2016 Indiana Code
TITLE 32. PROPERTY
ARTICLE 21. CONVEYANCE PROCEDURES FOR REAL PROPERTY
CHAPTER 8. TAX SALE SURPLUS DISCLOSURE
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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.
(7) Proof from the county treasurer that the person acquiring the
property has paid to the county treasurer the amount required
under IC 6-1.1-25 for redemption of the property.
As added by P.L.2-2002, SEC.6. Amended by P.L.187-2016, SEC.14.
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.
Indiana Code 2016
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.
IC 32-21-8-7
Endorsement of conveyance document
Sec. 7. (a) Before a county auditor may make the endorsement
required by IC 36-2-11-14 on a document of conveyance for property
to which this chapter applies, the person acquiring the property must:
(1) redeem the property by paying to the county treasurer the
total amount required under IC 6-1.1-25; and
(2) provide to the county auditor proof from the county
treasurer that the person made the payment specified under
subdivision (1).
(b) A conveyance of property to which this chapter applies is
inoperable and void if the conveyance document is not recorded with
the county recorder of the county where the property is located on or
before the expiration of the redemption period specified under
IC 6-1.1-25 for the property.
As added by P.L.187-2016, SEC.15.
Indiana Code 2016
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