2018 Indiana Code
TITLE 6. Taxation
ARTICLE 1.1. PROPERTY TAXES
CHAPTER 25. Redemption of and Tax Deeds for Real Property Sold for Delinquent Taxes and Special Assessments
6-1.1-25-8. Tax sale record

     Sec. 8. Each county auditor shall maintain a tax sale record on the form prescribed by the state board of accounts. The record shall contain:

(1) a description of each parcel of real property:

(A) that is sold under IC 6-1.1-24;

(B) on which a county acquires a lien under IC 6-1.1-24-6; or

(C) for which a certificate of sale is purchased under IC 6-1.1-24;

(2) the name of the owner of the real property at the time of the:

(A) sale;

(B) lien acquisition; or

(C) certificate of sale purchase;

(3) the date of the:

(A) sale;

(B) lien acquisition; or

(C) certificate of sale purchase;

(4) the name and mailing address of the:

(A) purchaser of the property and the purchaser's assignee; or

(B) purchaser of the certificate of sale;

(5) the amount of the minimum bid;

(6) the amount for which the:

(A) real property; or

(B) certificate of sale;

is sold;

(7) the amount of any taxes paid by the:

(A) purchaser of the real property or the purchaser's assignee; or

(B) purchaser of the certificate of sale;

and the date of the payment;

(8) the amount of any costs certified to the county auditor under section 2(e) of this chapter and the date of the certification;

(9) the name of the person, if any, who redeems the property;

(10) the date of redemption;

(11) the amount for which the property is redeemed;

(12) the date a deed, if any, to the real property is executed; and

(13) the name of the grantee in the deed.

[Pre-1975 Property Tax Recodification Citations: 6-1-56-9 part; 6-1-57-7.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.139-2001, SEC.20; P.L.1-2002, SEC.28; P.L.1-2003, SEC.30; P.L.170-2003, SEC.14.