (d) The commission may extinguish all delinquent taxes, special assessments, and penalties relative to real property donated to the commission to be held and disposed of under this section. The commission shall provide the county auditor with a list of the real property on which delinquent taxes, special assessments, and penalties are extinguished under this subsection.
    (e) Real property described in subsection (a) may be sold, exchanged, transferred, granted, donated, or otherwise disposed of in any of the following ways:
        (1) In accordance with section 22, 22.2, 22.6, or 22.7 of this chapter.
        (2) In accordance with the provisions authorizing an urban homesteading program under IC 36-7-17.
    (f) In disposing of real property under subsection (e), the commission may:
        (1) group together properties for disposition in a manner that will best serve the interest of the community, from the standpoint of both human and economic welfare; and
        (2) group together nearby or similar properties to facilitate convenient disposition.

SOURCE: IC 36-7-14-22.6; (06)SB0341.1.35. -->     SECTION 35. IC 36-7-14-22.6 IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2006]: Sec. 22.6. (a) As used in this section, "abutting landowner" means an owner of property that:
        (1) touches, borders on, or is contiguous to the property that is the subject of sale; and
        (2) does not constitute a:
            (A) public easement; or
            (B) public right-of-way.
    (b) As used in this section, "offering price" means the appraised value of real property plus all costs associated with the sale, including:
        (1) appraisal fees;
        (2) title insurance;
        (3) recording fees; and
        (4) advertising costs.
    (c) If the assessed value of a tract of real property to be sold is less than fifteen thousand dollars ($15,000), based on the most recent assessment of the tract or of the tract of which it was a part before it was acquired, the commission may proceed under this section.
    (d) The commission may determine that:
        (1) the highest and best use of the tract is sale to an abutting landowner;
        (2) the cost to the public of maintaining the tract equals or exceeds the estimated fair market value of the tract; or
        (3) it is economically unjustifiable to sell the tract under section 22 of this chapter.
    (e) Not more than ten (10) days after the commission makes a determination under subsection (d), the commission shall publish a notice in accordance with IC 5-3-1 identifying the tracts intended for sale by legal description and, if possible, by key number and street address. The notice must also include the offering price and

a statement that:
        (1) the property may not be sold to a person who is ineligible under IC 36-1-11-16; and
        (2) an offer to purchase the property submitted by a trust (as defined in IC 30-4-1-1(a)) must identify each:
            (A) beneficiary of the trust; and
            (B) settlor empowered to revoke or modify the trust.
At the time of publication of notice under this subsection, the commission shall send notice by certified mail to all abutting landowners. This notice shall contain the same information as the published notice.
    (f) The commission shall also have each tract appraised. The appraiser must be a person who is professionally engaged in making appraisals, a person licensed under IC 25-34.1, or an employee of the political subdivision who is familiar with the value of the tract. However, if the assessed value of a tract is less than six thousand dollars ($6,000), based on the most recent assessment of the tract or of the tract of which it was a part before it was acquired, the commission is not required to have the tract appraised.
    (g) If, not more than ten (10) days after the date of publication of the notice under subsection (e), the commission receives one (1) or more eligible offers to purchase a tract listed in the notice at or in excess of the offering price, the commission shall conduct the negotiation and sale of the tract under section 22(f), 22(g), and 22(i) of this chapter.
    (h) Notwithstanding subsection (g), if not more than ten (10) days after the date of publication of the notice under subsection (e) the commission does not receive from any person other than an abutting landowner an eligible offer to purchase the tract at or in excess of the offering price, the commission shall conduct the negotiation and sale of the tract as follows:
        (1) If only one (1) eligible abutting landowner makes an eligible offer to purchase the tract, then subject to IC 36-1-11-16 and without further appraisal or notice, the commission shall offer to negotiate for the sale of the tract with that abutting landowner.
        (2) If more than one (1) eligible abutting landowner submits an eligible offer to purchase the tract, the tract shall be sold to the eligible abutting landowner who submits the highest eligible offer for the tract and who complies with any requirement under subsection (e)(2).


        (3) If no eligible abutting landowner submits an eligible offer to purchase the tract, the commission may sell the tract to any person who submits the highest eligible offer for the tract, except a person who is ineligible to purchase the tract under IC 36-1-11-16.

SOURCE: IC 36-7-14-22.7; (06)SB0341.1.36. -->     SECTION 36. IC 36-7-14-22.7 IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2006]: Sec. 22.7. (a) The commission may dispose of real property to which section 22.5 of this chapter applies by following the procedure set forth in this section.
    (b) The commission shall first have the property appraised by two (2) appraisers. The appraisers must be:
        (1) persons who are professionally engaged in making appraisals;
        (2) persons who are licensed under IC 25-34.1; or
        (3) employees of the political subdivision familiar with the value of the property.
The appraisers shall make a joint appraisal of the property.
    (c) The commission may:
        (1) negotiate a sale or transfer; and
        (2) dispose of the property;
at a value that is not less than the appraised value determined under subsection (b).
    (d) Disposal of real property under this chapter is subject to the approval of the commission. The commission may not approve a disposal of property without conducting a public hearing after giving notice under IC 5-3-1.
    (e) In addition to any other reason for disapproving a disposal of property under this section, the commission may disapprove a sale of a tract of residential property to any bidder who does not by affidavit declare that the bidder will reside on that property for at least one (1) year after the bidder obtains possession of the property.

