2006 Indiana Code - CHAPTER 8. TAX SALE SURPLUS DISCLOSURE

IC 32-21-8
     Chapter 8. Tax Sale Surplus Disclosure

IC 32-21-8-1
Applicability of chapter
     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.
As added by P.L.2-2002, SEC.6.

IC 32-21-8-2
Tax sale surplus fund disclosure form; filing
     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.
As added by P.L.2-2002, SEC.6.

IC 32-21-8-3
Tax sale surplus fund disclosure form; contents
     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.
As added by P.L.2-2002, SEC.6.

IC 32-21-8-4
Signing and acknowledging of form
     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.
As added by P.L.2-2002, SEC.6.

IC 32-21-8-5
Duties of county auditor
     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.
As added by P.L.2-2002, SEC.6.

IC 32-21-8-6
State board of accounts to prescribe form
     Sec. 6. The state board of accounts shall prescribe the tax sale surplus fund disclosure form required by this chapter.
As added by P.L.2-2002, SEC.6.