February 22, 2001
HOUSE BILL No. 1846
_____
DIGEST OF HB 1846
(Updated February 21, 2001 12:13 PM - DI 103)
Citations Affected: IC 6-1.1; IC 32-2; noncode.
Synopsis: Tax sales and redemption from tax sales. Specifies certain
information to be included in the tax sale list, tax sale notice, certificate
of sale, and tax sale record. Requires pre-sale and post-sale
publications in accordance with IC 5-3-1-4. Provides that certain
notices must be sent to at least one of multiple owners, and that a
notice is considered sufficient if the notice is mailed to the correct
address. Changes the amount of damages allowed to a holder of a
certificate of sale under an incorrect county treasurer guarantee.
Permits any person to redeem real property sold at tax sale. Makes
certain amendments concerning: (1) the timing of redemption and the
amount required to redeem; (2) the timing, mailing, and content of the
post-sale notice; and (3) the issuance of tax deeds. With respect to an
invalid tax sale, specifies amounts to be refunded to the purchaser and
requires a political subdivision to reimburse the county for interest paid
to the tax sale purchaser under certain circumstances. Amends the
circumstances under which purchase money is refunded to a tax sale
purchaser. Establishes requirements for filing a tax sale surplus
disclosure form, and specifies the information to be included on the
form.
Effective: July 1, 2001.
Brown C
, Goeglein
January 17, 2001, read first time and referred to Committee on Ways and Means.
February 21, 2001, reported _ Do Pass.
February 22, 2001
First Regular Session 112th General Assembly (2001)
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HOUSE BILL No. 1846
A BILL FOR AN ACT to amend the Indiana Code concerning
taxation.
Be it enacted by the General Assembly of the State of Indiana:
SOURCE: IC 6-1.1-24-1; (01)HB1846.1.1. -->
SECTION 1.
IC 6-1.1-24-1
IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2001]: 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 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 6-1.1-24-2; (01)HB1846.1.2. -->
SECTION 2.
IC 6-1.1-24-2
IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 2. (a) In addition to the
delinquency list required under section 1 of this chapter, each county
auditor shall prepare a notice. The notice shall contain the following:
(1) A list of tracts or real property eligible for sale under this
chapter.
(2) A statement that the tracts or real property included in the list
will be sold at public auction to the highest bidder,
subject to the
right of redemption.
(3) A statement that the tracts or real property will not be sold for
an amount which is less than the sum of:
(A) the delinquent taxes and special assessments on each tract
or item of real property;
(B) the taxes and special assessments on each tract or item of
real property that are due and payable in the year of the sale,
whether or not they are delinquent;
(C) all penalties due on the delinquencies;
(D) an amount prescribed by the county auditor that equals the
sum of:
(i) twenty-five dollars ($25) for postage and publication
costs; and
(ii) any other actual costs incurred by the county that are
directly attributable to the tax sale; and
(E) any unpaid costs due under subsection (b) from a prior tax
sale.
(4) A statement that a person redeeming each tract or item of real
property after the sale must pay:
an:
(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 charge 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. after the tax sale.
(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.
(7) (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.
(8) (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.
(9) (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.
(10) (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(d).
IC 6-1.1-25-2
(e).
(11) (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.
(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.
SOURCE: IC 6-1.1-24-3; (01)HB1846.1.3. -->
SECTION 3.
IC 6-1.1-24-3
IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2001]: 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 in the manner prescribed in
IC 6-1.1-22-4(b) 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 advertisement published under section 4(b) of this chapter
is considered sufficient notice of the intended application for judgment
and of the sale of real property under the order of the court.
SOURCE: IC 6-1.1-24-4; (01)HB1846.1.4. -->
SECTION 4.
IC 6-1.1-24-4
IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2001]: 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
or of record of real property with a single owner;
or
(2) to at least one (1) of the owners of
the real property
at their
last known address. with multiple owners;
at the last address of the owner for the property as indicated in the
records of the county auditor. The county auditor shall prepare the
notice in the form prescribed by the state board of accounts. The notice
must set forth the key number, if any, of the real property and a street
address, if any, or other common description of the property other than
a legal description. The notice must include the statement set forth in
section 2(a)(4) of this chapter. The county auditor must present proof
of this mailing to the court along with the application for judgment and
order for sale. Failure by an owner to receive or accept the notice
required by this section does not affect the validity of the judgment and
order. The owner of real property shall notify the county auditor of
the owner's correct address. The notice required under this section
is considered sufficient if the notice is mailed to the address
required by this section.
(b) This subsection applies to a county having a consolidated city.
In addition to the notice required under subsection (a) for real property
on the list prepared under section 1.5(e) of this chapter, the county
auditor shall prepare and mail the notice required under section 2.2 of
this chapter no later than August 15 in the year in which the property
is to be sold under this chapter.
(c) On or before the day of sale, the county auditor shall list, on the
tax sale record required by
IC 6-1.1-25-8
, all properties that will be
offered for sale.
SOURCE: IC 6-1.1-24-5; (01)HB1846.1.5. -->
SECTION 5.
IC 6-1.1-24-5
IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2001]: 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 6-1.1-24-7; (01)HB1846.1.6. -->
SECTION 6.
IC 6-1.1-24-7
IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 7. (a) When real
property is sold under this chapter, the purchaser at the sale shall
immediately pay the amount of
his the bid to the county treasurer. The
county treasurer shall apply the payment in the following manner:
(1) first, to the taxes, special assessments, penalties, and costs
described in section 5(e) of this chapter;
(2) second, to other delinquent property taxes in the manner
provided in
IC 6-1.1-23-5
(b); and
(3) third, to a separate "tax sale surplus fund".
