Ind. Code ch. 6-1.1-25

Ind. Code ch. 6-1.1-25
in effect

Ind. Code § 6-1.1-25-0.5 Limited applicability of chapter to vacant and abandoned property

Sec. 0.5. This chapter does not apply to vacant or abandoned real property that is on the list prepared by the county auditor under IC 6-1.1-24-1.5 unless the bid on the real property by the highest bidder is not at least the minimum bid and the county auditor executes and delivers a deed for the real property to the executive of a county, city, or town under IC 6-1.1-24-13(c). There is no right to redeem real property under this chapter after its sale under IC 6-1.1-24, if the real property is on the vacant and abandoned property list prepared by the county auditor under IC 6-1.1-24-1.5. As added by P.L.247-2015, SEC.22.

Ind. Code § 6-1.1-25-1 Redemption of property; conveyance during redemption period

Sec. 1. (a) Any person may redeem the tract or real property: (1) sold; or (2) for which the certificate of sale is sold under IC 6-1.1-24; under IC 6-1.1-24 at any time before the expiration of the period of redemption specified in section 4 of this chapter by paying to the county treasurer the amount required for redemption under section 2 of this chapter. (b) If a tract or real property to which subsection (a) applies is conveyed to a person before the expiration of the period of redemption and the person wishes to redeem the tract or real property, the person shall: (1) redeem the tract or real property in accordance with section 2 of this chapter; and (2) satisfy the requirements of IC 32-21-8-7. [Pre-1975 Property Tax Recodification Citation: 6-1-57-1.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.60-1988, SEC.14; P.L.139-2001, SEC.10; P.L.170-2003, SEC.6; P.L.187-2016, SEC.10.

Ind. Code § 6-1.1-25-2 Amount required for redemption

Sec. 2. (a) The total amount of money required for the redemption of real property equals the following amount, as applicable: (1) If a tract or item of real property is redeemed under section 4(c) of this chapter, the amount prescribed in subsection (g). (2) If subdivision (1) does not apply, the sum of the amounts prescribed in subsections (b) through (f). (b) Except as provided in subsection (g), the total amount required for redemption includes: (1) one hundred ten percent (110%) of the minimum bid for which the tract or real property was offered at the time of sale, as required by IC 6-1.1-24-5, if the tract or item of real property is redeemed not more than six (6) months after the date of sale; or (2) one hundred fifteen percent (115%) of the minimum bid for which the tract or real property was offered at the time of sale, as required by IC 6-1.1-24-5, if: the tract or item of real property is redeemed more than six (6) months but not more than one (1) year after the date of sale. (c) Except as provided in subsection (g), in addition to the amount required under subsection (b), the total amount required for redemption includes five percent (5%) per annum on the amount by which the purchase price exceeds the minimum bid on the property, if the date of sale occurs after June 30, 2014. (d) Except as provided in subsection (g), in addition to the amount required under subsections (b) and (c), the total amount required for redemption includes all taxes and special assessments upon the property paid by the purchaser after the sale plus: (1) five percent (5%) per annum on those taxes and special assessments, if the date of sale occurs after June 30, 2014; or (2) ten percent (10%) interest per annum on those taxes and special assessments, if the date of sale occurs before July 1, 2014. (e) Except as provided in subsection (g), in addition to the amounts required under subsections (b), (c), and (d), the total amount required for redemption includes the following costs, if certified before redemption and not earlier than thirty (30) days after the date of sale of the property being redeemed by the payor to the county auditor on a form prescribed by the state board of accounts, that were incurred and paid by the purchaser, the purchaser's assignee, or the county, before redemption: (1) The attorney's fees and costs of giving notice under section 4.5 of this chapter. (2) The costs of a title search or of examining and updating the abstract of title for the tract or item of real property. (f) The total amount required for redemption includes, in addition to the amounts required under subsections (b) and (e): (1) all taxes, special assessments, interest, penalties, and fees on the property that accrued and are delinquent after the sale; and (2) all taxes or special assessments, or both, paid by the county treasurer under IC 6-1.1-24-7(b). (g) With respect to a tract or item of real property redeemed under section 4(c) of this chapter, instead of the amounts stated in subsections (b) through (f), the total amount required for redemption is the amount determined under IC 6-1.1-24-6.1(b)(4). [Pre-1975 Property Tax Recodification Citation: 6-1-57-2 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.89-1987, SEC.4; P.L.60-1988, SEC.15; P.L.50-1990, SEC.12; P.L.62-1991, SEC.2; P.L.39-1994, SEC.14; P.L.88-1995, SEC.5; P.L.56-1996, SEC.7; P.L.139-2001, SEC.11; P.L.170-2003, SEC.7; P.L.89-2007, SEC.9; P.L.56-2012, SEC.12; P.L.66-2014, SEC.12; P.L.94-2014, SEC.1; P.L.251-2015, SEC.20; P.L.187-2016, SEC.11; P.L.187-2018, SEC.3; P.L.66-2021, SEC.8.

Ind. Code § 6-1.1-25-2.5 Petition to establish schedule of fees and costs; reimbursement

Sec. 2.5. (a) A county auditor may petition a court issuing judgments and orders for sale in the county under IC 6-1.1-24 to establish a schedule of reasonable and customary attorney's fees and costs that apply to a: (1) purchaser; (2) purchaser's assignee; or (3) purchaser of the certificate of sale under IC 6-1.1-24; who submits a claim for reimbursement upon redemption. (b) When a court provides a schedule as described in subsection (a), the county auditor may not reimburse attorney's fees and costs in an amount higher than the attorney's fees and costs provided in the schedule, except as provided in subsection (c). (c) A: (1) purchaser; (2) purchaser's assignee; or (3) purchaser of the certificate of sale under IC 6-1.1-24; may petition the court for a higher rate of reimbursement than the rate found on a schedule provided under subsection (a). The court shall grant the petition if the court finds that the claim is based on reasonable and customary attorney's fees and costs. As added by P.L.88-1995, SEC.6. Amended by P.L.139-2001, SEC.12; P.L.170-2003, SEC.8.

Ind. Code § 6-1.1-25-3 Redemption warrant

Sec. 3. (a) Except as provided in subsection (b), when real property is redeemed and the certificate of sale is surrendered to the county auditor, the auditor shall issue a warrant to the purchaser or purchaser's assignee in an amount equal to the amount received by the county treasurer for redemption. (b) When real property sold under IC 6-1.1-24-6.1 is redeemed and the certificate of sale is surrendered to the county auditor, the auditor shall issue a warrant to the purchaser of the certificate of sale or the purchaser’s assignee in an amount equal to: (1) the amount received by the county treasurer for redemption; minus (2) if the certificate of sale was sold for less than the minimum bid under IC 6-1.1-24-5, an amount equal to the difference between the minimum bid under IC 6-1.1-24-5 and the amount for which the certificate was sold. (c) The county auditor shall indorse the certificate and preserve it as a public record. If a certificate of sale is lost and the auditor is satisfied that the certificate did exist, the county auditor may make payment in the manner provided in this section. [Pre-1975 Property Tax Recodification Citation: 6-1-57-2 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.139-2001, SEC.13; P.L.170-2003, SEC.9; P.L.169-2006, SEC.27; P.L.56-2012, SEC.13.

