Bill Text: IN HB1090 | 2012 | Regular Session | Enrolled
Bill Title: Payment of delinquent property taxes.
Spectrum: Bipartisan Bill
Status: (Enrolled - Dead) 2012-03-14 - Signed by the Governor [HB1090 Detail]
Download: Indiana-2012-HB1090-Enrolled.html
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
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
AN ACT to amend the Indiana Code concerning taxation.
(1) delinquent taxes and special assessments due before the date the list on which the property appears was certified under section 1 of this chapter; and
(2) penalties due on the delinquency, interest, and costs directly attributable to the tax sale;
have been paid in full.
(b) A county treasurer may accept partial payments of delinquent property taxes, assessments, penalties, interest, or costs under subsection (a) after the list of real property is certified under section 1 of this chapter. However, a partial payment does not remove a tract or an item from the list certified under section 1 of this chapter unless the taxpayer complies with subsection (a) or (c) before the date of the tax sale.
(c)
county treasurer and the taxpayer agree to a mutually satisfactory
arrangement for the payment of the delinquent taxes.
(d) The county treasurer auditor may remove the tract or item from
the list certified under section 1 of this chapter if the arrangement
described in subsection (c):
(1) is in writing;
(2) is signed by the taxpayer; and
(3) requires the taxpayer to pay the delinquent taxes in full within
one (1) not later than the last business day before July 1 of the
year of after the date the agreement is signed.
(e) If the taxpayer fails to make a payment under the arrangement
described in subsection (c):
(1) the arrangement is void; and
(2) the county auditor shall immediately place the tract or item of
real property on the list of real property eligible for sale at a tax
sale.
(f) If the tract or item of real property subject to a payment
arrangement is within the jurisdiction of a:
(1) city having a population of more than ninety thousand
(90,000) but less than one hundred five thousand (105,000);
(2) city having a population of more than thirty-two thousand
(32,000) but less than thirty-two thousand eight hundred (32,800);
or
(3) city having a population of more than seventy-five thousand
(75,000) but less than ninety thousand (90,000);
the county auditor shall notify the mayor of the city of the arrangement.
(f) If the county auditor acts under subsection (e) with respect
to a tract or item subject to an arrangement described in
subsection (c), the taxpayer may not enter into another
arrangement under subsection (c) with respect to that tract or item
after the due date of the payment referred to in subsection (d) and
before the date that succeeds by five (5) years the date on which the
original arrangement would have expired if the arrangement had
not become void under subsection (e).
(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) 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, or the
county assessor if there is no township assessor for the township,
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:
(i) filed with the court; and
(ii) served on the county auditor and the county treasurer;
before the date designated as the earliest date on which the
application for judgment may be filed.
(C) A statement that the county auditor and the county
treasurer are entitled to receive all pleadings, motions,
petitions, and other filings related to the defense to the
application for judgment.
(D) 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. Whenever the public auction is to
be conducted as an electronic sale, the notice must include a
statement indicating that the public auction will be conducted as
an electronic sale and a description of the procedures that must be
followed to participate in the electronic sale.
(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.
(15) With respect to a tract or an item of real property that is
subject to sale under this chapter after June 30, 2012, and
before July 1, 2013, a statement declaring whether an
ordinance adopted under IC 6-1.1-37-10.1 is in effect in the
county and, if applicable, an explanation of the circumstances
in which penalties on the delinquent taxes and special
assessments will be waived.
(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.
