2014 Indiana Code TITLE 14. NATURAL AND CULTURAL RESOURCES ARTICLE 17. PROPERTY ACQUISITION CHAPTER 2. ACQUISITION OF TAX DELINQUENT LAND FOR CONSERVATION PURPOSES
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IC 14-17-2
Chapter 2. Acquisition of Tax Delinquent Land for
Conservation Purposes
IC 14-17-2-1
Designation of conservation land
Sec. 1. (a) If:
(1) a state lien for delinquent taxes, penalties, or interest exists
upon real property outside a city or town that:
(A) has been offered for sale for delinquent taxes, interest,
and penalty by the treasurer of the county for two (2)
successive years; and
(B) has not been sold at tax sale for all or a part of the taxes,
penalties, or interest; and
(2) the real property can, in the opinion of the commission, be
used for conservation or land use purposes;
the commission may, subject to subsection (b), designate the real
property as conservation land.
(b) Real property upon which delinquent taxes are being paid in
installments according to law may not be designated as conservation
land unless an installment is due and unpaid.
As added by P.L.1-1995, SEC.10.
IC 14-17-2-2
List of conservation land
Sec. 2. The commission shall supply each county auditor with a
list of all real property designated as conservation land within the
county.
As added by P.L.1-1995, SEC.10.
IC 14-17-2-3
Duties of county auditors
Sec. 3. (a) Each county auditor who receives a list of real property
designated as conservation land shall note the designation upon the
auditor's register of sales for taxes in a manner similar to that in
which tax sales of real property are noted. The designated real
property:
(1) shall continue to be carried upon the tax duplicate;
(2) is subject to taxation until title is created in the state as
provided in this chapter; and
(3) unless redeemed within the time provided in this chapter,
may not be offered for sale at a tax sale.
(b) Each county auditor shall provide the commission with all
information pertaining to the assessment, collection, and redemption
of real property in the county that is necessary to administer this
chapter.
As added by P.L.1-1995, SEC.10.
IC 14-17-2-4
Redemption of property
Sec. 4. At any time within two (2) years from the first day of the
next tax sale following the designation of real property as
conservation land, the owner, occupant, or other person having an
interest in the real property may redeem the real property by paying
an amount that would be required by law to redeem the real property
if the real property had been sold for taxes on the first day of the tax
sale when the real property was last offered for sale to pay all the
delinquent taxes, interest, and charges on the real property.
As added by P.L.1-1995, SEC.10.
IC 14-17-2-5
Fee simple title created in the state
Sec. 5. If real property designated as conservation land has not
been redeemed at the end of the two (2) year period, a fee simple title
to the real property, unencumbered in any way except by the liens for
school fund mortgages that are prior to the lien of the state for taxes,
is created ipso facto in the state. All existing tax liens of the state
upon the real property are considered terminated, and the county
auditor shall so certify to the Indiana department of administration.
As added by P.L.1-1995, SEC.10.
IC 14-17-2-6
Certificate of title
Sec. 6. (a) A certificate of title shall be:
(1) recorded in the office of the county recorder of the county in
which the real property lies; and
(2) filed with the state land office division of the Indiana
department of administration.
(b) A certificate of title constitutes prima facie evidence of all
matters essential to the validity of the title.
(c) After a certificate of title is recorded, the state is considered to
be in actual possession of all real property not occupied by the holder
of the record title or a party holding under the holder of the record
title. The possession continues until the state:
(1) voluntarily relinquishes possession by an instrument in
writing; or
(2) is dispossessed by a court.
As added by P.L.1-1995, SEC.10.
IC 14-17-2-7
Title in the state not invalidated by certain irregularities
Sec. 7. A title of the state created under this chapter or under
IC 4-17-11 (before its repeal) may not be considered invalid because
of an irregularity, informality, or omission in:
(1) a proceeding under this chapter or under IC 4-17-11 (before
its repeal); or
(2) any of the processes of taxation.