(b) The:
(1) owner of record
of the real property at the time the tax
deed is issued who is divested of
the owner's property ownership
by the issuance of a tax deed;
to the tax sale purchaser; or
(2) tax sale purchaser or purchaser's assignee, upon redemption
of the tract or item of real property;
or
(3) person with a substantial property interest of public record, as
defined in section 1.9 of this chapter and as evidenced by the
issuance of a tax deed to a tax sale purchaser, in a county:
(A) having a population of more than two hundred thousand
(200,000) but less than four hundred thousand (400,000);
(B) having a consolidated city; or
(C) in which the county auditor and the county treasurer have
an agreement under IC 6-1.1-25-4.7;
may file a verified claim for money which is deposited in the tax sale
surplus fund. If the claim is approved by the county auditor and the
county treasurer, the county auditor shall issue a warrant to
a person
described in subdivisions (1) through (3) the claimant for the amount
due.
(c) If the person described in subsection (b)(1) acquired the
property from a delinquent taxpayer after the property was sold
at a tax sale under this chapter, the county auditor may not issue
a warrant to the person unless the person is named on a tax sale
surplus fund disclosure form filed with the county auditor under
IC 32-2-8.
(d) An amount deposited in the tax sale surplus fund shall be
transferred by the county auditor to the county general fund and may
not be disbursed under subsection (b) if it is not claimed within the
three (3) year period after the date of its receipt.
(d) (e) If an amount applied to taxes under this section is later paid
out of the county general fund to the purchaser or his the purchaser's
successor due to the invalidity of the sale, all the taxes shall be
reinstated and recharged to the tax duplicate and collected in the same
manner as if the property had not been offered for sale.
(e) (f) When a refund is made to any purchaser or his purchaser's
successor by reason of the invalidity of a sale, the county auditor shall,
at the December settlement immediately following the refund, deduct
the amount of the refund from the gross collections in the taxing
district in which the land lies and shall pay that amount into the county
general fund.
SOURCE: IC 6-1.1-24-8; (01)HB1846.1.7. -->
SECTION 7.
IC 6-1.1-24-8
IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 8. When one who
purchases real property at a tax sale fails to pay his the bid, the real
property shall again be offered for sale. A purchaser who fails to pay
his the bid shall pay a penalty of twenty-five percent (25%) of the
amount of his the bid. The county prosecuting attorney shall initiate an
action in the name of the state treasurer to recover the penalty.
Amounts collected under this section shall be deposited in the common
school fund of this state.
SOURCE: IC 6-1.1-24-9; (01)HB1846.1.8. -->
SECTION 8.
IC 6-1.1-24-9
IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 9. (a) Immediately after
a tax sale purchaser pays
his the bid, as evidenced by the receipt of the
county treasurer, or immediately after the county acquires a lien under
section 6 of this chapter or a city acquires a lien under section 6.6 of
this chapter, the county auditor shall deliver a certificate of sale to the
purchaser or to the county or to the city. The certificate shall be signed
by the auditor and registered in
his the auditor's office. The certificate
shall contain:
(1) a description of real property which corresponds to the
description used on the notice of sale;
(2) the name of:
(A) the former owner, if known owner of record at the time
of the sale of real property with a single owner; or
(B) at least one (1) of the owners of real property with
multiple owners;
(3) the mailing address of the owner of the real property sold
as indicated in the records of the county auditor;
(4) the name of the purchaser;
(4) (5) the date of sale;
(5) (6) the amount for which the real property was sold;
(6) (7) the amount of the minimum bid for which the tract or real
property was offered at the time of sale as required by section 5
of this chapter; and
(7) (8) the date when the purchaser is first entitled to request a
deed to the property. period of redemption specified in
IC 6-1.1-25-4
will expire;
(9) the court cause number under which judgment was
obtained; and
(10) the street address, if any, or common description of the
real property.
(b) When a certificate of sale is issued under this section, the
purchaser acquires a lien against the real property for the entire amount
that he paid. The lien of the purchaser is superior to all liens against the
real property which exist at the time the certificate is issued.
(c) A certificate of sale is assignable. However, an assignment is not
valid unless it is endorsed on the certificate of sale, acknowledged
before an officer authorized to take acknowledgments of deeds, and
registered in the office of the county auditor. When a certificate of sale
is assigned, the assignee acquires the same rights and obligations that
the original purchaser acquired.
SOURCE: IC 6-1.1-24-10; (01)HB1846.1.9. -->
SECTION 9.
IC 6-1.1-24-10
IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 10. (a) When a
certificate of sale is issued under section 9 of this chapter, the county
treasurer shall indorse upon, or attach to, the certificate of sale a
written guarantee which is signed by
him the treasurer and which
warrants:
(1) that the taxes and special assessments upon the real property
described in the certificate of sale are delinquent and were unpaid
at the time of sale; and
(2) that the real property is eligible for sale under this chapter.
(b) If the county treasurer, before the time of making the guarantee
required by this section, received payment of the delinquent taxes or
special assessments for which the real property was sold, the holder of
the certificate may initiate an action upon the written guarantee or upon
the official bond of the county treasurer. If an action is initiated under
this section, the measure of damages is double the amount paid by the
holder of the certificate plus legal interest on that amount. is entitled
to the amount due for an invalid sale under
IC 6-1.1-25-10.
SOURCE: IC 6-1.1-25-1; (01)HB1846.1.10. -->
SECTION 10.
IC 6-1.1-25-1
IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 1. An occupant or Any
person with a substantial property interest of public record (as defined
in IC 6-1.1-24-1.9) in a tract sold under IC 6-1.1-24 may redeem the
tract or real property sold under
IC 6-1.1-24
at any time before the
date when the county auditor is required to issue a tax deed under
section 4 of this chapter expiration of the period of redemption
specified in section 4 of this chapter by paying to the county treasurer
the amount required for redemption under section 2 of this chapter.
SOURCE: IC 6-1.1-25-2; (01)HB1846.1.11. -->
SECTION 11.
IC 6-1.1-25-2
IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 2. (a) The total amount
of money required for the redemption of real property equals the sum
of the amounts prescribed in subsections (b) through (e) reduced by
any amounts held in the name of the taxpayer or the purchaser in the
tax sale surplus fund.