Ind. Code § 6-1.1-25-4 Period for redemption; issuance of tax deed

Sec. 4. (a) There is no right to redeem real property under this chapter after its sale under IC 6-1.1-24 if the real property is on the vacant and abandoned property list prepared by the county auditor under IC 6-1.1-24-1.5. The period for redemption of any other real property sold under IC 6-1.1-24 is: (1) one (1) year after the date of sale; or (2) one hundred twenty (120) days after the date of sale to a purchasing agency qualified under IC 36-7-17 or IC 36-7-17.1. (b) Subject to subsection (k) and IC 6-1.1-24-9(e), the period for redemption of real property: (1) on which the county executive acquires a lien under IC 6-1.1-24-6; and (2) for which the certificate of sale is not sold under IC 6-1.1-24-6.1; is one hundred twenty (120) days after the date the county executive acquires the lien under IC 6-1.1-24-6. (c) The period for redemption of real property: (1) on which the county executive acquires a lien under IC 6-1.1-24-6; and (2) for which the certificate of sale is sold under IC 6-1.1-24; is one hundred twenty (120) days after the date of sale of the certificate of sale under IC 6-1.1-24. (d) When a deed for real property is executed under this chapter, the county auditor shall cancel the certificate of sale and file the canceled certificate in the office of the county auditor. (e) When a deed is issued to a county executive or other political subdivision under this chapter, the taxes and special assessments for which the real property was offered for sale and all subsequent taxes, special assessments, interest, penalties, and cost of sale shall be removed from the tax duplicate in the same manner that taxes are removed by certificate of error. (f) A tax deed executed under this chapter vests in the grantee an estate in fee simple absolute, free and clear of all liens and encumbrances created or suffered before or after the tax sale except those liens granted priority under federal law and the lien of the state or a political subdivision for taxes and special assessments which accrue subsequent to the sale and which are not removed under subsection (e). However, subject to subsection (g), the estate is subject to: (1) all easements, covenants, declarations, and other deed restrictions shown by public records; (2) laws, ordinances, and regulations concerning governmental police powers, including zoning, building, land use, improvements on the land, land division, and environmental protection; (3) liens and encumbrances created or suffered by the grantee; and (4) leases shown by public record if the tax deed executed under this chapter conveys only a severed interest located in, on, under, or above the land. The rights that an owner of land has in, on, under, or above the land, in a lease described in subdivision (4), or in a memorandum of a lease described in subdivision (4) are not limited or abrogated by a tax deed conveying an interest in one (1) or more severed interests described in subdivision (4). (g) A tax deed executed under this chapter for real property sold in a tax sale: (1) does not operate to extinguish an easement recorded before the date of the tax sale in the office of the recorder of the county in which the real property is located, regardless of whether the easement was taxed under this article separately from the real property; and (2) conveys title subject to all easements recorded before the date of the tax sale in the office of the recorder of the county in which the real property is located. (h) A tax deed executed under this chapter is prima facie evidence of: (1) the regularity of the sale of the real property described in the deed; (2) the regularity of all proper proceedings; and (3) valid title in fee simple in the grantee of the deed. (i) A county auditor is not required to execute a deed to the county executive under this chapter if the county executive determines that the property involved contains hazardous waste or another environmental hazard for which the cost of abatement or alleviation will exceed the fair market value of the property. The county executive may enter the property to conduct environmental investigations. (j) When a deed is issued to a purchaser of a certificate of sale sold under IC 6-1.1-24-6.1, the county auditor shall, in the same manner that taxes are removed by certificate of error, remove from the tax duplicate the taxes, special assessments, interest, penalties, and costs remaining due as the difference between: (1) the amount of: (A) the last minimum bid under IC 6-1.1-24-5; plus (B) any penalty associated with a delinquency that was not due until after the date of the sale under IC 6-1.1-24-5 but is due before the issuance of the certificate of sale, with respect to taxes included in the minimum bid that were not due at the time of the sale under IC 6-1.1-24-5; and (2) the amount paid for the certificate of sale. (k) If a tract or item of real property did not sell at a tax sale or a sale conducted under IC 6-1.1-24-6.1 and the county treasurer and the owner of real property agree before the expiration of the period for redemption under subsection (b) to a mutually satisfactory arrangement for the payment of the entire amount required for redemption under section 2 of this chapter before the expiration of a period for redemption extended under this subsection: (1) the county treasurer may extend the period for redemption; and (2) except as provided in subsection (l), the extended period for redemption expires one (1) year after the date of the agreement. (l) If the owner of real property fails to meet the terms of an agreement entered into with the county treasurer under subsection (k), the county treasurer may terminate the agreement after providing thirty (30) days written notice to the owner. If the county treasurer gives notice under this subsection, the extended period for redemption established under subsection (k) expires thirty (30) days after the date of the notice. (m) The period of redemption for a property, which was not offered for sale under IC 6-1.1-24-4.7(j), is one hundred twenty (120) days after the conclusion of the tax sale at which the property was not offered. (n) A county auditor shall not issue or record a tax deed unless the following requirements are met not later than one hundred fifty (150) days after the date of the hearing at which a court grants the tax sale buyer's petition for the tax deed: (1) Copies of the court order to issue the tax deed and the sales disclosure form are filed with the county auditor. (2) The recording fees for the tax deed are paid. (3) All subsequent or outstanding real property taxes on the property are paid. [Pre-1975 Property Tax Recodification Citation: 6-1-57-3.] Formerly: Acts 1975, P.L.47, SEC.1; Acts 1975, P.L.195, SEC.6. As amended by Acts 1981, P.L.11, SEC.26; P.L.89-1987, SEC.5; P.L.87-1987, SEC.8; P.L.83-1989, SEC.13; P.L.61-1991, SEC.2; P.L.69-1993, SEC.2; P.L.31-1994, SEC.6; P.L.39-1994, SEC.15; P.L.2-1995, SEC.27; P.L.88-1995, SEC.7; P.L.89-1995, SEC.1; P.L.124-1998, SEC.6; P.L.139-2001, SEC.14; P.L.198-2001, SEC.60; P.L.1-2002, SEC.26; P.L.170-2003, SEC.10; P.L.169-2006, SEC.28; P.L.73-2010, SEC.6; P.L.98-2010, SEC.3; P.L.42-2011, SEC.12; P.L.56-2012, SEC.14; P.L.118-2013, SEC.7; P.L.66-2014, SEC.13; P.L.94-2014, SEC.2; P.L.247-2015, SEC.23; P.L.251-2015, SEC.21; P.L.66-2021, SEC.9; P.L.7-2023, SEC.2; P.L.26-2023, SEC.3.

Ind. Code § 6-1.1-25-4.1 Property containing hazardous waste or other environmental hazards; procedures to obtain title and eliminate hazardous conditions

