2018 Indiana Code
TITLE 6. Taxation
CHAPTER 24. Sale of Real Property When Taxes or Special Assessments Become Delinquent
6-1.1-24-1. Delinquency list; certification

Universal Citation: IN Code § 6-1.1-24-1 (2018)
IC 6-1.1-24-1 Delinquency list; certification

     Sec. 1. (a) On or after January 1 of each calendar year in which a tax sale will be held in a county and not later than fifty-one (51) days after the first tax payment due date in that calendar 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 that are delinquent as determined under IC 6-1.1-37-10 and the prior year's spring installment or before delinquent property taxes, special assessments, penalties, fees, or interest due exceed twenty-five dollars ($25).

(2) Any unpaid costs are due under section 2(c) of this chapter from a prior tax sale.

     (b) The county auditor shall maintain a list of all real property eligible for sale. Except as provided in section 1.2 or another provision of this chapter, 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, return receipt requested, a copy of the list described in subsection (b) to each mortgagee and purchaser under an installment land contract recorded in the office of the county recorder who requests from the county auditor by certified mail a copy of the list.

[Pre-1975 Property Tax Recodification Citation: 6-1-56-1.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1979, P.L.63, SEC.1; P.L.60-1988, SEC.4; P.L.83-1989, SEC.1; P.L.50-1990, SEC.2; P.L.39-1994, SEC.1; P.L.88-1995, SEC.1; P.L.139-2001, SEC.1; P.L.169-2006, SEC.13; P.L.73-2010, SEC.1; P.L.113-2010, SEC.39; P.L.120-2012, SEC.3; P.L.203-2013, SEC.5; P.L.66-2014, SEC.5; P.L.166-2014, SEC.7; P.L.5-2015, SEC.14; P.L.247-2015, SEC.5; P.L.194-2015, SEC.3; P.L.251-2015, SEC.1; P.L.236-2015, SEC.1.


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