2018 Indiana Code
TITLE 6. Taxation
ARTICLE 1.1. PROPERTY TAXES
CHAPTER 24. Sale of Real Property When Taxes or Special Assessments Become Delinquent
6-1.1-24-4.6. Corrected delinquency list; county auditor affidavit; application for judgment and application for sale as cause of action; defenses

Universal Citation: IN Code § 6-1.1-24-4.6 (2018)
IC 6-1.1-24-4.6 Corrected delinquency list; county auditor affidavit; application for judgment and application for sale as cause of action; defenses

     Sec. 4.6. (a) On the day on which the application for judgment and order for sale is made, the county treasurer shall report to the county auditor all of the tracts and real property listed in the notice required by section 2 of this chapter upon which all delinquent taxes and special assessments, all penalties due on the delinquencies, any unpaid costs due from a prior tax sale, and the amount due under section 2(b)(3)(D) of this chapter have been paid up to that time. The county auditor, assisted by the county treasurer, shall compare and correct the list, removing tracts and real property for which all delinquencies have been paid, and shall make and subscribe an affidavit in substantially the following form:

State of Indiana

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) ss

County of ____________

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   I, ______________, treasurer of the county of __________, and I, _______________, auditor of the county of ___________, do solemnly affirm that the foregoing is a true and correct list of the real property within the county of ___________ upon which have remained delinquent uncollected taxes, special assessments, penalties and costs, as required by law for the time periods set forth, to the best of my knowledge and belief.

   ______________________

   County Treasurer

   ______________________

   County Auditor

Dated ____________

   I, _____________, auditor of the county of ____________, do solemnly affirm that notice of the application for judgment and order for sale was mailed via certified mail, return receipt requested, to the owners on the foregoing list, and publication made, as required by law.

_____________________

County Auditor

Dated ____________

   (b) Annually, the county treasurer and the county auditor shall make application for judgment and order for sale. The application shall be made as one (1) cause of action to any court of competent jurisdiction jointly by the county treasurer and county auditor. The application shall include the names of at least one (1) of the owners of each tract or item of real property, the dates of mailing of the notice required by section 2 of this chapter, as applicable, the dates of publication required by section 3 of this chapter, and the affidavit and corrected list as provided in subsection (a).

   (c) Any objection to the application for judgment and order of sale shall be filed with the court on or before the earliest date on which the application may be made as set forth in the notice required under section 2 of this chapter. The county auditor and the county treasurer for the county where the real property is located are entitled to receive all pleadings, motions, petitions, and other filings related to an objection to the application for judgment and order of sale.

As added by P.L.83-1989, SEC.9. Amended by P.L.50-1990, SEC.7; P.L.39-1994, SEC.7; P.L.169-2006, SEC.19; P.L.89-2007, SEC.3; P.L.247-2015, SEC.14; P.L.251-2015, SEC.5; P.L.236-2015, SEC.2.

 

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