Sec. 4.1. (a) If, as provided in section 4(i) of this chapter, the county auditor does not issue a deed to the county for property for which a certificate of sale has been issued to the county under IC 6-1.1-24-9 because the county executive determines that the property contains hazardous waste or another environmental hazard for which the cost of abatement or alleviation will exceed the fair market value of the property, the property may be transferred consistent with this section. (b) A person who desires to obtain title to and eliminate the hazardous conditions of property containing hazardous waste or another environmental hazard for which a county holds a certificate of sale but to which a deed may not be issued to the county under section 4(i) of this chapter may file a petition with the county auditor seeking a waiver of the delinquent taxes, special assessments, interest, penalties, and costs assessed against the property and transfer of the title to the property to the petitioner. The petition must: (1) be on a form prescribed by the state board of accounts and approved by the department of local government finance; (2) state the amount of taxes, special assessments, penalties, and costs assessed against the property for which a waiver is sought; (3) describe the conditions existing on the property that have prevented the sale or the transfer of title to the county; (4) describe the plan of the petitioner for elimination of the hazardous condition on the property under IC 13-25-5 and the intended use of the property; and (5) be accompanied by a fee established by the county auditor for completion of a title search and processing. (c) Upon receipt of a petition described in subsection (b), the county auditor shall review the petition to determine whether the petition is complete. If the petition is not complete, the county auditor shall return the petition to the petitioner and describe the defects in the petition. The petitioner may correct the defects and file the completed petition with the county auditor. Upon receipt of a completed petition, the county auditor shall forward a copy of the petition to: (1) the assessor of the township in which the property is located, or the county assessor if there is no township assessor for the township; (2) the owner; (3) all persons who have, as of the date of the filing of the petition, a substantial interest of public record in the property; (4) the county property tax assessment board of appeals; and (5) the department of local government finance. (d) Upon receipt of a petition described in subsection (b), the county property tax assessment board of appeals shall, at the county property tax assessment board of appeals' earliest opportunity, conduct a public hearing on the petition. The county property tax assessment board of appeals shall, by mail, give notice of the date, time, and place fixed for the hearing to: (1) the petitioner; (2) the owner; (3) all persons who have, as of the date the petition was filed, a substantial interest of public record in the property; and (4) the assessor of the township in which the property is located, or the county assessor if there is no township assessor for the township. In addition, notice of the public hearing on the petition shall be published one (1) time at least ten (10) days before the hearing in a newspaper of general circulation in the county in which the property is located and posted at the principal office of the county property tax assessment board of appeals, or at the building where the meeting is to be held. (e) After the hearing and completion of any additional investigation of the property or of the petitioner that is considered necessary by the county property tax assessment board of appeals, the county board shall give notice, by mail, to the parties listed in subsection (d) of the county property tax assessment board of appeals' recommendation as to whether the petition should be granted. The county property tax assessment board of appeals shall forward to the department of local government finance a copy of the county property tax assessment board of appeals' recommendation and a copy of the documents submitted to or collected by the county property tax assessment board of appeals at the public hearing or during the course of the county board of appeals' investigation of the petition. (f) Upon receipt by the department of local government finance of a recommendation by the county property tax assessment board of appeals, the department of local government finance shall review the petition and all other materials submitted by the county property tax assessment board of appeals and determine whether to grant the petition. Notice of the determination by the department of local government finance and the right to seek an appeal of the determination shall be given by mail to: (1) the petitioner; (2) the owner; (3) all persons who have, as of the date the petition was filed, a substantial interest of public record in the property; (4) the assessor of the township in which the property is located, or the county assessor if there is no township assessor for the township; and (5) the county property tax assessment board of appeals. (g) Any person aggrieved by a determination of the department of local government finance under subsection (f) may file an appeal seeking additional review by the department of local government finance and a public hearing. In order to obtain a review under this subsection, the aggrieved person must file a petition for appeal with the county auditor in the county where the tract or item of real property is located not more than thirty (30) days after issuance of notice of the determination of the department of local government finance. The county auditor shall transmit the petition for appeal to the department of local government finance not more than ten (10) days after the petition is filed. (h) Upon receipt by the department of local government finance of an appeal, the department of local government finance shall set a date, time, and place for a hearing. The department of local government finance shall give notice, by mail, of the date, time, and place fixed for the hearing to: (1) the person filing the appeal; (2) the petitioner; (3) the owner; (4) all persons who have, as of the date the petition was filed, a substantial interest of public record in the property; (5) the assessor of the township in which the property is located, or the county assessor if there is no township assessor for the township; and (6) the county property tax assessment board of appeals. The department of local government finance shall give the notices at least ten (10) days before the day fixed for the hearing. (i) After the hearing, the department of local government finance shall give the parties listed in subsection (h) notice by mail of the final determination of the department of local government finance. (j) If the department of local government finance decides to: (1) grant the petition submitted under subsection (b) after initial review of the petition under subsection (f) or after an appeal under subsection (h); and (2) waive the taxes, special assessments, interest, penalties, and costs assessed against the property; the department of local government finance shall issue to the county auditor an order directing the removal from the tax duplicate of the taxes, special assessments, interest, penalties, and costs for which the waiver is granted. (k) After: (1) at least thirty (30) days have passed since the issuance of a notice by the department of local government finance to the county property tax assessment board of appeals granting a petition filed under subsection (b), if no appeal has been filed; or (2) not more than thirty (30) days after receipt by the county property tax assessment board of appeals of a notice of a final determination of the department of local government finance granting a petition filed under subsection (b) after an appeal has been filed and heard under subsection (h); the county auditor shall file a verified petition and an application for an order on the petition in the court in which the judgment of sale was entered asking the court to direct the county auditor to issue a tax deed to the real property. The petition shall contain the certificate of sale issued to the county, a copy of the petition filed under subsection (b), and a copy of the notice of the final determination of the department of local government finance directing the county auditor to remove the taxes, interest, penalties, and costs from the tax duplicate. Notice of the filing of the petition and application for an order on the petition shall be given, by mail, to the owner and any person with a substantial interest of public record in the property. A person owning or having an interest in the property may appear to object to the petition. (l) The court shall enter an order directing the county auditor to issue a tax deed to the petitioner under subsection (b) if the court finds that the following conditions exist: (1) The time for redemption has expired. (2) The property has not been redeemed before the expiration of the period of redemption specified in section 4 of this chapter. (3) All taxes, special assessments, interest, penalties, and costs have been waived by the department of local government finance or, to the extent not waived, paid by the petitioner under subsection (b). (4) All notices required by this section and sections 4.5 and 4.6 of this chapter have been given. (5) The petitioner under subsection (b) has complied with all the provisions of law entitling the petitioner to a tax deed. (m) A tax deed issued under this section is uncontestable except by appeal from the order of the court directing the county auditor to issue the tax deed. The appeal must be filed not later than sixty (60) days after the date of the court's order. As added by P.L.39-1994, SEC.16. Amended by P.L.1-1996, SEC.43; P.L.6-1997, SEC.90; P.L.139-2001, SEC.15; P.L.90-2002, SEC.213; P.L.146-2008, SEC.259; P.L.2-2014, SEC.26; P.L.248-2015, SEC.3.

Ind. Code § 6-1.1-25-4.2 Repealed

As added by P.L.124-1998, SEC.7. Amended by P.L.1-1999, SEC.12. Repealed by P.L.1-2002, SEC.172.

Ind. Code § 6-1.1-25-4.5 Entitlement to tax deed under various circumstances; notice or requirements; reversion of certificate of sale to county

Note: This version of section effective until 7-1-2027. See also following version of this section, effective 7-1-2027. Sec. 4.5. (a) Except as provided in subsection (d), a purchaser or the purchaser's assignee is entitled to a tax deed to the property that was sold only if: (1) the redemption period specified in section 4(a)(1) of this chapter has expired; (2) the property has not been redeemed within the period of redemption specified in section 4(a) of this chapter; and (3) not later than six (6) months after the date of the sale: (A) the purchaser or the purchaser's assignee; or (B) in a county where the county auditor and county treasurer have an agreement under section 4.7 of this chapter, the county auditor; gives notice of the sale to the owner of record at the time of the sale and any person with a substantial property interest of public record in the tract or item of real property. (b) A county executive is entitled to a tax deed to property on which the county executive acquires a lien under IC 6-1.1-24-6 and for which the certificate of sale is not sold under IC 6-1.1-24-6.1 only if: (1) the redemption period specified in section 4(b) of this chapter has expired; (2) the property has not been redeemed within the period of redemption specified in section 4(b) of this chapter; and (3) not later than ninety (90) days after the date the county executive acquires the lien under IC 6-1.1-24-6, the county auditor gives notice of the sale to: (A) the owner of record at the time the lien was acquired; and (B) any person with a substantial property interest of public record in the tract or item of real property. (c) A purchaser of a certificate of sale under IC 6-1.1-24-6.1 is entitled to a tax deed to the property for which the certificate was sold only if: (1) the redemption period specified in section 4(c) of this chapter has expired; (2) the property has not been redeemed within the period of redemption specified in section 4(c) of this chapter; and (3) not later than ninety (90) days after the date of sale of the certificate of sale under IC 6-1.1-24, the purchaser gives notice of the sale to: (A) the owner of record at the time of the sale; and (B) any person with a substantial property interest of public record in the tract or item of real property. (d) The person required to give the notice under subsection (a), (b), or (c) shall give the notice by sending a copy of the notice by certified mail, return receipt requested, to: (1) the owner of record at the time of the: (A) sale of the property; (B) acquisition of the lien on the property under IC 6-1.1-24-6; or (C) sale of the certificate of sale on the property under IC 6-1.1-24; 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. However, if the address of the person with a substantial property interest of public record is not indicated in the public record that created the interest and cannot be located by ordinary means by the person required to give the notice under subsection (a), (b), or (c), the person may give notice by publication in accordance with IC 5-3-1-4 once each week for three (3) consecutive weeks. (e) The notice that this section requires shall contain at least the following: (1) A statement that a petition for a tax deed will be filed on or after a specified date. (2) The date on or after which the petitioner intends to petition for a tax deed to be issued. (3) A description of the tract or item of real property shown on the certificate of sale. (4) The date the tract or item of real property was sold at a tax sale. (5) The name of the: (A) purchaser or purchaser's assignee; (B) county executive that acquired the lien on the property under IC 6-1.1-24-6; or (C) person that purchased the certificate of sale on the property under IC 6-1.1-24. (6) A statement that any person may redeem the tract or item of real property. (7) The components of the amount required to redeem the tract or item of real property. (8) A statement that an entity identified in subdivision (5) is entitled to reimbursement for additional taxes or special assessments on the tract or item of real property that were paid by the entity subsequent to the tax sale, lien acquisition, or purchase of the certificate of sale, and before redemption, plus interest. (9) A statement that the tract or item of real property has not been redeemed. (10) A statement that an entity identified in subdivision (5) is entitled to receive a deed for the tract or item of real property if it is not redeemed before the expiration of the period of redemption specified in section 4 of this chapter. (11) A statement that an entity identified in subdivision (5) is entitled to reimbursement for costs described in section 2(e) of this chapter. (12) The date of expiration of the period of redemption specified in section 4 of this chapter. (13) A statement that if the property is not redeemed, the owner of record at the time the tax deed is issued may have a right to the tax sale surplus, if any. (14) The street address, if any, or a common description of the tract or item of real property. (15) The key number or parcel number of the tract or item of real property. (f) The notice under this section must include not more than one (1) tract or item of real property listed and sold in one (1) description. However, when more than one (1) tract or item of real property is owned by one (1) person, all of the tracts or items of real property that are owned by that person may be included in one (1) notice. (g) 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. (h) The notice required by this section is considered sufficient if the notice is mailed to the address required under subsection (d). (i) The notice under this section and the notice under section 4.6 of this chapter are not required for persons in possession not shown in the public records. (j) If the purchaser fails to: (1) comply with subsection (c)(3); or (2) petition for the issuance of a tax deed within the time permitted under section 4.6(a) of this chapter; the certificate of sale reverts to the county executive and may be retained by the county executive or sold under IC 6-1.1-24-6.1. As added by P.L.83-1989, SEC.14. Amended by P.L.62-1991, SEC.3; P.L.12-1992, SEC.24; P.L.69-1993, SEC.3; P.L.39-1994, SEC.17; P.L.56-1996, SEC.8; P.L.139-2001, SEC.16; P.L.170-2003, SEC.11; P.L.169-2006, SEC.29; P.L.66-2014, SEC.14; P.L.236-2015, SEC.4.

