Ind. Code ch. 6-1.1-23.5

in effect

Ind. Code § 6-1.1-23.5-1 Applicability

Sec. 1. Subject to IC 6-1.1-23-0.1, a county treasurer may elect to use the procedures of this chapter to collect delinquent personal property taxes, penalties, and collection expenses that are attributable to a mobile home assessed as personal property. As added by P.L.235-2017, SEC.9.

Ind. Code § 6-1.1-23.5-2 Definitions

Sec. 2. The following definitions apply throughout this chapter: (1) "County executive" means the following: (A) In a county not containing a consolidated city, the county executive or the county executive's designee. (B) In a county containing a consolidated city, the executive of the consolidated city. (2) "Substantial property interest of record" means title to or an interest in a mobile home possessed by a person as evidenced by the certificate of title issued by the bureau of motor vehicles. (3) "Tentative auction list" refers to a list prepared by a county treasurer under section 4 of this chapter and amended from time to time in the manner prescribed by this chapter. As added by P.L.235-2017, SEC.9.

Ind. Code § 6-1.1-23.5-3 Collection expenses

Sec. 3. (a) With respect to the collection of delinquent personal property taxes under this chapter, the county treasurer shall charge the following collection expenses to each delinquent taxpayer: (1) For making a demand: (A) by registered or certified mail, eight dollars ($8); or (B) by some means other than registered or certified mail, five dollars ($5). (2) For selling personal property, ten percent (10%) of the sale price. (3) For advertising a sale, the legal rates for advertising. (4) For transfer and storage of personal property, the actual expense incurred. (5) Other reasonable expenses of collection, including: (A) title search expenses; (B) uniform commercial code search expenses; and (C) reasonable attorney's fees or court costs incurred: (i) in the collection process; (ii) due to a court order; or (iii) due to an order of the treasurer. (b) The fees collected under this section are the property of the county and shall be deposited in the county general fund. The collection expenses incurred in connection with the levy upon and sale of personal property shall be paid from the county general fund without prior appropriation. As added by P.L.235-2017, SEC.9.

Ind. Code § 6-1.1-23.5-4 Preparation of tentative auction list

Sec. 4. Annually, after May 10 and before August 1, each county treasurer shall prepare a tentative auction list of taxpayers who: (1) own a mobile home assessed as personal property that is located in the county; and (2) owe delinquent personal property taxes attributable to the mobile home that: (A) were first due and payable before January 1 of the year in which the tentative auction list is being prepared; (B) exceed twenty-five dollars ($25); and (C) the county treasurer elects to collect using the procedures of this chapter. As added by P.L.235-2017, SEC.9.

Ind. Code § 6-1.1-23.5-5 Demand for payment

Sec. 5. (a) After a county treasurer prepares the tentative auction list under section 4 of this chapter, the county treasurer shall serve a written demand upon each taxpayer on the list. The written demand may be served upon the taxpayer: (1) by certified mail; (2) in person by the county treasurer or the county treasurer's agent; or (3) by proof of certificate of mailing. (b) A written demand issued under subsection (a) must include the following: (1) A statement that the taxpayer is delinquent in the payment of personal property taxes that are attributable to a mobile home assessed as personal property. (2) The amount of the delinquent taxes. (3) The penalties due on the delinquent taxes. (4) The collection expenses that the taxpayer owes. (5) A statement that if the sum of the delinquent taxes, penalties, and collection expenses are not paid within sixty (60) days after the date the demand is made, the county treasurer may seek a judgment against the taxpayer in a court with jurisdiction. (6) A statement that if a judgment is entered against the taxpayer for failure to pay delinquent personal property taxes, penalties, and collection expenses attributable to a mobile home assessed as personal property, the county treasurer may offer the taxpayer's mobile home for sale at auction to the highest bidder to satisfy the total amount due plus the additional collection expenses incurred unless the taxpayer: (A) pays in full the taxpayer's delinquent personal property taxes, penalties, and collection expenses that are attributable to the taxpayer's mobile home; or (B) enters into an installment agreement with the county treasurer to pay the taxpayer's delinquent personal property taxes, penalties, and collection expenses that are attributable to the taxpayer's mobile home; before the auction is held. (7) A statement of the tentative date on which the county treasurer expects to conduct the auction. As added by P.L.235-2017, SEC.9.

Ind. Code § 6-1.1-23.5-6 Installment agreements

Sec. 6. A county treasurer may enter into an agreement with a taxpayer on the tentative auction list under section 4 of this chapter that allows the taxpayer to pay the taxpayer's delinquent personal property taxes, penalties, and collection expenses in installments. As added by P.L.235-2017, SEC.9.

Ind. Code § 6-1.1-23.5-7 Payment before sale at auction

Sec. 7. If a taxpayer: (1) pays in full the taxpayer's delinquent personal property taxes, penalties, and collection expenses that are attributable to the taxpayer's mobile home; or (2) enters into an agreement with the county treasurer under section 6 of this chapter; before the mobile home is sold at auction under section 15 of this chapter, the county treasurer shall remove the corresponding entry for that taxpayer and mobile home from the tentative auction list under section 4 of this chapter or, if a judgment has already been obtained under section 14 of this chapter, withdraw the taxpayer's mobile home from the auction to be conducted under section 15 of this chapter. As added by P.L.235-2017, SEC.9.