(b) The total amount required for redemption includes:
(1) one hundred ten percent (110%) of the minimum bid for
which the tract or real property was offered at the time of sale, as
required by
IC 6-1.1-24-5
, if the tract or item of real property is
redeemed not more than six (6) months after the date of sale;
or
(2) one hundred fifteen percent (115%) of the minimum bid for
which the tract or real property was offered at the time of sale, as
required by
IC 6-1.1-24-5
, if the tract or item of real property is
redeemed more than six (6) months but not more than one (1)
year after the date of sale.
or
(3) one hundred twenty-five percent (125%) of the minimum bid
for which the tract or real property was offered at the time of sale,
as required by IC 6-1.1-24-5, if the tract or item of real property
is redeemed more than one (1) year after the date of sale.
(c) In addition to the amount required under subsection (b), the total
amount required for redemption includes the amount by which the
purchase price exceeds the minimum bid on the real property plus ten
percent (10%) per annum on the amount by which the purchase price
exceeds the minimum bid on the property.
(d) In addition to the amount required under
subsection subsections
(b) and (c), the total amount required for redemption includes all taxes
and special assessments upon the property paid by the purchaser
subsequent to after the sale plus ten percent (10%) interest per annum
on those taxes and special assessments.
(e) In addition to the amounts required under subsections (b), (c),
and (d), the total amount required for redemption includes the
following costs, if certified before redemption by the payor to the
county auditor on a form prescribed by the state board of
accounts, that were incurred and paid by the purchaser or the
purchaser's assignee or the county before redemption:
(1) The costs of giving notice under sections section 4.5 and 4.6
of this chapter.
(2) Filing fees paid in the filing of a petition for a tax deed under
section 4.6 of this chapter.
(3) (2) The costs of a title search or of examining and updating
the abstract of title for the tract or item of real property.
SOURCE: IC 6-1.1-25-2.5; (01)HB1846.1.12. -->
SECTION 12.
IC 6-1.1-25-2.5
IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 2.5. (a) A county
auditor may petition a court issuing judgments and orders for sale in
the county under this chapter
IC 6-1.1-24
to establish a schedule of
reasonable and customary fees costs that apply to a purchaser or
purchaser's assignee who submits a claim for reimbursement upon
redemption. by the property owner.
(b) When a court provides a schedule as described in subsection (a),
the county auditor may not reimburse expenses at a rate costs in an
amount higher than the rate published costs provided in the schedule,
except as provided in subsection (c).
(c) A purchaser or purchaser's assignee may petition the court for
a higher rate of reimbursement than the rate found on a schedule
published provided under subsection (a). The court shall grant the
petition if the court finds that the purchaser's claim is based on
reasonable and customary fees. costs.
SOURCE: IC 6-1.1-25-3; (01)HB1846.1.13. -->
SECTION 13.
IC 6-1.1-25-3
IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 3. When real property
is redeemed and the certificate of sale is surrendered to the county
auditor, the auditor shall issue a warrant to the
person surrendering the
certificate purchaser or purchaser's assignee in an amount equal to
the amount received by the county treasurer for redemption. The county
auditor shall indorse the certificate and preserve it as a public record.
If a certificate of sale is lost and the auditor is satisfied that the
certificate did exist, the county auditor may make payment to the
proper person purchaser or purchaser's assignee in the manner
provided in this section.
SOURCE: IC 6-1.1-25-4; (01)HB1846.1.14. -->
SECTION 14.
IC 6-1.1-25-4
IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 4. (a)
If a certificate of
sale is issued to a purchaser under IC 6-1.1-24-9 and the real property
is not redeemed within: The period for redemption of real property
sold under
IC 6-1.1-24
is:
(1) one (1) year after the date of sale;
(2) one hundred twenty (120) days after the county acquires a lien
on the property under
IC 6-1.1-24-6
;
(3) one hundred twenty (120) days
from after the date of sale to
a purchasing agency qualified under
IC 36-7-17
;
(4) one hundred twenty (120) days
from after the date of sale of
real property on the list prepared under
IC 6-1.1-24-1.5
; or
(5) one hundred twenty (120) days after the date of sale under
IC 6-1.1-24-5.5
(b).
as extended by compliance with the notice provisions in section 4.5 of
this chapter, the county auditor shall, upon receipt of the certificate and
subject to the limitations contained in this chapter, execute and deliver
a deed for the property to the purchaser. If a certificate of sale is issued
to a county under IC 6-1.1-24-9 and the real property is not redeemed
within one (1) year after the date of sale, the county auditor shall, upon
receipt of the certificate and subject to the limitations contained in this
chapter, issue a deed for the property to the county. The county auditor
shall execute deeds issued under this section in the name of the state
under the county auditor's name and seal. If a certificate of sale is lost
before the execution of a deed, the county auditor shall, subject to the
limitations in this chapter, execute and deliver a deed if the court has
made a finding that the certificate did exist.
(b) When a deed for real property is executed under this
section,
chapter, the county auditor shall cancel the certificate of sale and file
the canceled certificate in
his the office
of the county auditor. If real
property that appears on the list prepared under
IC 6-1.1-24-1.5
is
offered for sale and an amount that is at least equal to the minimum
sale price required under
IC 6-1.1-24-5
(e) is not received, the county
auditor shall issue a deed to the real property in the manner provided
in
IC 6-1.1-24-6.5.
(c) When a deed is issued to a county under this
section, chapter,
the taxes and special assessments for which the real property was
offered for sale, and all subsequent taxes, special assessments, interest,
penalties, and cost of sale shall be removed from the tax duplicate in
the same manner that taxes are removed by certificate of error.
(d) A tax deed executed under this
section chapter vests in the
grantee an estate in fee simple absolute, free and clear of all liens and
encumbrances created or suffered before or after the tax sale except
those liens granted priority under federal law and the lien of the state
or a political subdivision for taxes and special assessments which
accrue subsequent to the sale and which are not removed under
subsection (c). However, the estate is subject to:
(1) all easements, covenants, declarations, and other deed
restrictions shown by public records; and
(2) laws, governing land use, ordinances, and regulations
concerning governmental police powers, including all zoning,
restrictions building, land use, improvements on the land, land
division, and environmental protection; and
(3) liens and encumbrances created or suffered by the purchaser
at the tax sale. grantee.