Ind. Code § 6-1.1-25-4.5 Entitlement to tax deed under various circumstances; notice or requirements; reversion of certificate of sale to county

Note: This version of section effective 7-1-2027. See also preceding version of this section, effective until 7-1-2027. Sec. 4.5. (a) Except as provided in subsection (d), a purchaser or the purchaser's assignee is entitled to a tax deed to the property that was sold only if: (1) the redemption period specified in section 4(a)(1) of this chapter has expired; (2) the property has not been redeemed within the period of redemption specified in section 4(a) of this chapter; and (3) not later than six (6) months after the date of the sale: (A) the purchaser or the purchaser's assignee; or (B) in a county where the county auditor and county treasurer have an agreement under section 4.7 of this chapter, the county auditor; gives notice of the sale to the owner of record at the time of the sale and any person with a substantial property interest of public record in the tract or item of real property. (b) A county executive is entitled to a tax deed to property on which the county executive acquires a lien under IC 6-1.1-24-6 and for which the certificate of sale is not sold under IC 6-1.1-24-6.1 only if: (1) the redemption period specified in section 4(b) of this chapter has expired; (2) the property has not been redeemed within the period of redemption specified in section 4(b) of this chapter; and (3) not later than ninety (90) days after the date the county executive acquires the lien under IC 6-1.1-24-6, the county auditor gives notice of the sale to: (A) the owner of record at the time the lien was acquired; and (B) any person with a substantial property interest of public record in the tract or item of real property. (c) A purchaser of a certificate of sale under IC 6-1.1-24-6.1 is entitled to a tax deed to the property for which the certificate was sold only if: (1) the redemption period specified in section 4(c) of this chapter has expired; (2) the property has not been redeemed within the period of redemption specified in section 4(c) of this chapter; and (3) not later than ninety (90) days after the date of sale of the certificate of sale under IC 6-1.1-24, the purchaser gives notice of the sale to: (A) the owner of record at the time of the sale; and (B) any person with a substantial property interest of public record in the tract or item of real property. (d) The person required to give the notice under subsection (a), (b), or (c) shall give the notice by sending a copy of the notice by certified mail, return receipt requested, to: (1) the owner of record at the time of the: (A) sale of the property; (B) acquisition of the lien on the property under IC 6-1.1-24-6; or (C) sale of the certificate of sale on the property under IC 6-1.1-24; 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. However, if the address of the person with a substantial property interest of public record is not indicated in the public record that created the interest and cannot be located by ordinary means by the person required to give the notice under subsection (a), (b), or (c), the person may give notice by publication in accordance with IC 5-3-1-1.5 once each week for three (3) consecutive weeks. (e) The notice that this section requires shall contain at least the following: (1) A statement that a petition for a tax deed will be filed on or after a specified date. (2) The date on or after which the petitioner intends to petition for a tax deed to be issued. (3) A description of the tract or item of real property shown on the certificate of sale. (4) The date the tract or item of real property was sold at a tax sale. (5) The name of the: (A) purchaser or purchaser's assignee; (B) county executive that acquired the lien on the property under IC 6-1.1-24-6; or (C) person that purchased the certificate of sale on the property under IC 6-1.1-24. (6) A statement that any person may redeem the tract or item of real property. (7) The components of the amount required to redeem the tract or item of real property. (8) A statement that an entity identified in subdivision (5) is entitled to reimbursement for additional taxes or special assessments on the tract or item of real property that were paid by the entity subsequent to the tax sale, lien acquisition, or purchase of the certificate of sale, and before redemption, plus interest. (9) A statement that the tract or item of real property has not been redeemed. (10) A statement that an entity identified in subdivision (5) is entitled to receive a deed for the tract or item of real property if it is not redeemed before the expiration of the period of redemption specified in section 4 of this chapter. (11) A statement that an entity identified in subdivision (5) is entitled to reimbursement for costs described in section 2(e) of this chapter. (12) The date of expiration of the period of redemption specified in section 4 of this chapter. (13) A statement that if the property is not redeemed, the owner of record at the time the tax deed is issued may have a right to the tax sale surplus, if any. (14) The street address, if any, or a common description of the tract or item of real property. (15) The key number or parcel number of the tract or item of real property. (f) The notice under this section must include not more than one (1) tract or item of real property listed and sold in one (1) description. However, when more than one (1) tract or item of real property is owned by one (1) person, all of the tracts or items of real property that are owned by that person may be included in one (1) notice. (g) 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. (h) The notice required by this section is considered sufficient if the notice is mailed to the address required under subsection (d). (i) The notice under this section and the notice under section 4.6 of this chapter are not required for persons in possession not shown in the public records. (j) If the purchaser fails to: (1) comply with subsection (c)(3); or (2) petition for the issuance of a tax deed within the time permitted under section 4.6(a) of this chapter; the certificate of sale reverts to the county executive and may be retained by the county executive or sold under IC 6-1.1-24-6.1. As added by P.L.83-1989, SEC.14. Amended by P.L.62-1991, SEC.3; P.L.12-1992, SEC.24; P.L.69-1993, SEC.3; P.L.39-1994, SEC.17; P.L.56-1996, SEC.8; P.L.139-2001, SEC.16; P.L.170-2003, SEC.11; P.L.169-2006, SEC.29; P.L.66-2014, SEC.14; P.L.236-2015, SEC.4; P.L.157-2026, SEC.87.

Ind. Code § 6-1.1-25-4.6 Petition to court for issuance of tax deed; court orders; refunds; effects of tax deed; appeal