(1) the owner of record of real property with a single owner; or
(2) at least one (1) of the owners, as of the date of certification, 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 on the date that the tax sale list is certified. In addition, the county auditor shall mail a duplicate notice to the owner of record, as described in subdivisions (1) and (2), by first class mail to the owners from whom the certified mail return receipt was not signed and returned. Additionally, the county auditor may determine that mailing a first class notice to or serving a notice on the property is a reasonable step to notify the owner, if the address of the owner is not the same address as the physical location of the property. If both notices are returned due to incorrect or insufficient addresses, the county auditor shall research the county auditor records to determine a more complete or accurate address. If a more complete or accurate address is found, the county auditor shall resend the notices to the address that is found in accordance with this section. Failure to obtain a more complete or accurate address does not invalidate an otherwise valid sale. 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. With respect to a tract or an item of real property that is subject to sale under this chapter after June 30, 2012, and before July 1, 2013, the notice must include a statement declaring whether an ordinance adopted under IC 6-1.1-37-10.1 is in effect in the county and, if applicable, an explanation of the circumstances in which penalties on the delinquent taxes and special assessments will be waived. 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 or
addresses required by this section.
(b) In addition to the notice required under subsection (a) for real
property on the list prepared under section 1(a)(2) or 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 forty-five (45) days after
the county auditor receives the certified list from the county treasurer
under section 1(a) of 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.
(b) The sale must:
(1) be held at the times and place stated in the notice of sale; and
(2) not extend beyond one hundred seventy-one (171) days after the list containing the tract or item of real property is certified to the county auditor.
(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 item of real property, subject to the right of redemption, to the highest bidder at public auction whose bid is at least the minimum bid specified in subsection (f) or (g), as applicable.
(f)
(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.
The amount of penalties due on the delinquencies under subdivision (3) must be adjusted in accordance with IC 6-1.1-37-10.1, if applicable.
(g) If an ordinance adopted under section 15(a) of this chapter is in effect in the county in which a tract or an item of real property is located, the tract or item of real property may not be sold for an amount that is less than the lesser of:
(1) the amount determined under subsection (f); or
(2) seventy-five percent (75%) of the gross assessed value of the tract or item of real property, as determined on the most recent assessment date.
secure the payments in a timely fashion. The county treasurer may not
add an additional cost of sale charge to a parcel for the purpose of
conducting the electronic sale.
(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.
(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.
(d) This section shall apply to any tract or an item of real property offered for sale under this chapter in 2006, and an amount was not received equal to or in excess of the minimum sale price prescribed in section
(1) By resolution, identify properties:
(A) that are described in section 6.7(a) of this chapter; and
(B) concerning which the county executive desires to offer to the public the certificates of sale acquired by the county executive under section 6 of this chapter.
(2) In conformity with IC 5-3-1-4, publish:
(A) notice of the date, time, and place for a public sale; and
(B) a listing of parcels on which certificates will be offered by parcel number and minimum bid amount;
once each week for three (3) consecutive weeks, with the final advertisement being not less than thirty (30) days before the sale
date. The expenses of the publication shall be paid out of the
county general fund.
(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) 5 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 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) 5 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;
(E) all taxes and special assessments on the tract or item of
real property paid by the purchaser after the sale of the
certificate plus interest at the rate of ten percent (10%) per
annum on the amount of taxes and special assessments paid by
the purchaser on the redeemed property; and
(F) all costs of sale, advertising costs, and other expenses of
the county directly attributable to the sale of certificates of
sale; and
(5) include a statement that, if the certificate is sold for an amount
more than the minimum bid under section 5(e) 5 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.
(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 executive shall sell the certificate of sale, subject to the right of redemption, to the highest bidder at public auction. The public auction may be conducted as an electronic sale in conformity with section
(d) The county auditor shall serve as the clerk of the sale.
(1) First, to the taxes, special assessments, penalties, and costs described in section
(2) Second, to other delinquent property taxes in the manner provided in IC 6-1.1-23-5(b).
(3) Third, to a separate "tax sale surplus fund".
(b) The:
(1) owner of record of the real property at the time the tax deed is issued who is divested of ownership by the issuance of a tax deed; or
(2) purchaser of the certificate or the purchaser's assignee, upon redemption of the tract or item of real property;
may file a verified claim for money that is deposited in the tax sale surplus fund. If the claim is approved by the county auditor and the county treasurer, the county auditor shall issue a warrant to the claimant for the amount due.