(e) The 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.
(e) Notwithstanding the provisions of subsection (a),
(f) A county auditor is not required to execute a deed to the county
under subsection (a) this chapter if the county executive determines
that the property involved contains hazardous waste or another
environmental hazard for which the cost of abatement or alleviation
will exceed the fair market value of the property. The county may enter
the property to conduct environmental investigations.
(f) (g) If the county executive makes the determination under
subsection (e) 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 6-1.1-4-12.5
, the assessed value of such an
interest shall be zero (0) until production commences.
SOURCE: IC 6-1.1-25-4.1; (01)HB1846.1.15. -->
SECTION 15.
IC 6-1.1-25-4.1
IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 4.1. (a) If, as provided
in section
4(e) 4(f) of this chapter, the county auditor does not issue a
deed to the county for property for which a certificate of sale has been
issued to the county under
IC 6-1.1-24-9
because the county executive
determines that the property 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 property may be
transferred consistent with the provisions of this section.
(b) A person who desires to obtain title to and eliminate the
hazardous conditions of property containing hazardous waste or
another environmental hazard for which a county holds a certificate of
sale but to which a deed may not be issued to the county under section
4(e) 4(f) of this chapter may file a petition with the county auditor
seeking a waiver of the delinquent taxes, special assessments, interest,
penalties, and costs assessed against the property and transfer of the
title to the property to the petitioner. The petition must:
(1) be on a form prescribed by the state board of accounts and
approved by the state board of tax commissioners;
(2) state the amount of taxes, special assessments, penalties, and
costs assessed against the property for which a waiver is sought;
(3) describe the conditions existing on the property that have
prevented the sale or the transfer of title to the county;
(4) describe the plan of the petitioner for elimination of the
hazardous condition on the property under
IC 13-25-5
and the
intended use of the property; and
(5) be accompanied by a fee established by the county auditor for
completion of a title search and processing.
(c) Upon receipt of a petition described in subsection (b), the county
auditor shall review the petition to determine whether the petition is
complete. If the petition is not complete, the county auditor shall return
the petition to the petitioner and describe the defects in the petition.
The petitioner may correct the defects and file the completed petition
with the county auditor. Upon receipt of a completed petition, the
county auditor shall forward a copy of the petition to:
(1) the assessor of the township in which the property is located;
(2) the owner;
(3) all persons who have, as of the date of the filing of the
petition, a substantial interest of public record in the property;
(4) the county property tax assessment board of appeals; and
(5) the state board of tax commissioners.
(d) Upon receipt of a petition described in subsection (b), the county
property tax assessment board of appeals shall, at the county property
tax assessment board of appeals' earliest opportunity, conduct a public
hearing on the petition. The county property tax assessment board of
appeals shall, by mail, give notice of the date, time, and place fixed for
the hearing to:
(1) the petitioner;
(2) the owner;
(3) all persons who have, as of the date the petition was filed, a
substantial interest of public record in the property; and
(4) the assessor of the township in which the property is located.
In addition, notice of the public hearing on the petition shall be
published one (1) time at least ten (10) days before the hearing in a
newspaper of countywide circulation and posted at the principal office
of the county property tax assessment board of appeals, or at the
building where the meeting is to be held.
(e) After the hearing and completion of any additional investigation
of the property or of the petitioner that is considered necessary by the
county property tax assessment board of appeals, the county board shall
give notice, by mail, to the parties listed in subsection (d) of the county
property tax assessment board of appeals' recommendation as to
whether the petition should be granted. The county property tax
assessment board of appeals shall forward to the state board of tax
commissioners a copy of the county property tax assessment board of
appeals' recommendation and a copy of the documents submitted to or
collected by the county property tax assessment board of appeals at the
public hearing or during the course of the county board of appeals'
investigation of the petition.
(f) Upon receipt by the state board of tax commissioners of a
recommendation by the county property tax assessment board of
appeals, the state board of tax commissioners shall review the petition
and all other materials submitted by the county property tax assessment
board of appeals and determine whether to grant the petition. Notice of
the determination by the state board of tax commissioners and the right
to seek an appeal of the determination shall be given by mail to:
(1) the petitioner;
(2) the owner;
(3) all persons who have, as of the date the petition was filed, a
substantial interest of public record in the property;
(4) the assessor of the township in which the property is located;
and
(5) the county property tax assessment board of appeals.
(g) Any person aggrieved by a determination of the state board of
tax commissioners under subsection (f) may file an appeal seeking
additional review by the state board of tax commissioners and a public
hearing. In order to obtain a review under this subsection, the aggrieved
person must file a petition for appeal with the county auditor in the
county where the tract or item of real property is located not more than
thirty (30) days after issuance of notice of the state board of tax
commissioners' determination. The county auditor shall transmit the
petition for appeal to the state board of tax commissioners not more
than ten (10) days after the petition is filed.
(h) Upon receipt by the state board of tax commissioners of an
appeal, the state board of tax commissioners shall set a date, time, and
place for a hearing. The state board of tax commissioners shall give
notice, by mail, of the date, time, and place fixed for the hearing to:
(1) the person filing the appeal;
(2) the petitioner;
(3) the owner;
(4) all persons who have, as of the date the petition was filed, a
substantial interest of public record in the property;
(5) the assessor of the township in which the property is located;
and
(6) the county property tax assessment board of appeals.
The state board of tax commissioners shall give the notices at least ten
(10) days before the day fixed for the hearing.
(i) After the hearing, the state board of tax commissioners shall give
the parties listed in subsection (h) notice by mail of the state board's
final determination.