Sec. 4.6. (a) After the expiration of the redemption period specified in section 4 of this chapter but not later than three (3) months after the expiration of the period of redemption: (1) the purchaser, the purchaser's assignee, the county executive, the county executive's assignee, or the purchaser of the certificate of sale under IC 6-1.1-24-6.1 may; or (2) in a county where the county auditor and county treasurer have an agreement under section 4.7 of this chapter, the county auditor shall, upon the request of the purchaser or the purchaser's assignee; file a verified petition in accordance with subsection (b) in the same court in which the judgment of sale was entered asking the court to direct the county auditor to issue a tax deed if the real property is not redeemed from the sale. Notice of the filing of this petition shall be given to the same parties as provided in section 4.5 of this chapter, except that, if notice is given by publication, only one (1) publication is required. The notice required by this section is considered sufficient if the notice is sent to the address required by section 4.5(d) of this chapter. Any person owning or having an interest in the tract or item of real property may file a written objection to the petition with the court not later than thirty (30) days after the date the petition was filed. If a written objection is timely filed, the court shall conduct a hearing on the objection. If there is not a written objection that is timely filed, the court may consider the petition without conducting a hearing. (b) Unless the county auditor and the county treasurer have entered into an agreement under section 4.7 of this chapter, a verified petition filed under subsection (a) may include the following: (1) Copies of all notices sent under section 4.5 of this chapter. (2) Copies of all notices sent under this section. (3) Copies of all certified mail mailing receipts, return receipts, and returned mailing envelopes for notices sent under section 4.5 of this chapter. (4) Copies of all certified mail mailing receipts, return receipts, and returned mailing envelopes for notices sent under this section. (5) Copies or descriptions of the evidence used by the petitioner or the petitioner's assignor to identify the owner and other persons with a substantial property interest of public record in the real property. (6) Copies of the assignment to the purchaser's assignee from the purchaser. (c) If the purchaser or the purchaser's assignee includes the documents described in subsection (b), the issuance of a tax deed constitutes prima facie evidence of the sale referenced in subsection (k). (d) If a verified petition is brought by the county auditor under an agreement provided for under section 4.7 of this chapter, a tax deed constitutes prima facie evidence of the validity of the sale referenced in subsection (k) upon timely production by the county of all documents described in subsection (b) in response to a challenge to a tax deed. (e) If the issuance of a tax deed does not constitute prima facie evidence of the validity of the sale due to the failure to comply with this section, the purchaser or the purchaser's successor has the burden of proving the validity of the sale by a preponderance of the evidence in any subsequent challenge to the sale. (f) Not later than sixty-one (61) days after the petition is filed under subsection (a), the court shall enter an order directing the county auditor (on the production of the certificate of sale and a copy of the order) to issue to the petitioner a tax deed if the court finds that the following conditions exist: (1) The time of redemption has expired. (2) The tract or item of real property has not been redeemed from the sale before the expiration of the period of redemption specified in section 4 of this chapter. (3) Except with respect to a petition for the issuance of a tax deed under a sale of the certificate of sale on the property under IC 6-1.1-24-6.1 or IC 6-1.1-24-6.8, or with respect to penalties described in section 4(j) of this chapter, all taxes and special assessments, penalties, and costs have been paid. (4) The notices required by this section and section 4.5 of this chapter have been given. (5) The petitioner has complied with all the provisions of law entitling the petitioner to a deed. The county auditor shall execute deeds issued under this subsection in the name of the state under the county auditor's name. If a certificate of sale is lost before the execution of a deed, the county auditor shall issue a replacement certificate if the county auditor is satisfied that the original certificate existed. (g) Upon application by the grantee of a valid tax deed in the same court in which the judgment of sale was entered, the court shall enter an order to place the grantee of a valid tax deed in possession of the real estate. The court may enter any orders and grant any relief that is necessary or desirable to place or maintain the grantee of a valid tax deed in possession of the real estate. (h) Except as provided in subsections (i) and (j), if: (1) the verified petition referred to in subsection (a) is timely filed; and (2) the court refuses to enter an order directing the county auditor to execute and deliver the tax deed because of the failure of the petitioner under subsection (a) to fulfill the notice requirement of subsection (a); the court shall order the return of the amount, if any, by which the purchase price exceeds the minimum bid on the property under IC 6-1.1-24-5 minus a penalty of twenty-five percent (25%) of that excess. The petitioner is prohibited from participating in any manner in the next succeeding tax sale in the county under IC 6-1.1-24. The county auditor shall deposit penalties paid under this subsection in the county general fund. (i) Notwithstanding subsection (h), in all cases in which: (1) the verified petition referred to in subsection (a) is timely filed; (2) the petitioner under subsection (a) has made a bona fide attempt to comply with the statutory requirements under subsection (f) for the issuance of the tax deed but has failed to comply with these requirements; (3) the court refuses to enter an order directing the county auditor to execute and deliver the tax deed because of the failure to comply with these requirements; and (4) the purchaser, the purchaser's successors or assignees, or the purchaser of the certificate of sale under IC 6-1.1-24 files a claim with the county auditor for refund not later than thirty (30) days after the entry of the order of the court refusing to direct the county auditor to execute and deliver the tax deed; the county auditor shall not execute the deed but shall refund the purchase money minus a penalty of twenty-five percent (25%) of the purchase money from the county treasury to the purchaser, the purchaser's successors or assignees, or the purchaser of the certificate of sale under IC 6-1.1-24. The county auditor shall deposit penalties paid under this subsection in the county general fund. All the delinquent taxes and special assessments shall then be reinstated and recharged to the tax duplicate and collected in the same manner as if the property had not been offered for sale. The tract or item of real property, if it is then eligible for sale under IC 6-1.1-24, shall be placed on the delinquent list as an initial offering under IC 6-1.1-24. (j) Notwithstanding subsections (h) and (i), the court shall not order the return of the purchase price or any part of the purchase price if: (1) the purchaser or the purchaser of the certificate of sale under IC 6-1.1-24 has failed to provide notice or has provided insufficient notice as required by section 4.5 of this chapter; and (2) the sale is otherwise valid. (k) A tax deed executed under this section vests in the grantee an estate in fee simple absolute, free and clear of all liens and encumbrances created or suffered before or after the tax sale except those liens granted priority under federal law, and the lien of the state or a political subdivision for taxes and special assessments that accrue subsequent to the sale. However, the estate is subject to all easements, covenants, declarations, and other deed restrictions and laws governing land use, including all zoning restrictions and liens and encumbrances created or suffered by the purchaser at the tax sale. Except as provided in subsections (b), (c), (d), and (e), the deed is prima facie evidence of: (1) the regularity of the sale of the real property described in the deed; (2) the regularity of all proper proceedings; and (3) valid title in fee simple in the grantee of the deed. (l) A tax deed issued under this section is incontestable except by appeal from the order of the court directing the county auditor to issue the tax deed filed not later than sixty (60) days after the date of the court's order. As added by P.L.83-1989, SEC.15. Amended by P.L.62-1991, SEC.4; P.L.61-1991, SEC.3; P.L.1-1992, SEC.17; P.L.12-1992, SEC.25; P.L.69-1993, SEC.4; P.L.39-1994, SEC.18; P.L.88-1995, SEC.8; P.L.90-1995, SEC.1; P.L.2-1996, SEC.218; P.L.139-2001, SEC.17; P.L.170-2003, SEC.12; P.L.97-2004, SEC.23; P.L.169-2006, SEC.30; P.L.89-2007, SEC.10; P.L.56-2012, SEC.15; P.L.118-2013, SEC.8; P.L.66-2014, SEC.15; P.L.251-2015, SEC.22; P.L.236-2015, SEC.5; P.L.183-2016, SEC.7; P.L.32-2017, SEC.2; P.L.26-2023, SEC.4.

Ind. Code § 6-1.1-25-4.7 Title search and petition for tax deed by county auditor; agreement with county treasurer

Sec. 4.7. (a) A county auditor and county treasurer may enter into a mutual agreement for the county auditor to perform the following duties instead of the purchaser: (1) Notification and title search under section 4.5 of this chapter. (2) Notification and petition to the court for the tax deed under section 4.6 of this chapter. (b) If a county auditor and county treasurer enter into an agreement under this section, notice shall be given under IC 6-1.1-24-2(b)(12). As added by P.L.69-1993, SEC.5. Amended by P.L.1-1999, SEC.13; P.L.247-2015, SEC.24.

Ind. Code § 6-1.1-25-4.8 Property not offered for sale at tax sale; notice

Sec. 4.8. Not later than ninety (90) days after the conclusion of a tax sale, the county auditor shall provide a notice to each person with a substantial property interest of record in a property that was not offered for sale in the tax sale under IC 6-1.1-24-4.7(j). The notice must contain at least the following: (1) The street address, if any, or a common description of the tract or real property. (2) The key number or parcel number of the tract or real property. (3) A statement that the property was not offered for sale in the tax sale. (4) A statement that the property may be redeemed by any person at any time until one hundred twenty (120) days after the conclusion of the tax sale from which the property was removed. (5) The components of the amount required to redeem the property. (6) The date of expiration of the period of redemption specified in section 4 of this chapter. (7) A statement that the property may be disposed of by the county executive as provided in IC 6-1.1-24. (8) A statement that, if the county executive disposes of the property within three (3) years after the conclusion of the tax sale at which the property would have been offered for sale, any amount received in excess of the amount of the minimum bid will be disbursed in the same manner as if the property had been sold in the tax sale. As added by P.L.247-2015, SEC.25.