(c) An amount deposited in the tax sale surplus fund shall be transferred by the county auditor to the county general fund and may not be disbursed under subsection (b) if it is claimed more than three (3) years after the date of its receipt.
(d) Upon the assignment of the certificate of sale to the purchaser, the county auditor shall indicate on the certificate the amount for which
the certificate of sale was sold.
(1) first, to the taxes, special assessments, penalties, and costs described in section
(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) If:
(1) a tract or an item of real property sold under section 5 of this chapter is located in a county in which an ordinance adopted under section 15 of this chapter is in effect in the county; and
(2) the sales price of the tract or item of real property is less than the amount specified in section 5(f) of this chapter;
in addition to the application of any payment received under subsection (a)(1), each taxing unit having an interest in the taxes on the tract shall be charged with the part of the tax due to the taxing unit equal to an amount that bears the same relationship to the tax due to the taxing unit as the amount determined under section 5(f) of this chapter minus the selling price bears to the amount determined under section 5(f) of this chapter.
(1) owner of record of the real property at the time the tax deed is issued who is divested of ownership by the issuance of a tax deed; or
(2) tax sale purchaser or purchaser's assignee, upon redemption of the tract or item of real property;
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 the claimant for the amount due.
(1) a person described in subsection
(2) a person not described in subsection
a person who acts under a power of attorney executed by the
person described in subsection (b)(1); (c)(1);
the county auditor may issue a warrant to the person only as directed
by the court having jurisdiction over the tax sale of the parcel for which
the surplus claim is made.
(d) (e) A court may direct the issuance of a warrant only:
(1) on petition by the claimant; and
(2) within three (3) years after the date of sale of the parcel in the
tax sale.
(e) (f) 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) (c) if it is not claimed within the
three (3) year period after the date of its receipt.
(f) (g) If an amount applied to taxes under this section is later paid
out of the county general fund to the purchaser or 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.
(g) (h) When a refund is made to any purchaser or 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.
(1) a tract is offered for sale under this chapter; and
(2) no bid is received for the minimum sale price set under section
the county auditor shall prepare a certified statement of the actual costs incurred by the county described in section 2(a)(3)(D) of this chapter.
(b) The county auditor shall place the amount specified in the certified statement prepared under subsection (a) on the tax duplicate of the tract offered but not sold at the sale. The amount shall be collected as real property taxes are collected and paid into the county general fund.
(1) the amount determined under section 5(f) of this chapter for the tract or item of real property; or
(2) seventy-five percent (75%) of the gross assessed value of the tract or item of real property, as determined on the most recent assessment date.
(b) If the fiscal body of a county adopts an ordinance under subsection (a) or repeals an ordinance adopted under subsection (a), the fiscal body shall promptly deliver a copy of the ordinance to the county treasurer and the county auditor.
(1) the sum of the amounts prescribed in subsections (b) through
(2) the amount prescribed in subsection
reduced by any amounts held in the name of the taxpayer or the purchaser in the tax sale surplus fund.
(b) Except as provided in subsection
(1) one hundred ten percent (110%) of the minimum bid for which the tract or real property was offered at the time of sale, as required by IC 6-1.1-24-5, if the tract or item of real property is redeemed not more than six (6) months after the date of sale; or
(2) one hundred fifteen percent (115%) of the minimum bid for which the tract or real property was offered at the time of sale, as required by IC 6-1.1-24-5, if the tract or item of real property is redeemed more than six (6) months but not more than one (1) year after the date of sale.
(c) Except as provided in subsection
(d) Except as provided in subsection
(e) Except as provided in subsection
required for redemption includes the following costs, if certified before
redemption and not earlier than thirty (30) days after the date of sale of
the property being redeemed by the payor to the county auditor on a
form prescribed by the state board of accounts, that were incurred and
paid by the purchaser, the purchaser's assignee, or the county, before
redemption:
(1) The attorney's fees and costs of giving notice under section 4.5
of this chapter.
(2) The costs of a title search or of examining and updating the
abstract of title for the tract or item of real property.