(j) If the state board of tax commissioners decides to:
(1) grant the petition submitted under subsection (b) after initial
review of the petition under subsection (f) or after an appeal
under subsection (h); and
(2) waive the taxes, special assessments, interest, penalties, and
costs assessed against the property;
the state board of tax commissioners shall issue to the county auditor
an order directing the removal from the tax duplicate of the taxes,
special assessments, interest, penalties, and costs for which the waiver
is granted.
(k) After:
(1) at least thirty (30) days have passed since the issuance of a
notice by the state board of tax commissioners to the county
property tax assessment board of appeals granting a petition filed
under subsection (b), if no appeal has been filed; or
(2) not more than thirty (30) days after receipt by the county
property tax assessment board of appeals of a notice of a final
determination of the state board of tax commissioners granting a
petition filed under subsection (b) after an appeal has been filed
and heard under subsection (h);
the county auditor shall file a verified petition and an application for an
order on the petition in the court in which the judgment of sale was
entered asking the court to direct the county auditor to issue a tax deed
to the real property. The petition shall contain the certificate of sale
issued to the county, a copy of the petition filed under subsection (b),
and a copy of the notice of the final determination of the state board of
tax commissioners directing the county auditor to remove the taxes,
interest, penalties, and costs from the tax duplicate. Notice of the filing
of the petition and application for an order on the petition shall be
given, by mail, to the owner and any person with a substantial interest
of public record in the property. A person owning or having an interest
in the property may appear to object to the petition.
(l) The court shall enter an order directing the county auditor to
issue a tax deed to the petitioner under subsection (b) if the court finds
that the following conditions exist:
(1) The time for redemption has expired.
(2) The property has not been redeemed by the payment of all
taxes, special assessments, interest, penalties, and costs owed.
before the expiration of the period of redemption specified in
section 4 of this chapter.
(3) All taxes, special assessments, interest, penalties, and costs
have been waived by the state board of tax commissioners or, to
the extent not waived, paid by the petitioner under subsection (b).
(4) All notices required by law this section and sections 4.5 and
4.6 of this chapter have been given.
(5) The petitioner under subsection (b) has complied with all the
provisions of law entitling the purchaser petitioner to a tax deed.
(m) A tax deed issued under this section is uncontestable except by
appeal from the order of the court directing the county auditor to issue
the tax deed. The appeal must be filed not later than sixty (60) days
after the date of the court's order.
SOURCE: IC 6-1.1-25-4.5; (01)HB1846.1.16. -->
SECTION 16.
IC 6-1.1-25-4.5
IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 4.5. (a) A purchaser,
or
an the purchaser's assignee,
or a county is entitled to a tax deed to
the property that was sold only if:
(1) the redemption period specified in section 4 of this chapter has
expired;
(2) the property has not been redeemed
within the period of
redemption specified in section 4 of this chapter; and
(3) not
less than one (1) month, if the property is subject to
section 4(a)(2), 4(a)(3), 4(a)(4), or 4(a)(5) of this chapter, or
otherwise not less than three (3) months or more than five (5)
months prior to the filing of the petition for a tax deed but not
more than thirty (30) days after the expiration of the period of
redemption specified in section 4(a)(1) of this chapter: later than
nine (9) months after the date of the sale:
(A) the purchaser or the purchaser's assignee; or
(B) in a county having a consolidated city, a county having a
population of more than two hundred thousand (200,000) but
less than four hundred thousand (400,000), or 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 the date of expiration of the period of
redemption, and the date on or after which a petition for the tax
deed will be filed 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.
However, in a county having a consolidated city, the county auditor
shall give notice not less than one (1) month before the expiration of
the period of redemption (as specified in section 4(a)(3) of this
chapter).
(b) The purchaser or assignee or, in a county having a consolidated
city, a county having a population of more than two hundred thousand
(200,000) but less than four hundred thousand (400,000), or a county
where the county auditor and county treasurer have an agreement under
section 4.7 of this chapter, the county auditor shall give the notice
required by subsection (a) by sending a copy of the notice by certified
mail to: the parties described in subsection (a) at their last known
addresses.
(1) the owner of record at the time of the sale at the last
address of the owner for the property sold, as indicated in the
records of the county auditor; and
(2) any person with a substantial property interest of public
record at the address for the person included in the public
record that indicates the interest.
However, if the address of the owner or person with a substantial
property interest of public record upon diligent inquiry is not indicated
in the public record that created the interest and cannot be located
by ordinary means by the purchaser or assignee or, in a county having
a consolidated city, a county having a population of more than two
hundred thousand (200,000) but less than four hundred thousand
(400,000), or a county where the county auditor and county treasurer
have an agreement under section 4.7 of this chapter, the county auditor
notice may be given give notice by publication in the manner described
in IC 6-1.1-22-4(b) accordance with
IC 5-3-1-4
once each week for
three (3) consecutive weeks.
(c) 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 purchaser
or purchaser's assignee.
(6) A statement that
the owner, occupant, or person with a
substantial interest of public record is entitled to any person may
redeem the tract or real property.
(7) The
components of the amount
of the judgment for taxes,
special assessments, penalties, and costs under IC 6-1.1-24-4.7
required to redeem the tract or real property.
(8) A statement that the purchaser or the purchaser's successors
or assignees are entitled to reimbursement for additional taxes or
special assessments on the tract or real property that were paid by
the purchaser subsequent to the tax sale and before redemption,
plus interest.
(9) A statement that the tract or real property has not been
redeemed.
(10) A statement that the purchaser or the purchaser's assignee is
entitled to receive a deed for the tract or real property if it is not
redeemed before
a certain date. the expiration of the period of
redemption specified in section 4 of this chapter.
(11) A statement that the purchaser or the purchaser's assignee is
entitled to reimbursement for costs described in
section 2(d)
section 2(e) of this chapter.
(12) The date of expiration of the period of redemption
specified in section 4 of this chapter.
(13) A statement that if the property is not redeemed, the
owner of record at the time the tax deed is issued may have a
right to the tax sale surplus, if any.