Ind. Code § 6-1.1-25-4.9 Real property parcels considered public hazards

Sec. 4.9. (a) This section applies only to: (1) a parcel of real property that has been offered for sale at a county treasurer's tax sale in accordance with IC 6-1.1-24-5 and a county executive's tax sale in accordance with IC 6-1.1-24-6.1 on two (2) or more occasions without a bid; and (2) a county in which the county legislative body adopts this section by ordinance. (b) A county legislative body may adopt the provisions of this section by ordinance. A parcel of real property subject to this section may be determined to be a public hazard, and this section is the statutory procedure for a county or municipality that adopts an ordinance under this section to obtain title to the parcel subject to the rights of parties with a substantial property interest of record. (c) A parcel of real property must meet the following criteria to be eligible for the procedure established by this section: (1) The parcel must be included on the certified list prepared under subsection (e). (2) The assessed value of the parcel exceeds the opening bid for the property at the last county executive's tax sale under IC 6-1.1-24-6.1. (3) The parcel is not in bankruptcy. (4) The tax sale certificate for the parcel is either: (A) transferred to a municipality; or (B) retained by the county executive; in accordance with subsection (h). (d) A parcel of real property is considered a public hazard if all of the following criteria apply: (1) Real estate taxes have not been paid for two (2) or more years and the property is on the delinquent tax list prepared under IC 6-1.1-24-1. (2) No appeal of any property tax assessment notice received in the last two (2) years has been filed. (3) No appeal of any change in any property assessment filed in the last two (2) years has been filed. (4) No permit to construct improvements or to improve the property has been filed in the last two (2) years with the county or municipality (as applicable). (5) No objection was filed by any party in accordance with IC 6-1.1-24-4.7(b) to the last county treasurer's tax sale under IC 6-1.1-24-5. (6) There is no existing statutory agreement with the county treasurer to pay the amount due over time in accordance with IC 6-1.1-24-1.2. (7) No party has redeemed the parcel after the last immediately preceding county treasurer's tax sale under IC 6-1.1-24-5. (8) No party has redeemed the parcel after the last immediately preceding county executive's tax sale under IC 6-1.1-24-6.1. (9) There is no improvement on the property that is occupied. (e) The auctioneer employed to conduct the county treasurer's tax sale in accordance with IC 6-1.1-24-5 and the auctioneer employed to conduct the county executive's tax sale in accordance with IC 6-1.1-24-6.1 shall, after each respective sale is closed, prepare a certified list of the parcels that have gone through each sale on two (2) or more occasions without a bid and submit the certified list to the county treasurer, county auditor, and county executive. If the sales were conducted by the county auditor without employing a licensed auctioneer, the county auditor shall prepare the certified list. (f) The certified list shall be made available to the municipality's executive that submits a written request for the certified list prepared under subsection (e). The county auditor shall provide the list in either paper format or in data format at the preference of the municipality's executive. (g) The municipality's executive shall review the certified list of parcels prepared in accordance with subsection (e) and submit this list to the municipality's legislative body for approval before submission of the list to the county executive. The municipality's legislative body may by ordinance authorize the municipality's executive to prepare and submit a request to the county executive to acquire the tax sale certificates that are eligible in accordance with subsections (c) and (d). (h) The county executive shall, within twenty (20) days after receipt of the municipality's request for a tax sale certificate under subsection (g), place the request on the county executive's agenda for action, and if approved shall transfer title to the tax sale certificates to the municipality in accordance with IC 6-1.1-24-6.2. The county executive may retain any tax sale certificates that are not transferred to the municipality under this subsection. (i) If any tax sale certificates are: (1) transferred to a municipality under subsection (h); or (2) retained by the county executive under subsection (h); the county or municipality may file a petition with the circuit court requesting the issuance of a deed for the property to the requesting county or municipality transferring the title in fee simple absolute to that county or municipality subject to the rights of any party with a substantial property interest of record in the property. The county or municipality shall designate an attorney to represent the county or municipality at the hearings conducted by the circuit court for the issuance of the tax title deed. (j) At the request of a municipality, the county auditor and county treasurer, if there is an appropriation in the county auditor's budget to cover the cost of the services to be provided, shall enter into a mutual agreement for the county auditor to perform the following duties instead of the municipality with respect to the tax sale certificates: (1) Provide notification to the owner, a mortgagee, a person purchasing the parcel under a land contract, and any person filing a request under IC 6-1.1-24-3(c) of the party's right to redeem the parcel under this chapter. The notice shall be sent in accordance with the procedures set forth in section 4.5 of this chapter. (2) Provide for notification and petition to the court for the tax deed under section 4.6 of this chapter. A single petition that includes all of the parcels owned by one (1) or more owners may be prepared and submitted or the county auditor and county treasurer may submit multiple petitions. (3) If the county treasurer and county auditor perform the procedures described in this subsection for the municipality, any cost incurred by the county in preparing and sending all notices required by sections 4.5 and 4.6 of this chapter and for filing the petition with the court shall be paid for out of funds in the county general fund appropriated for this purpose. In the first year of the program to carry out the procedures described in this subsection, the county fiscal body may appropriate one million dollars ($1,000,000) in the budget of the county auditor to defray the cost of the program. The amount of the appropriation in the initial year of the program may be approved in the annual budget or through an additional appropriation. The fiscal body may increase this amount in subsequent budget years for the cost of the program. The agreement described in this subsection shall be for a calendar year and shall be structured so that the cost to process the number of parcels transferred to the county shall not exceed the amount of the money appropriated by the fiscal body for the services provided through the county auditor in accordance with subdivision (3). (k) The court shall hold a hearing to determine if the court will order the auditor to issue a deed to the county or municipality. Following the hearing, if the proper procedure has been followed and the parcel meets the criteria of a public hazard, the court shall issue an order that does the following: (1) Declares the parcel to be a public hazard and orders the county auditor to issue a deed to the county or municipality. (2) Acknowledges in the deed that the order does not change or affect any substantial property interest of record other than the ownership interest of the current owner or owners. (3) Cancels the personal tax liability of the owner or owners. (4) Provides that the taxes that are a lien on the property since the date of the county treasurer's tax sale will be canceled and the county or municipality will not have to pay these taxes prior to the county auditor issuing the deed. (5) Provides that no fee will be charged by the county auditor or the county recorder for processing the deed issued by the county auditor and then recording the deed with the county recorder. (l) If the county or municipality files a quiet title action for a parcel placed into its name, the following apply to the quiet title action: (1) Any party of record with a substantial property interest of record including any mortgagee and any purchaser under an installment land contract recorded in the office of the county recorder shall be made a party. (2) Except for a party identified in subdivision (3), any party joined as a defendant to the quiet title action or entering the quiet title action as a party defendant shall have the right to redeem the property and have the court order the issuance of a deed in that party's name if the party pays the following: (A) Any and all costs, interest, and taxes due and owing at the time that the tax sale certificate was acquired by the county or municipality. (B) All taxes that would have been paid by the party had the party redeemed the property at the time the county or municipality took title to the tax sale certificate. (3) A person is not eligible to take title in the quiet title action if the person is ineligible or is associated with any person in a real property or business venture manner who is ineligible to purchase a property in accordance with IC 6-1.1-24-5.1, IC 6-1.1-24-5.3, or IC 6-1.1-24-5.4. (4) If no party redeems and takes title to the parcel in the quiet title action, then all substantial property interests of record in the parcel are extinguished and the county or municipality takes title free and clear of any such encumbrance. As added by P.L.27-2023, SEC.4.

Ind. Code § 6-1.1-25-5 Tax deed; form

Sec. 5. (a) A tax deed issued under this chapter shall be issued substantially in the following form: Whereas AB did, on the ____ day of __________, 20___, produce to the auditor of the county of __________, in the state of Indiana, a certificate of sale dated the ____ day of __________, 20___, signed by the then acting auditor of the county, from which it appears that AB on the ____ day of _________, 20___, purchased at public auction, held pursuant to law, the real property described in this indenture for the sum of ______ dollars and _____ cents, being the amount due on the real property for taxes, special assessments, penalties and costs for the years _______, namely: (here set out the real property offered for sale). Such real property has been recorded in the office of the _____________ county auditor as delinquent for the nonpayment of taxes, and proper notice of the sale has been given. It appearing that AB is the owner of the certificate of sale, that the time for redeeming such real property has expired, that the property has not been redeemed, that the undersigned has received a court order for the issuance of a deed for the real property described in the certificate of sale, that the records of the __________ county auditor's office state that the real property was legally liable for taxation, and that the real property has been duly assessed and properly charged on the duplicate with the taxes and special assessments for the years _______; Therefore, this indenture, made this ___ day of ____________, 20___, between the State of Indiana, by CD, auditor of ___________ county, of the first part, and AB, of the second part, witnesseth: That the party of the first part, for and in consideration of the premises, has granted and bargained and sold to the party of the second part, the real property described in the certificate of sale, situated in the county of ___________, and State of Indiana, namely and more particularly described as follows: (here set out the real property sold), to have and to hold such real property, with the appurtenances belonging thereto, in as full and ample a manner as the auditor of said county is empowered by law to convey the same. In testimony whereof, CD, auditor of ____________ county, has hereunto set his or her hand, and affixed the seal of the board of county commissioners, the day and year last above mentioned. WITNESS: ________________________ (L.S.) Auditor of ______________ County STATE OF INDIANA ) ) S.S. COUNTY OF ______________ ) Before me, the undersigned, ____________________, in and for said county, this day, personally came the above named CD, auditor of said county, and acknowledged the execution of the foregoing deed for the uses and purposes therein mentioned. In witness whereof, I have hereunto set my hand and seal this ___ day of __________, 20___. ____________________ (L.S.) (b) The clerk of the circuit court shall acknowledge the execution of tax title deeds issued under this chapter. [Pre-1975 Property Tax Recodification Citation: 6-1-57-4.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.139-2001, SEC.18; P.L.251-2015, SEC.23.