(f) The total amount required for redemption includes, in
addition to the amounts required under subsections (b) and (e), all
taxes, special assessments, interest, penalties, and fees on the
property that accrued after the sale.
(f) (g) With respect to a tract or item of real property redeemed
under section 4(c) of this chapter, instead of the amounts stated in
subsections (b) through (e), (f), the total amount required for
redemption is the amount determined under IC 6-1.1-24-6.1(b)(4).
(b) When real property sold under IC 6-1.1-24-6.1 is redeemed and the certificate of sale is surrendered to the county auditor, the auditor shall issue a warrant to the purchaser of the certificate of sale or the purchaser's assignee in an amount equal to:
(1) the amount received by the county treasurer for redemption; minus
(2) if the certificate of sale was sold for less than the minimum bid under
(c) 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 in the manner provided in this section.
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(a)(2) or
IC 6-1.1-24-1.5.
(b) Subject to subsection (l) and IC 6-1.1-24-9(d), 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) IC 6-1.1-24-5 is not received, the county
auditor shall issue a deed to the real property, 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, subject to subsection (g), 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 for real property sold in
a tax sale:
(1) does not operate to extinguish an easement recorded before
the date of the tax sale in the office of the recorder of the county
in which the real property is located, regardless of whether the
easement was taxed under this article separately from the real
property; and
(2) conveys title subject to all easements recorded before the date
of the tax sale in the office of the recorder of the county in which
the real property is located.
(h) 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.
(i) 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.
(j) If the county executive makes the determination under subsection
(i) 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.
(k) 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) IC 6-1.1-24-5 and the amount paid for the
certificate of sale.
(l) If a tract or item of real property did not sell at a tax sale and
the county treasurer and the owner of real property agree before
the expiration of the period for redemption under subsection (b) to
a mutually satisfactory arrangement for the payment of the entire
amount required for redemption under section 2 of this chapter
before the expiration of a period for redemption extended under
this subsection:
(1) the county treasurer may extend the period for
redemption; and
(2) except as provided in subsection (m), the extended period
for redemption expires one (1) year after the date of the
agreement.
(m) If the owner of real property fails to meet the terms of an
agreement entered into with the county treasurer under subsection
(l), the county treasurer may terminate the agreement after
providing thirty (30) days written notice to the owner. If the county
treasurer gives notice under this subsection, the extended period
for redemption established under subsection (l) expires thirty (30)
days after the date of the notice.
(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(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:
(1) the verified petition referred to in subsection (a) is timely
filed; and
(2) 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 notice requirement of
subsection (a);
the court shall order the return of the amount, if any, by which the
purchase price exceeds the minimum bid on the property under
IC 6-1.1-24-5(e) IC 6-1.1-24-5 minus a penalty of twenty-five percent
(25%) of that excess. The petitioner is prohibited from participating in
any manner in the next succeeding tax sale in the county under
IC 6-1.1-24. The county auditor shall deposit penalties paid under this
subsection in the county general fund.
(e) Notwithstanding subsection (d), in all cases in which:
(1) the verified petition referred to in subsection (a) is timely
filed;
(2) 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;
(3) 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; and
(4) the purchaser, the purchaser's successors or assignees, or the
purchaser of the certificate of sale under IC 6-1.1-24 files a claim
with the county auditor for refund not later than thirty (30) days
after the entry of the order of the court refusing to direct the
county auditor to execute and deliver the tax deed;
the county auditor shall not execute the deed but shall refund the
purchase money minus a penalty of twenty-five percent (25%) of the
purchase money 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 county auditor shall deposit penalties
paid under this subsection in the county general fund. All the
delinquent taxes and special assessments shall then be reinstated and
recharged to the tax duplicate and collected in the same manner as if
the property had not been offered for sale. 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.
(f) Notwithstanding subsections (d) and (e), the court shall not order
the return of the purchase price or any part 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.