(14) The street address, if any, or a common description of the
tract or real property.
(15) The key number or parcel number of the tract or real
property.
(d) The notice under this section must include not more than one (1)
tract or item of real property listed and sold in one (1) description.
However, when more than one (1) tract or item of real property is
owned by one (1) person, all of the tracts or real property that are
owned by that person may be included in one (1) notice.
(e) A single notice under this section may be used to notify joint
owners of record at the last address of the joint owners for the
property sold, as indicated in the records of the county auditor.
(f) The notice required by this section is considered sufficient if
the notice is mailed to the address required under subsection (b).
(g) The notice under this section and the notice under section 4.6
of this chapter are not required for persons in possession not
shown in the public records.
SOURCE: IC 6-1.1-25-4.6; (01)HB1846.1.17. -->
SECTION 17.
IC 6-1.1-25-4.6
IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 4.6. (a) After the
expiration of the redemption period specified in section 4 of this
chapter
and at least three (3) months after the issuance of the notice
required in section 4.5 of this chapter: but not later than six (6)
months after the expiration of the period of redemption:
(1) the purchaser,
or the purchaser's assignee,
or the county may;
or
(2) in a county
having a consolidated city, a county having a
population of more than two hundred thousand (200,000) but less
than four hundred thousand (400,000), or 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
and the date
on or after which the petitioner intends to make application for an order
on the petition shall be given to the
owner and any person with a
substantial interest of public record in the tract or real property 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 county auditor shall be notified of the
filing of this petition. The notice required by this section is
considered sufficient if the notice is sent to the address required by
section 4.5(b) of this chapter. Any person owning or having an
interest in the tract or real property may
appear in the proceeding on
this file a written objection to the petition
with the court not later
than thirty (30) days after the date the petition was filed. If a
written petition is timely filed, the court shall conduct a hearing on
the objection.
(b)
Not later than sixty-one (61) days after the petition is filed
under subsection (a), the court shall enter an order directing the
county auditor (on the production of the certificate of
purchase sale and
a
certified copy of the order) to issue to the
purchaser or the purchaser's
assignee 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) All taxes and special assessments, penalties, and costs have
been paid.
(4) The notices required by
law 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
purchaser or the purchaser's assignee 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 purchaser or
purchaser's assignee to fulfill the requirements of this section, the
court shall order the return of the purchase price minus a penalty of
twenty-five percent (25%) of the amount of the purchase price.
Penalties paid under this subsection shall be deposited in the
county general fund.
(e) Notwithstanding subsection (d), in all cases in which:
(1) either:
(A) the purchaser or the purchaser's assignee; or
(B) in a county
having a consolidated city, a county having a
population of more than two hundred thousand (200,000) but
less than four hundred thousand (400,000), or a county where
the county auditor and county treasurer have an agreement
under section 4.7 of this chapter, the county auditor;
has made a bona fide attempt to comply with the statutory
requirements under subsection (b) for the issuance of the tax deed
but has failed to comply with these requirements; and
(2) the court refuses to enter an order directing the county auditor
to execute and deliver the tax deed because of the failure to
comply with these requirements;
the county auditor shall not execute the deed but shall refund the
purchase money plus six percent (6%) interest per annum from the
county treasury to the purchaser or the purchaser's successors or
assignees. 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 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 6-1.1-25-5; (01)HB1846.1.18. -->
SECTION 18.
IC 6-1.1-25-5
IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 5. (a) A tax deed issued
under
section 4 of this chapter shall be issued substantially in the
following form:
Whereas AB did, on the ____ day of __________,
19 ___, 20___,
produce to the undersigned, CD, auditor of the county of __________,
in the state of Indiana, a certificate of sale dated the ____ day of
__________, 19 ___, 20___, signed by EF who, at the date of the sale,
was auditor of the county, from which it appears that AB on the ____
day of _________, 19 ___, 20___, purchased at public auction, held
pursuant to law, the real property described in this indenture for the
sum of ______ dollars and _____ cents, being the amount due on the
real property for taxes, special assessments, penalties and costs for the
years _______, namely: (here set out the real property offered for sale).
Such real property has been recorded in the office of the
_____________ county auditor as delinquent for the nonpayment of
taxes, and proper notice of the sale has been given. It appearing that
AB is the owner of the certificate of sale, that the time for redeeming
such real property has expired, that the property has not been
redeemed, that AB has demanded the undersigned has received a
court order for the issuance of a deed for the real property described
in the certificate of sale, that the records of the __________ county
auditor's office state that the real property was legally liable for
taxation, and that the real property has been duly assessed and properly
charged on the duplicate with the taxes and special assessments for the
years _______;
Therefore, this indenture, made this ___ day of ____________, 19
___, 20___, between the State of Indiana, by CD, auditor of
___________ county, of the first part, and AB, of the second part,
witnesseth: That the party of the first part, for and in consideration of
the premises, has granted and bargained and sold to the party of the
second part, his heirs and assigns, the real property described in the
certificate of sale, situated in the county of ___________, and State of
Indiana, namely and more particularly described as follows: (here set
out the real property sold), to have and to hold such real property, with
the appurtenances belonging thereto, in as full and ample a manner as
the auditor of said county is empowered by law to convey the same.
In testimony whereof, CD, auditor of ____________ county, has
hereunto set his or her hand, and affixed the seal of the board of
county commissioners, the day and year last above mentioned.
WITNESS: ________________________ (L.S.)
Auditor of ______________ County
STATE OF
INDIANA )
) S.S.
COUNTY OF ______________ )
Before me, the undersigned, ____________________, in and for
said county, this day, personally came the above named CD, auditor of
said county, and acknowledged that he signed and sealed the execution
of the foregoing deed for the uses and purposes therein mentioned.
In witness whereof, I have hereunto set my hand and seal this ___
day of __________, 19 __ 20___.
____________________ (L.S.)
(b) The clerk of the circuit court shall acknowledge the execution of
tax title deeds issued under this chapter.
