2018 Indiana Code
TITLE 6. Taxation
ARTICLE 1.1. PROPERTY TAXES
CHAPTER 24. Sale of Real Property When Taxes or Special Assessments Become Delinquent
6-1.1-24-2.3. Notice of sale of vacant or abandoned property
Sec. 2.3. (a) This section applies to an item of real property for which a court order or a determination by a hearing authority has been obtained under IC 36-7-37 that the real property is vacant or abandoned under section 1.5 of this chapter.
(b) If the executive of the county, city, or town that has jurisdiction of the property plans to certify an item of real property as vacant or abandoned under section 1.5 of this chapter and a notice was not sent with regard to the real property as permitted by IC 36-7-37, the executive of the county, city, or town that has jurisdiction of the property shall send a notice to the owner of record and to any person with a substantial property interest of public record in the real property at least one hundred twenty (120) days before the date of the certification under section 1.5 of this chapter. The notice must contain at least the following:
(1) A statement that an abandoned property sale will be held on or after a specified date.
(2) A description of the real property to be sold.
(3) A statement that to prevent the sale of the real property at the abandoned property sale, the owner must pay all delinquent taxes and special assessments on the real property before the date of the abandoned property sale.
(4) A statement that if the real property is sold at the abandoned property sale, a deed will be issued to the purchaser that provides the purchaser with a fee simple interest in the real property.
(5) The street address, if any, or a common description of the real property.
(6) The key number or parcel number of the real property.
A notice required by this section is in addition to the notice required by section 1.5 of this chapter.
(c) A notice under this section may not include more than one (1) item of real property listed to be sold in one (1) description. However, when more than one (1) item of real property is owned by one (1) person, all of the items of real property that are owned by that person may be included in one (1) notice.
(d) A single notice under this section may be used to notify joint owners of record at the last address of the joint owners for the property sold, as indicated in the records of the county auditor.
(e) The notice required by this section is considered sufficient if the notice is mailed by certified mail, return receipt requested, to:
(1) all owners of record of real property at the last address of the owner for the property, as indicated in the records of the county auditor; and
(2) any person with a substantial property interest of public record at the address for the person included in the public record that indicates the interest;
as of the date that the tax sale list is certified.
(f) The notice under this section is not required for persons in possession not shown in the public records.
As added by P.L.66-2014, SEC.8. Amended by P.L.247-2015, SEC.11.