(1) an assessment is made or increased after the date or dates on which the taxes for the year for which the assessment is made were originally due;
(2) the assessment upon which a taxpayer has been paying taxes under IC 6-1.1-15-10(a)(1) or IC 6-1.1-15-10(a)(2) while a petition for review or a judicial proceeding has been pending is less than the assessment that results from the final determination of the petition for review or judicial proceeding; or
(3) the collection of certain ad valorem property taxes has been enjoined under IC 33-26-6-2, and under the final determination of the petition for judicial review the taxpayer is liable for at least part of those taxes.
(b) Except as provided in subsections (c) and (g), a taxpayer shall pay interest on the taxes the taxpayer is required to pay as a result of an action or a determination described in subsection (a) at the rate of ten percent (10%) per year from the original due date or dates for those taxes to:
(1) the date of payment; or
(2) the date on which penalties for the late payment of a tax installment may be charged under subsection (e) or (f);
whichever occurs first.
(c) Except as provided in subsection (g), a taxpayer shall pay interest on the taxes the taxpayer is ultimately required to pay in excess of the amount that the taxpayer is required to pay under IC 6-1.1-15-10(a)(1) while a petition for review or a judicial proceeding has been pending at the overpayment rate established under
Section 6621(c)(1) of the Internal Revenue Code in effect on the
original due date or dates for those taxes from the original due date or
dates for those taxes to:
(1) the date of payment; or
(2) the date on which penalties for the late payment of a tax
installment may be charged under subsection (e) or (f);
whichever occurs first.
(d) With respect to an action or determination described in
subsection (a), the taxpayer shall pay the taxes resulting from that
action or determination and the interest prescribed under subsection (b)
or (c) on or before:
(1) the next May 10; or
(2) the next November 10;
whichever occurs first.
(e) A taxpayer shall, to the extent that the penalty is not waived
under section 10.1 or 10.7 of this chapter, begin paying the penalty
prescribed in section 10 of this chapter on the day after the date for
payment prescribed in subsection (d) if:
(1) the taxpayer has not paid the amount of taxes resulting from
the action or determination; and
(2) the taxpayer either:
(A) received notice of the taxes the taxpayer is required to pay
as a result of the action or determination at least thirty (30)
days before the date for payment; or
(B) voluntarily signed and filed an assessment return for the
taxes.
(f) If subsection (e) does not apply, a taxpayer who has not paid the
amount of taxes resulting from the action or determination shall, to the
extent that the penalty is not waived under section 10.1 or 10.7 of this
chapter, begin paying the penalty prescribed in section 10 of this
chapter on:
(1) the next May 10 which follows the date for payment
prescribed in subsection (d); or
(2) the next November 10 which follows the date for payment
prescribed in subsection (d);
whichever occurs first.
(g) A taxpayer is not subject to the payment of interest on real
property assessments under subsection (b) or (c) if:
(1) an assessment is made or increased after the date or dates on
which the taxes for the year for which the assessment is made
were due;
(2) the assessment or the assessment increase is made as the result
of error or neglect by the assessor or by any other official
involved with the assessment of property or the collection of
property taxes; and
(3) the assessment:
(A) would have been made on the normal assessment date if
the error or neglect had not occurred; or
(B) increase would have been included in the assessment on
the normal annual assessment date if the error or neglect had
not occurred.
(1) If:
(A) an installment of real property taxes is completely paid on or before the date thirty (30) days after the due date; and
(B) the taxpayer is not liable for delinquent property taxes first due and payable in a previous installment for the same parcel;
the amount of the penalty is equal to five percent (5%) of the amount of delinquent taxes.
(2) If:
(A) an installment of personal property taxes is completely paid on or before the date thirty (30) days after the due date; and
(B) the taxpayer is not liable for delinquent property taxes first due and payable in a previous installment for a personal property tax return for property in the same taxing district;
the amount of the penalty is equal to five percent (5%) of the amount of delinquent taxes.
(3) If subdivision (1) or (2) does not apply, the amount of the penalty is equal to ten percent (10%) of the amount of delinquent taxes.