As added by P.L.1-1995, SEC.10.
IC 14-17-2-8
Action to invalidate title in the state
Sec. 8. (a) Except as provided in subsections (b) and (c):
(1) an action alleging that the title created in the state is invalid
must be commenced; and
(2) a defense to the action must be used;
within one (1) year from the time the certificate of title is filed for
record in the office of the county recorder. This limitation does not
exempt from its bar actions involving jurisdictional defects.
(b) The limitations prescribed by subsection (a) do not run if any
of the following conditions exist:
(1) While the real property in question is in the actual
possession of the holder of the record title.
(2) If the real property in question was redeemed during the
redemption period.
(3) If all taxes supposedly delinquent when the real property in
question was designated were in fact paid and were not then
delinquent.
(4) If the real property in question was exempt under the tax
exemption statute from all taxes delinquent when the real
property was designated.
(5) If all levies of taxes delinquent when the real property in
question was designated were made by taxing officers
absolutely without jurisdiction ab initio to do so.
(c) A person who was under a legal disability when a cause of
action accrued may bring the action within two (2) years after the
disability is removed.
(d) Within one (1) year from the time the certificate of title is filed
for record in the office of the county recorder, and at no other time,
an action:
(1) for the recovery of; or
(2) to quiet title to;
any of the designated conservation land may be commenced naming
the state as defendant.
As added by P.L.1-1995, SEC.10.
IC 14-17-2-9
State considered in possession of unoccupied conservation land
Sec. 9. If for sixty (60) consecutive days conservation land
designated under this chapter is not occupied by a party in possession
under the record title, the state is considered in immediate actual
possession of the real property for the purpose of protecting and
conserving the real property's value and natural resources. Unless the
real property is redeemed and all taxes due and unpaid have been
paid in full, the department shall administer the real property and may
maintain an action in the name of the state to recover the possession
of the real property.
As added by P.L.1-1995, SEC.10.
IC 14-17-2-10
Payment in lieu of redemption required upon judgment
invalidating title in the state
Sec. 10. (a) A decree or judgment holding a title of the state
invalid must provide that the successful party pay to the court an
amount determined by the court to be approximately the amount that
the party would be required to pay to redeem the real property on the
date of the judgment or decree if the real property had continued to
be:
(1) delinquent in taxes while in the possession of the state; and
(2) taxable while in the possession of the state;
plus the reasonable value of improvements, costs of administration,
fire protection, and other benefits conferred upon the real property by
the state after the expiration of the redemption period.
(b) A statute enacted granting redemption concessions to
taxpayers does not apply to the computation of the amount prescribed
by subsection (a) unless the statute specifically states that the statute
applies.
(c) Upon payment of the amount, the amount shall be distributed
to interested parties and taxing agencies according to their interests
and as provided by the decree or judgment.
As added by P.L.1-1995, SEC.10.
IC 14-17-2-11
Use of conservation land
Sec. 11. The department shall administer and use conservation
land to which the state acquires title under this chapter for
conservation or land use purposes.
As added by P.L.1-1995, SEC.10.
IC 14-17-2-12
Disposition of conservation land
Sec. 12. (a) Subject to subsection (b), the commission may sell,
exchange, lease, or otherwise dispose of, with or without a
consideration, any property acquired under this chapter under the
terms and conditions that the commission considers will best
accomplish proper use and conservation of the conservation land.
(b) The commission may sell or grant property acquired under this
chapter only:
(1) to public authorities and agencies; and
(2) on condition that the property is used for public purposes.
As added by P.L.1-1995, SEC.10.
IC 14-17-2-13
Forms
Sec. 13. The commission shall prescribe and furnish all forms
required by this chapter.
As added by P.L.1-1995, SEC.10.
IC 14-17-2-14
Conflict of laws
Sec. 14. If this chapter is inconsistent with any other law, this
chapter controls.
As added by P.L.1-1995, SEC.10.
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