SOURCE: IC 6-1.1-25-7; (01)HB1846.1.19. -->
SECTION 19.
IC 6-1.1-25-7
IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 7. (a) The holder of a
certificate of sale, or his successors or assigns, shall have the county
auditor execute a deed to the real property within two (2) years after the
date of the sale. If the purchaser, or his the purchaser's successors or
assigns, fails to have the county auditor execute a deed file the petition
within that time the period provided in section 4.6 of this chapter, the
purchaser's lien against the real property terminates at the end of the
time that period. However, this section does not apply if the county or
city is the holder of the certificate of sale.
(b) If the purchaser does not provide notice prior to the expiration
of the period of redemption as specified in IC 6-1.1-25-4.5 under
section 4.5 of this chapter is not given within the period specified
in section 4.5(a)(3) of this chapter, the purchaser's lien against the
real property terminates thirty-one (31) days after the expiration of the
redemption at the end of that period.
SOURCE: IC 6-1.1-25-8; (01)HB1846.1.20. -->
SECTION 20.
IC 6-1.1-25-8
IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 8. (a) Each county
auditor shall maintain a tax sale record on the form prescribed by the
state board of accounts. The record shall contain:
(1) a description of each parcel of real property which that is sold
under IC 1971, 6-1.1-24;
IC 6-1.1-24
;
(2) the name of the former owner of the real property at the time
of the sale;
(3) the date of the sale;
(4) the name and mailing address of the purchaser and the
purchaser's assignee, if any;
(5) the amount of the minimum bid;
(6) the amount for which the real property is sold;
(7) the amount of any taxes paid by the purchaser or the
purchaser's assignee and the date of the payment;
(8) the amount of any costs certified to the county auditor
under section 2(e) of this chapter and the date of the
certification;
(6) (9) the name of the person, if any, who redeems the property;
(7) (10) the date of redemption;
(8) (11) the amount for which the property is redeemed;
(9) (12) the date a deed, if any, to the real property is executed;
and
(10) (13) the name of the grantee in the deed.
SOURCE: IC 6-1.1-25-10; (01)HB1846.1.21. -->
SECTION 21.
IC 6-1.1-25-10
IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 10. (a) If, before the
execution of a deed court issues an order directing the county
auditor to issue a tax deed to a tract or item of real property sold
under
IC 6-1.1-24
, it is found by the county auditor and the county
treasurer that the sale was invalid, the county auditor shall not execute
the deed, but shall refund the purchase money and all taxes and
special assessments on the property paid by the purchaser or the
purchaser's assigns after the tax sale plus six percent (6%) interest
per annum and, subject to any limitation under section 2.5 of this
chapter, any costs paid by the purchaser or the purchaser's assigns
under section 2 of this chapter from the county treasury to the
purchaser, or the purchaser's successors or assigns. The tract or item of
real property, if it is then eligible for sale under
IC 6-1.1-24
, shall be
placed on the delinquent list as an initial offering under
IC 6-1.1-24-6.
(b) A political subdivision shall reimburse the county for
interest paid by the county under subsection (a) if:
(1) the invalidity of the sale under
IC 6-1.1-24
resulted from
the failure of the political subdivision to give adequate notice
of a lien to property owners; and
(2) the existence of the lien resulted in the sale of the property
under
IC 6-1.1-24.
SOURCE: IC 6-1.1-25-11; (01)HB1846.1.22. -->
SECTION 22.
IC 6-1.1-25-11
IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 11. (a) Subsequent to
the
execution of a deed issuance of the order directing the county
auditor to issue a tax deed to real property sold under
IC 6-1.1-24
, a
county auditor shall refund the purchase money plus six percent (6%)
interest per annum from the county treasury to the purchaser, or
his the
purchaser's successors or assigns, if it is found
by the court that
entered the order for the tax deed that:
(1) the real property described in the deed was not subject to the
taxes for which it was sold;
(2) the delinquent taxes or special assessments for which the real
property was sold were properly paid before the sale; or
(3) the
legal description of the real property
was properly
redeemed before the execution of the deed in the tax deed is void
for uncertainty.
(b) A person The grantee of an invalid tax deed, including the
county, to whom a refund is made under this section shall execute,
acknowledge, and deliver to the owner a deed conveying whatever
interest the purchaser may have acquired by the tax sale deed. If a
county is required to execute a deed under this section, the deed shall
be signed by the county board of commissioners and acknowledged by
the clerk of the circuit court.
(c) A refund may not be made under this section while an action
initiated under either section 14 or 16 of this chapter is pending.
SOURCE: IC 6-1.1-25-12; (01)HB1846.1.23. -->
SECTION 23.
IC 6-1.1-25-12
IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 12. (a) If the conditions
prescribed in subsection (b) of this section exist, the grantee of a deed
executed under section 4 of this chapter, or his the grantee's
successors or assigns, acquires a lien on the real property in an amount
equal to the sum of:
(1) the price paid at the tax sale for the real property;
(2) the taxes and special assessments paid by the grantee, or his
the grantee's successors or assigns, subsequent to the sale; and
(3) any amount due the grantee, or his the grantee's successors
or assigns, as an occupying claimant.
(b) The grantee, or his the grantee's successors or assigns, shall
acquire a lien under this section only if:
(1) the tax deed is ineffectual to convey title;
(2) the taxes or special assessments for which the real property
was sold were properly charged to that property and were unpaid
at the time of sale; and
(3) the real property has not been redeemed.
(c) The grantee, or his the grantee's successors or assigns, may
recover from the original owner of the real property, the owner of a life
estate in the real property, or any other person primarily liable for the
payment of the taxes and special assessments upon the real property an
amount equal to the sum of:
(1) the amount of the lien prescribed in this section;
(2) interest at the rate of ten percent (10%) per annum on the
amount of the lien; and
(3) all other lawful charges.
SOURCE: IC 6-1.1-25-13; (01)HB1846.1.24. -->
SECTION 24.