Ind. Code § 6-1.1-25-5.1 Transfer of real property to a county or municipality

Sec. 5.1. (a) An owner of a parcel of real property that has been offered for sale at a county treasurer's tax sale in accordance with IC 6-1.1-24-5 and a county executive's tax sale in accordance with IC 6-1.1-24-6.1 on two (2) or more occasions without a bid may transfer the real property, subject to any liens and encumbrances, by warranty deed to a county or municipality. (b) If the transfer is accepted by the county or municipality and the warranty deed is recorded, the owner's personal liability for the taxes on the real property is canceled but the lien for the unpaid taxes remains on the real property. As added by P.L.27-2023, SEC.5.

Ind. Code § 6-1.1-25-5.5 Repealed

Formerly: Acts 1975, P.L.195, SEC.7. As amended by Acts 1981, P.L.11, SEC.27; P.L.124-1998, SEC.8; P.L.1-2002, SEC.27; P.L.1-2003, SEC.29; P.L.118-2013, SEC.9. Repealed by P.L.251-2015, SEC.24.

Ind. Code § 6-1.1-25-6 Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-57-5.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.60-1988, SEC.16. Repealed by P.L.83-1989, SEC.18.

Ind. Code § 6-1.1-25-7 Termination of purchaser's lien

Sec. 7. (a) If the: (1) purchaser; (2) purchaser's successors or assigns; or (3) purchaser of the certificate of sale under IC 6-1.1-24; fails to file the petition within the period provided in section 4.6 of this chapter, that person's lien against the real property terminates at the end of that period. However, this section does not apply if the state or a political subdivision is the holder of the certificate of sale. (b) If the notice under section 4.5 of this chapter is not given within the period specified in section 4.5(a)(3) or 4.5(c)(3) of this chapter, the lien of the: (1) purchaser of the property; or (2) purchaser of the certificate of sale under IC 6-1.1-24; against the real property terminates at the end of that period. [Pre-1975 Property Tax Recodification Citation: 6-1-57-6.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.87-1987, SEC.9; P.L.61-1991, SEC.4; P.L.37-1992, SEC.5; P.L.39-1994, SEC.19; P.L.31-1994, SEC.7; P.L.2-1995, SEC.28; P.L.124-1998, SEC.9; P.L.139-2001, SEC.19; P.L.170-2003, SEC.13; P.L.251-2015, SEC.25.

Ind. Code § 6-1.1-25-7.5 County having a consolidated city; list of tax delinquent properties for metropolitan development commission; acquisition; payment

Sec. 7.5. (a) This section applies to a county having a consolidated city. (b) The county auditor shall provide the metropolitan development commission with a list of real property: (1) included on the list prepared under IC 6-1.1-24-1.5; (2) for which a certificate of sale has been issued; and (3) for which the holder of the certificate has not requested the county auditor to execute and deliver a deed. (c) The metropolitan development commission shall, within a reasonable time after receiving a list under subsection (b), identify any property described under subsection (b) that the metropolitan development commission desires to acquire for urban homesteading under IC 36-7-17 or IC 36-7-17.1 or for redevelopment purposes under IC 36-7-15.1. The metropolitan development commission shall then provide the county auditor with a list of the properties identified under this subsection. (d) The county auditor shall execute and deliver a deed for any property identified under subsection (c) to the metropolitan development commission. (e) The county auditor shall execute and deliver a deed to the county for any property: (1) included in the notice prepared under subsection (b); and (2) not identified under subsection (c). (f) The metropolitan development commission and the county may not pay for any property acquired under subsection (d) or (e). However, a taxing unit having an interest in the taxes on the real property shall be credited with the full amount of the delinquent tax due to that unit. As added by P.L.87-1987, SEC.10. Amended by P.L.39-1994, SEC.20; P.L.31-1994, SEC.8; P.L.2-1995, SEC.29; P.L.118-2013, SEC.10.

Ind. Code § 6-1.1-25-8 Tax sale record; immunity

Sec. 8. (a) 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; (C) for which a certificate of sale is purchased under IC 6-1.1-24; or (D) for which a certificate of sale is assigned under IC 6-1.1-24-9. (2) the name of the owner of the real property at the time of the: (A) sale; (B) lien acquisition; (C) certificate of sale purchase; or (D) assignment of the certificate of sale under IC 6-1.1-24-9. (3) the date of the: (A) sale; (B) lien acquisition; (C) certificate of sale purchase; or (D) assignment of the certificate of sale under IC 6-1.1-24-9. (4) the name and mailing address of the: (A) purchaser of the property and the purchaser's assignee; (B) purchaser of the certificate of sale; or (C) assignee of the certificate of sale under IC 6-1.1-24-9. (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. (b) After January 1, 2023, the information described in subsection (a)(1) through (a)(5) shall be made available online not later than five (5) days after: (1) a parcel of real property is sold under IC 6-1.1-24; or (2) the county acquires a lien on a parcel of property under IC 6-1.1-24-6. (c) The information described in subsection (b) shall be made available on: (1) the website of the county or the county auditor for not less than five (5) years; or (2) a website hosted by the county vendor that is responsible for maintaining the information described in subsection (a)(1) through (a)(5) for not less than ten (10) years. (d) If the information described in subsection (a)(1) through (a)(5) is made available on the website of a county vendor under subsection (c)(2), a link to the website hosted by the county vendor shall be made available on the website of the county or the county auditor. (e) A county or a county vendor is not liable for an act or omission under this section. [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; P.L.26-2023, SEC.5.

Ind. Code § 6-1.1-25-9 Sale of property acquired by county; application of proceeds; report; actions by county executive

Sec. 9. (a) When a county acquires title to real property under IC 6-1.1-24 and this chapter, the county executive may dispose of the real property under IC 36-1-11 or subsection (e). The proceeds of any sale under IC 36-1-11 shall be applied as follows: (1) First, to the cost of the sale or offering for sale of the real property, including the cost of: (A) maintenance; (B) preservation; (C) administration of the property before the sale or offering for sale of the property; (D) unpaid costs of the sale or offering for sale of the property; (E) preparation of the property for sale; (F) advertising; and (G) appraisal. (2) Second, to any unrecovered cost of the sale or offering for sale of other real property in the same taxing district acquired by the county under IC 6-1.1-24 and this chapter, including the cost of: (A) maintenance; (B) preservation; (C) administration of the property before the sale or offering for sale of the property; (D) unpaid costs of the sale or offering for sale of the property; (E) preparation of the property for sale; (F) advertising; and (G) appraisal. (3) Third, to the payment of the taxes on the real property that were removed from the tax duplicate under section 4(c) of this chapter. (4) Fourth, any surplus remaining into the county general fund. (b) The county auditor shall file a report with the board of commissioners before January 31 of each year. The report must: (1) list the real property acquired under IC 6-1.1-24 and this chapter; and (2) indicate if any person resides or conducts a business on the property. (c) The county auditor shall mail a notice by certified mail, return receipt requested, before March 31 of each year to each person listed in subsection (b)(2). The notice must state that the county has acquired title to the tract the person occupies. (d) If the county executive determines that any real property acquired under this section should be retained by the county, then the county executive shall not dispose of the real property. The county executive may repair, maintain, equip, alter, and construct buildings upon the real property so retained in the same manner prescribed for other county buildings. (e) The county executive may transfer title to real property described in subsection (a) to the redevelopment commission at no cost to the commission for sale, grant, or other disposition under IC 36-7-14-22.2, IC 36-7-14-22.5, IC 36-7-15.1-15.1, IC 36-7-15.1-15.2, or IC 36-7-15.1-15.5. (f) If the real property is located in a geographic area that is not served by a redevelopment commission and the county executive determines that any real property acquired under this section should be held for later sale or transfer by the county executive, the county executive shall wait until an appropriate time to dispose of the real property. The county executive may do the following: (1) Examine, classify, manage, protect, insure, and maintain the property being held. (2) Eliminate deficiencies (including environmental deficiencies), carry out repairs, remove structures, make improvements, and control the use of the property. (3) Lease the property while it is being held. The county executive may enter into contracts to carry out part or all of the functions described in subdivisions (1) through (3). [Pre-1975 Property Tax Recodification Citation: 6-1-57-8 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.60-1988, SEC.17; P.L.14-1991, SEC.8; P.L.39-1994, SEC.21; P.L.31-1994, SEC.9; P.L.2-1995, SEC.30; P.L.73-2001, SEC.1; P.L.113-2002, SEC.3; P.L.169-2006, SEC.31; P.L.236-2015, SEC.6.