SOURCE: IC 36-7-15.1-15.5; (06)SB0341.1.37. -->     SECTION 37. IC 36-7-15.1-15.5 IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2006]: Sec. 15.5. (a) This section applies to the following:
        (1) Real property:
            (A) that was acquired by the commission to carry out a redevelopment project, an economic development area project, or an urban renewal project; and
            (B) relative to which the commission has, at a public

hearing, decided that the real property is not needed to complete the redevelopment activity, an economic development area activity, or urban renewal activity in the project area.
        (2) Real property acquired under this chapter that is not in a redevelopment project area, an economic development area, or an urban renewal project area.
        (3) Parcels of property secured from the county under IC 6-1.1-25-9(e) that were acquired by the county under IC 6-1.1-24 and IC 6-1.1-25.
        (4) Real property donated or transferred to the commission to be held and disposed of under this section.
However, this section does not apply to property acquired under section 22.5 of this chapter.
    (b) The commission may do the following to or for real property described in subsection (a):
        (1) Examine, classify, manage, protect, insure, and maintain the property.
        (2) Eliminate deficiencies (including environmental deficiencies), carry out repairs, remove structures, and make improvements.
        (3) Control the use of the property.
        (4) Lease the property.
        (5) Use any powers under section 7(a) or 7(b) of this chapter in relation to the property.
    (c) The commission may enter into contracts to carry out part or all of the functions described in subsection (b).
    (d) The commission may extinguish all delinquent taxes, special assessments, and penalties relative to real property donated to the commission to be held and disposed of under this section. The commission shall provide the county auditor with a list of the real property on which delinquent taxes, special assessments, and penalties are extinguished under this subsection.
    (e) Real property described in subsection (a) may be sold, exchanged, transferred, granted, donated, or otherwise disposed of in any of the following ways:
        (1) In accordance with section 15, 15.1, 15.2, 15.6, or 15.7 of this chapter.
        (2) In accordance with the provisions authorizing an urban homesteading program under IC 36-7-17.
    (f) In disposing of real property under subsection (e), the commission may:


        (1) group together properties for disposition in a manner that will best serve the interest of the community, from the standpoint of both human and economic welfare; and
        (2) group together nearby or similar properties to facilitate convenient disposition.

SOURCE: IC 36-7-15.1-15.6; (06)SB0341.1.38. -->     SECTION 38. IC 36-7-15.1-15.6 IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2006]: Sec. 15.6. (a) As used in this section, "abutting landowner" means an owner of property that:
        (1) touches, borders on, or is contiguous to the property that is the subject of sale; and
        (2) does not constitute a:
            (A) public easement; or
            (B) public right-of-way.
    (b) As used in this section, "offering price" means the appraised value of real property plus all costs associated with the sale, including:
        (1) appraisal fees;
        (2) title insurance;
        (3) recording fees; and
        (4) advertising costs.
    (c) If the assessed value of a tract of real property to be sold is less than fifteen thousand dollars ($15,000), based on the most recent assessment of the tract or of the tract of which it was a part before it was acquired, the commission may proceed under this section.
    (d) The commission may determine that:
        (1) the highest and best use of the tract is sale to an abutting landowner;
        (2) the cost to the public of maintaining the tract equals or exceeds the estimated fair market value of the tract; or
        (3) it is economically unjustifiable to sell the tract under section 15 of this chapter.
    (e) Not more than ten (10) days after the commission makes a determination under subsection (d), the commission shall publish a notice in accordance with IC 5-3-1 identifying the tracts intended for sale by legal description and, if possible, by key number and street address. The notice must also include the offering price and a statement that:
        (1) the property may not be sold to a person who is ineligible under IC 36-1-11-16; and
        (2) an offer to purchase the property submitted by a trust (as