IC 6-1.1-25-13
IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 13. (a) When the
grantee of an ineffectual tax deed, or
his the grantee's successors or
assigns, receives payment for the amount which
he the grantee is
entitled to receive under section 12(c) of this chapter,
he the grantee
shall execute, acknowledge, and deliver a deed releasing the lien on the
real property which he the grantee has acquired under section 12(a) of
this chapter. He The grantee shall execute and deliver the deed to the
person who makes the payment.
(b) If the grantee, or his the grantee's successors or assigns, fails to
execute, acknowledge, or deliver a deed as required by this section, the
person who makes the payment may initiate an action to quiet title to
the real property. When the payor initiates such an action, the grantee,
his or the grantee's successors or assigns, is liable for the court cost
and the payor's reasonable attorney fees which result from the action.
SOURCE: IC 6-1.1-25-14; (01)HB1846.1.25. -->
SECTION 25.
IC 6-1.1-25-14
IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 14. A person who holds
a deed executed under section 4 of this chapter may initiate an action
in the circuit court of the county where the real property is situated that
entered the judgment and order for sale to quiet his the title to the
property. The plaintiff shall make the following persons defendants to
the action:
(1) persons who have or claim to have an interest in or a lien
against the property; and
(2) persons who, based on the real property records, appear to
have an interest in or a lien against the property.
An unrecorded instrument does not affect the plaintiff's title as
established by the court's decree.
SOURCE: IC 6-1.1-25-15; (01)HB1846.1.26. -->
SECTION 26.
IC 6-1.1-25-15
IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 15. With respect to an
action initiated under section 14 of this chapter, if the court finds that
the plaintiff's title is invalid and that he the plaintiff is not entitled to
a refund under section 11 of this chapter, the court shall ascertain the
amount due the plaintiff under section 12(c) of this chapter and from
whom the amount is due. The court shall order that the sum so
ascertained be paid within a reasonable time. If the payment is not
made, the court shall order that the real property be sold to pay the
judgment and that the right of redemption of the defendants to the suit,
and all persons claiming under them, is foreclosed. When real property
is sold under this section, the sheriff shall, upon payment of the
purchase money, execute and deliver to the purchaser a deed in fee
simple for the real property. The purchaser may then take immediate
possession of the real property, and there is no right of redemption
from the sale.
SOURCE: IC 6-1.1-25-16; (01)HB1846.1.27. -->
SECTION 27.
IC 6-1.1-25-16
IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 16. A person may, upon
appeal, defeat the title conveyed by a tax deed executed under
section
4 of this chapter only if:
(1) the tract or real property described in the deed was not subject
to the taxes for which it was sold;
(2) the delinquent taxes or special assessments for which the tract
or real property was sold were paid before the sale;
(3) the tract or real property was not assessed for the taxes and
special assessments for which it was sold;
(4) the tract or real property was redeemed before the expiration
of the period of redemption (as specified in section 4 of this
chapter);
(5) the proper county officers issued a certificate, within the time
limited by law for paying taxes or for redeeming the tract or real
property, which states either that no taxes were due at the time the
sale was made or that the tract or real property was not subject to
taxation;
(6) the description of the tract or real property was so imperfect
as to fail to describe it with reasonable certainty; or
(7) the notices required by
IC 6-1.1-24-2
,
IC 6-1.1-24-4
, and
sections 4.5 and 4.6 of this chapter were not in substantial
compliance with the manner prescribed in those sections.
SOURCE: IC 32-2-8; (01)HB1846.1.28. -->
SECTION 28.
IC 32-2-8
IS ADDED TO THE INDIANA CODE AS
A NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2001]:
Chapter 8. Tax Sale Surplus Disclosure
Sec. 1. This chapter applies to a transfer of property made after
June 30, 2001, that transfers ownership of the property from a
delinquent taxpayer to another person after the property is sold at
a tax sale under
IC 6-1.1-24
and before the tax sale purchaser is
issued a tax sale deed under
IC 6-1.1-25-4.
Sec. 2. A taxpayer must file a tax sale surplus fund disclosure
form in duplicate with the county auditor before the taxpayer may
transfer title to property if:
(1) the taxpayer owes delinquent taxes on the property;
(2) the property was sold at a tax sale under
IC 6-1.1-24
; and
(3) a part of the tax sale purchaser's bid on the property was
deposited into the tax sale surplus fund under
IC 6-1.1-24-7.
Sec. 3. A tax sale surplus fund disclosure form must contain the
following information:
(1) The name and address of the taxpayer transferring the
property.
(2) The name and address of the person acquiring the
property.
(3) The proposed date of transfer.
(4) The purchase price for the transfer.
(5) The date the property was sold at a tax sale under
IC 6-1.1-24.
(6) The amount of the tax sale purchaser's bid that was
deposited into the tax sale surplus fund under
IC 6-1.1-24-7.
Sec. 4. The tax sale surplus fund disclosure form must be signed
by the taxpayer transferring the property and acknowledged
before an officer authorized to take acknowledgments of deeds.
Sec. 5. The county auditor shall:
(1) stamp the tax sale surplus fund disclosure form to indicate
the county auditor's receipt of the form; and
(2) remit the duplicate to the taxpayer.
Sec. 6. The state board of accounts shall prescribe the tax sale
surplus fund disclosure form required by this chapter.
SOURCE: IC 6-1.1-25-18; (01)HB1846.1.29. -->
SECTION 29.
IC 6-1.1-25-18
IS REPEALED [EFFECTIVE JULY
1, 2001].
SOURCE: ; (01)HB1846.1.30. -->
SECTION 30. [EFFECTIVE JULY 1, 2001]
(a) Except for
SECTIONS 28 and 29 of this act, this act applies to:
(1) real property sold at tax sale under
IC 6-1.1-24
, as
amended by this act, after June 30, 2001; and
(2) redemption under
IC 6-1.1-25
, as amended by this act, of
real property described in subdivision (1).
(b) This SECTION expires December 31, 2003.