Ind. Code § 6-1.1-25-9.5 Repealed

As added by P.L.124-1998, SEC.10. Amended by P.L.1-1999, SEC.14; P.L.73-2001, SEC.2. Repealed by P.L.1-2002, SEC.172.

Ind. Code § 6-1.1-25-10 Invalid sale; effect

Sec. 10. (a) If, before the court issues an order directing the county auditor to issue a tax deed to a tract or item of real property sold under IC 6-1.1-24, it is found by the county auditor and the county treasurer that the sale was invalid, the county auditor shall refund: (1) the purchase money and all taxes and special assessments on the property paid by the purchaser, the purchaser's assigns, or the purchaser of the certificate of sale under IC 6-1.1-24 after the tax sale plus five percent (5%) interest per annum; and (2) the costs described in section 2(e) of this chapter, subject to section 2.5 of this chapter; from the county treasury to the purchaser, the purchaser's successors or assigns, or the purchaser of the certificate of sale under IC 6-1.1-24. The tract or item of real property, if it is then eligible for sale under IC 6-1.1-24, shall be placed on the delinquent list as an initial offering under IC 6-1.1-24-6. (b) A political subdivision shall reimburse the county for interest paid by the county under subsection (a) if: (1) the invalidity of the sale under IC 6-1.1-24 resulted from the failure of the political subdivision to give adequate notice of a lien to property owners; and (2) the existence of the lien resulted in the sale of the property under IC 6-1.1-24. [Pre-1975 Property Tax Recodification Citation: 6-1-57-9.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.50-1990, SEC.13; P.L.39-1994, SEC.22; P.L.139-2001, SEC.21; P.L.170-2003, SEC.15; P.L.66-2014, SEC.16; P.L.251-2015, SEC.26.

Ind. Code § 6-1.1-25-11 Circumstances requiring refund to purchaser on finding of invalid tax deed; requirement for deed from invalid tax deed grantee to property owner; limitations on refund

Sec. 11. (a) Subsequent to the issuance of the order directing the county auditor to issue a tax deed to real property sold under IC 6-1.1-24, a county auditor shall refund: (1) the purchase money and all taxes and special assessments on the property paid by the purchaser, the purchaser's assigns, or the purchaser of the certificate of sale under IC 6-1.1-24 after the tax sale plus five percent (5%) interest per annum; and (2) the costs described in section 2(e) of this chapter, if the costs were certified before the expiration of the period of redemption, subject to section 2.5 of this chapter; from the county treasury to the purchaser, the purchaser's successors or assigns, or the purchaser of the certificate of sale under IC 6-1.1-24 if it is found by the court that entered the order for the tax deed that the sale was invalid. (b) The grantee of an invalid tax deed, including the county, to whom a refund is made under this section shall execute, acknowledge, and deliver to the owner a deed conveying whatever interest the purchaser may have acquired by the tax sale deed. If a county is required to execute a deed under this section, the deed shall be signed by the county board of commissioners and acknowledged by the clerk of the circuit court. (c) A refund may not be made under this section while an action initiated under either section 14 or 16 of this chapter is pending. (d) If a sale is declared invalid after a claim is submitted under IC 6-1.1-24-7 for money deposited in the tax sale surplus fund and the claim is paid, the county auditor shall initiate an action to recover the amount claimed, plus reasonable attorney's fees and any other costs reasonably incurred by the county in the course of, and attributable to, the recovery of the amount claimed. [Pre-1975 Property Tax Recodification Citation: 6-1-57-10.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.1-1993, SEC.33; P.L.39-1994, SEC.23; P.L.139-2001, SEC.22; P.L.170-2003, SEC.16; P.L.73-2010, SEC.7; P.L.66-2014, SEC.17; P.L.251-2015, SEC.27.

Ind. Code § 6-1.1-25-12 Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-57-11.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.139-2001, SEC.23. Repealed by P.L.251-2015, SEC.28.

Ind. Code § 6-1.1-25-13 Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-57-12.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.139-2001, SEC.24. Repealed by P.L.251-2015, SEC.29.

Ind. Code § 6-1.1-25-14 Quieting title; parties to action

Sec. 14. A person who holds a deed executed under this chapter may initiate an action in the court that entered the judgment and order for sale to quiet the title to the property. The plaintiff shall make the following persons defendants to the action: (1) persons who have or claim to have an interest in or a lien against the property; and (2) persons who, based on the real property records, appear to have an interest in or a lien against the property. An unrecorded instrument does not affect the plaintiff's title as established by the court's decree. [Pre-1975 Property Tax Recodification Citation: 6-1-57-13 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.139-2001, SEC.25.

Ind. Code § 6-1.1-25-15 Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-57-13 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.139-2001, SEC.26. Repealed by P.L.251-2015, SEC.30.

Ind. Code § 6-1.1-25-16 Defeating title conveyed by tax deed; proof required

Sec. 16. A person may, upon appeal, defeat the title conveyed by a tax deed executed under this chapter only if: (1) the tract or real property described in the deed was not subject to the taxes for which it was sold; (2) the delinquent taxes or special assessments for which the tract or real property was sold were paid before the sale; (3) the tract or real property was not assessed for the taxes and special assessments for which it was sold; (4) the tract or real property was redeemed before the expiration of the period of redemption (as specified in section 4 of this chapter); (5) the proper county officers issued a certificate, within the time limited by law for paying taxes or for redeeming the tract or real property, which states either that no taxes were due at the time the sale was made or that the tract or real property was not subject to taxation; (6) the description of the tract or real property was so imperfect as to fail to describe it with reasonable certainty; or (7) the notices required by IC 6-1.1-24-2, IC 6-1.1-24-4, and sections 4.5 and 4.6 of this chapter were not in substantial compliance with the manner prescribed in those sections. [Pre-1975 Property Tax Recodification Citation: 6-1-57-14.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.60-1988, SEC.18; P.L.83-1989, SEC.16; P.L.139-2001, SEC.27.

Ind. Code § 6-1.1-25-17 Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-57-15.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.60-1988, SEC.18. Repealed by P.L.83-1989, SEC.18.

Ind. Code § 6-1.1-25-18 Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-57-16.] Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.139-2001, SEC.29.

Ind. Code § 6-1.1-25-19 Acquisition of tax delinquent land by state for conservation

Sec. 19. This chapter does not repeal IC 14-17-2. [Pre-1975 Property Tax Recodification Citation: 6-1-57-8 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.7-1993, SEC.10; P.L.1-1995, SEC.47.

Ind. Code § 6-1.1-25-20 Recording of tax deed by county auditor

Sec. 20. A county auditor who executes a tax deed under this chapter shall provide a copy of the tax deed to the grantee. The county auditor may collect from the grantee the appropriate recording fee set forth in IC 36-2-7-10 on behalf of the county recorder and submit the tax deed directly to the county recorder for recording. The county recorder shall record the tax deed in the deed records and provide the recorded tax deed to the grantee in the normal course of business. If the recording fee has not been collected by the county auditor, the county recorder shall collect the recording fee set forth in IC 36-2-7-10 when the tax deed is recorded. As added by P.L.66-2014, SEC.18. Amended by P.L.247-2015, SEC.26; P.L.26-2022, SEC.3.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026