2018 Indiana Code
TITLE 6. Taxation
ARTICLE 1.1. PROPERTY TAXES
CHAPTER 24. Sale of Real Property When Taxes or Special Assessments Become Delinquent
6-1.1-24-13. Placement of costs on tax duplicate of unsold tract; execution of deed of unsold vacant and abandoned property to municipal or county executive
Sec. 13. (a) Whenever:
(1) a tract is offered for sale under this chapter; and
(2) no bid is received for the minimum sale price set under section 5 of this chapter;
the county auditor shall prepare a certified statement of the actual costs incurred by the county described in section 2(b)(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.
(c) Whenever the minimum sale price is not received for a property that is on the list of abandoned or vacant property prepared under section 1.5 of this chapter, the executive of the county, city, or town that certified the property for the list may request that the county auditor execute and deliver a deed for the property to the executive. The request must be delivered to the county auditor within six (6) months after the date of sale. If it is an executive of a city or town that certified the property for the list prepared under section 1.5 of this chapter, and the executive does not deliver a request for a deed within six (6) months after the date of sale, the executive of the county may request that the county auditor execute and deliver a deed for the property to the county executive. The request must be delivered to the county auditor within nine (9) months after the date of sale.
As added by P.L.60-1988, SEC.13. Amended by P.L.56-2012, SEC.10; P.L.247-2015, SEC.21.