(b) With respect to property taxes due in two (2) equal installments under IC 6-1.1-22-9(a), on the day immediately following the due dates of the first and second installments in each year following the year of the initial delinquency, an additional penalty equal to ten percent (10%) of any taxes remaining unpaid shall be added. With respect to property taxes due in installments under IC 6-1.1-22-9.5, an additional penalty
equal to ten percent (10%) of any taxes remaining unpaid shall be
added on the day immediately following each date that succeeds the
last installment due date by:
(1) six (6) months; or
(2) a multiple of six (6) months.
(c) The penalties under subsection (b) are imposed only on the
principal amount of the delinquent taxes.
(d) If the department of local government finance determines that
an emergency has occurred which precludes the mailing of the tax
statement in any county at the time set forth in IC 6-1.1-22-8.1, the
department shall establish by order a new date on which the installment
of taxes in that county is due and no installment is delinquent if paid by
the date so established.
(e) If any due date falls on a Saturday, a Sunday, a national legal
holiday recognized by the federal government, or a statewide holiday,
the act that must be performed by that date is timely if performed by
the next succeeding day that is not a Saturday, a Sunday, or one (1) of
those holidays.
(f) Subject to subsections (g) and (h), a payment to the county
treasurer is considered to have been paid by the due date if the payment
is:
(1) received on or before the due date by the county treasurer or
a collecting agent appointed by the county treasurer;
(2) deposited in United States first class mail:
(A) properly addressed to the principal office of the county
treasurer;
(B) with sufficient postage; and
(C) postmarked by the United States Postal Service as mailed
on or before the due date;
(3) deposited with a nationally recognized express parcel carrier
and is:
(A) properly addressed to the principal office of the county
treasurer; and
(B) verified by the express parcel carrier as:
(i) paid in full for final delivery; and
(ii) received by the express parcel carrier on or before the
due date;
(4) deposited to be mailed through United States registered mail,
United States certified mail, or United States certificate of
mailing:
(A) properly addressed to the principal office of the county
treasurer;
(B) with sufficient postage; and
(C) with a date of registration, certification, or certificate, as evidenced by any record authenticated by the United States Postal Service, on or before the due date; or
(5) made by an electronic funds transfer and the taxpayer's bank account is charged on or before the due date.
For purposes of this subsection, "postmarked" does not mean the date printed by a postage meter that affixes postage to the envelope or package containing a payment.
(g) If a payment is mailed through the United States mail and is physically received after the due date without a legible correct postmark, the person who mailed the payment is considered to have made the payment on or before the due date if the person can show by reasonable evidence that the payment was deposited in the United States mail on or before the due date.
(h) If a payment is sent via the United States mail or a nationally recognized express parcel carrier but is not received by the designated recipient, the person who sent the payment is considered to have made the payment on or before the due date if the person:
(1) can show by reasonable evidence that the payment was deposited in the United States mail, or with the express parcel carrier, on or before the due date; and
(2) makes a duplicate payment within thirty (30) days after the date the person is notified that the payment was not received.
(b) The county treasurer of a county to which this section applies shall waive all interest and penalties added before January 1, 2012, to a delinquent property tax installment or special assessment on a tract or an item of real property if:
(1) all of the delinquent taxes and special assessments on the tract or item of real property were first due and payable before January 1, 2012; and
(2) before July 1, 2013, the taxpayer has paid:
(A) all of the delinquent taxes and special assessments
described in subdivision (1); and
(B) all of the taxes and special assessments that are first
due and payable on the tract or item of real property after
December 31, 2011, and before July 1, 2013 (and any
interest and penalties on these taxes and special
assessments).
(c) The county treasurer of a county to which this section
applies shall waive interest and penalties as provided in subsection
(b) if the conditions of subsection (b) are satisfied, notwithstanding
any payment arrangement entered into by the county treasurer
and the taxpayer under IC 6-1.1-24-1.2 or under any other law.
Graphic file number 0 named seal1001.pcx with height 58 p and width 72 p Left aligned