defined in IC 30-4-1-1(a)) must identify each:
            (A) beneficiary of the trust; and
            (B) settlor empowered to revoke or modify the trust.
At the time of publication of notice under this subsection, the commission shall send notice by certified mail to all abutting landowners. This notice shall contain the same information as the published notice.
    (f) The commission shall also have each tract appraised. The appraiser must be a person who is professionally engaged in making appraisals, a person licensed under IC 25-34.1, or an employee of the political subdivision who is familiar with the value of the tract. However, if the assessed value of a tract is less than six thousand dollars ($6,000), based on the most recent assessment of the tract or of the tract of which it was a part before it was acquired, the commission is not required to have the tract appraised.
    (g) If, not more than ten (10) days after the date of publication of the notice under subsection (e), the commission receives one (1) or more eligible offers to purchase a tract listed in the notice at or in excess of the offering price, the commission shall conduct the negotiation and sale of the tract under section 15(f), 15(g), and 15(i) of this chapter.
    (h) Notwithstanding subsection (g), if not more than ten (10) days after the date of publication of the notice under subsection (e) the commission does not receive from any person other than an abutting landowner an eligible offer to purchase the tract at or in excess of the offering price, the commission shall conduct the negotiation and sale of the tract as follows:
        (1) If only one (1) eligible abutting landowner makes an eligible offer to purchase the tract, then subject to IC 36-1-11-16 and without further appraisal or notice, the commission shall offer to negotiate for the sale of the tract with that abutting landowner.
        (2) If more than one (1) eligible abutting landowner submits an eligible offer to purchase the tract, the tract shall be sold to the eligible abutting landowner who submits the highest eligible offer for the tract and who complies with any requirement under subsection (e)(2).
        (3) If no eligible abutting landowner submits an eligible offer to purchase the tract, the commission may sell the tract to any person who submits the highest eligible offer for the tract, except a person who is ineligible to purchase the tract under

IC 36-1-11-16.

SOURCE: IC 36-7-15.1-15.7; (06)SB0341.1.39. -->     SECTION 39. IC 36-7-15.1-15.7 IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2006]: Sec. 15.7. (a) The commission may dispose of real property to which section 15.5 of this chapter applies by following the procedure set forth in this section.
    (b) The commission shall first have the property appraised by two (2) appraisers. The appraisers must be:
        (1) persons professionally engaged in making appraisals;
        (2) persons licensed under IC 25-34.1; or
        (3) employees of the political subdivision familiar with the value of the property.
The appraisers shall make a joint appraisal of the property.
    (c) The commission may:
        (1) negotiate a sale or transfer; and
        (2) dispose of the property;
at a value that is not less than the appraised value determined under subsection (b).
    (d) Disposal of real property under this chapter is subject to the approval of the commission. The commission may not approve a disposal of property without conducting a public hearing after giving notice under IC 5-3-1.
    (e) In addition to any other reason for disapproving a disposal of property under this section, the commission may disapprove a sale of a tract of residential property to any bidder who does not by affidavit declare that the bidder will reside on that property for at least one (1) year after the bidder obtains possession of the property.

SOURCE: IC 36-7-17-3; (06)SB0341.1.40. -->     SECTION 40. IC 36-7-17-3 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2006]: Sec. 3. (a) The agency designated or established in section 2 of this chapter may acquire real property in the name of the unit, for use as provided in this chapter.
    (b) Under IC 6-1.1-24-4.5, the county auditor shall provide a list of real property on which one (1) or more installments of taxes are delinquent.
    (c) Under IC 6-1.1-25-1 and IC 6-1.1-25-4, the agency may acquire the deed for real property purchased at tax sale for the purposes of this chapter one hundred twenty (120) days after the date of sale, after compliance with the notice provisions of IC 6-1.1-25-4.5.
    (d) Under IC 6-1.1-24-6.5, the agency may acquire the deed for real property that was offered for sale but for which an adequate bid under IC 6-1.1-24-5(e) was not received by identifying the properties that the

agency desires to acquire for urban homesteading or redevelopment purposes.
    (e) (d) Under IC 6-1.1-25-7.5, the agency may acquire the deed for real property for which the holder of the certificate of sale has failed to request that the county auditor execute and deliver a deed within one hundred twenty (120) days after issuance of the certificate.
    (f) (e) In addition to real property acquired through tax sale for the purposes of this chapter, the agency may acquire real property by purchase or gift.

SOURCE: IC 36-7-17-12; (06)SB0341.1.41. -->     SECTION 41. IC 36-7-17-12 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2006]: Sec. 12. (a) A property for which no one applies in two (2) successive drawings held under this chapter may be sold at public auction to the highest bidder.
    (b) The proceeds of the sale of real property acquired under IC 6-1.1-24-6.5 or IC 6-1.1-25-7.5 shall be applied to the cost of the sale, including advertising and appraisal.
    (c) If any proceeds remain after payment of the costs under subsection (b), the proceeds shall be applied to the payment of taxes removed from the tax duplicate under IC 6-1.1-24-6.5(e) or IC 6-1.1-25-7.5(e).
    (d) If any proceeds remain after payment of the taxes under subsection (c), the proceeds shall be deposited in the county general fund.
SOURCE: IC 6-1.1-24-4.1; IC 6-1.1-24-5.5; IC 6-1.1-24-6.5.
; (06)SB0341.1.42. -->     SECTION 42. THE FOLLOWING ARE REPEALED [EFFECTIVE JANUARY 1, 2007]: IC 6-1.1-24-4.1; IC 6-1.1-24-5.5; IC 6-1.1-24-6.5.