Ind. Code § 6-1.1-23.5-8 Mobile homes not suitable for sale

Sec. 8. (a) Each year, the county executive or the county executive's designee may: (1) after January 1; and (2) not later than sixty (60) days after the county treasurer issues a written demand under section 5 of this chapter; certify to the county treasurer that a mobile home is not suitable for tax sale. The certification must identify the names and addresses of each person with a substantial property interest of record. When making the application for judgment under section 13 of this chapter, the county treasurer shall include a list of the mobile homes certified as not suitable for tax sale and the names and addresses of each person with a substantial property interest of record in the certified mobile homes that was provided to the county treasurer with the certification. (b) Not later than ten (10) days after making the certification as provided in subsection (a), the county executive or the county executive's designee shall provide a notice to each person with a substantial property interest of record in the mobile home, stating the following: (1) The make and model of the mobile home. (2) The street address, if any, or a common description of the real property at which the mobile home was last known to be located. (3) That the mobile home has been certified as not suitable for tax sale. (4) That the court will hear and determine the issue before the tax sale. (5) That if the court determines that the mobile home is not suitable for tax sale, the mobile home will not be offered for sale at the tax sale. As added by P.L.235-2017, SEC.9.

Ind. Code § 6-1.1-23.5-9 Notice of sale; preparation

Sec. 9. (a) At least sixty (60) days after the date on which the written demands are issued by a county treasurer under section 5 of this chapter, the county treasurer shall prepare a notice in accordance with this section that declares the county treasurer's intention to sell the mobile homes on the tentative auction list under section 4 of this chapter. (b) The notice required by subsection (a) must contain the following: (1) A list of mobile homes eligible for sale under this chapter. (2) A statement that the mobile homes included in the list will be sold at public auction to the highest bidder. (3) A statement, for informational purposes only, of the last known location of each mobile home by street address, if any, and lot number, if any. (4) A statement that the county does not warrant the accuracy of the street address and lot number at which the mobile home was last known to be located. (5) A statement indicating: (A) the name of the owner of each mobile home with a single owner; or (B) the name of at least one (1) of the owners of each mobile home with multiple owners. (6) A statement of the procedure to be followed for obtaining or objecting to a judgment and order of sale, which must include the following: (A) A statement that the county treasurer will apply on or after a date designated in the notice for a court judgment against the mobile homes for an amount that is set by the county executive and includes collection expenses attributable to the mobile homes, and for an order to sell the mobile homes at public auction to the highest bidder. (B) A statement that any defense to the application for judgment must be: (i) filed with the court; and (ii) served on the county treasurer; before the date designated as the earliest date on which the application for judgment may be filed. (C) A statement that the county treasurer is entitled to receive all pleadings, motions, petitions, and other filings related to the defense to the application for judgment. (D) A statement that the court will set a date for a hearing at least seven (7) days before the advertised public auction date and that the court will determine any defenses to the application for judgment at the hearing. (7) A statement that the sale will be conducted at a place designated in the notice and that the sale will continue until all mobile homes have been offered for sale. (8) A statement that the sale will take place at the times and dates designated in the notice. Whenever the public auction is to be conducted as an electronic sale, the notice must include a statement indicating that the public auction will be conducted as an electronic sale and a description of the procedures that must be followed to participate in the electronic sale. (9) A statement that if the mobile home is sold for an amount that exceeds the sum of the delinquent personal property taxes, penalties, and collection expenses attributable to the mobile home, the owner of record of the mobile home who is divested of ownership at the time the mobile home is sold may have a right to the amount of the sales price minus the amount remaining after the delinquent property taxes, penalties, and collection expenses are paid. As added by P.L.235-2017, SEC.9. Amended by P.L.257-2019, SEC.57.

Ind. Code § 6-1.1-23.5-10 Notice of sale; publication and mailing

Note: This version of section effective until 7-1-2027. See also following version of this section, effective 7-1-2027. Sec. 10. (a) After preparing the notice described under section 9 of this chapter, the county treasurer shall do the following: (1) Post a copy of the notice at a public place of posting in the county courthouse or in another public county building at least thirty (30) days before the earliest date on which the application for judgment may be made. (2) Publish the notice once in accordance with IC 5-3-1-4 at least thirty (30) days before the earliest date on which the application for judgment may be made. The expenses of this publication shall be paid out of the county general fund without prior appropriation. (3) Publish a notice twice in accordance with IC 5-3-1-2(m) or IC 5-3-1-4 at the following times stating that the complete listing of mobile homes eligible for sale at auction under this chapter is available on the website of the county government or the county government's contractor: (A) The first time at least seven (7) days after the publication of the notice required under subdivision (2). (B) The second time at least seven (7) days after the publication of the notice required under clause (A). (4) At least thirty (30) days before the earliest date on which the application for judgment may be made, mail a copy of the notice described under section 9 of this chapter by certified mail, return receipt requested, to any party having a substantial property interest of record. (b) The notices mailed under this section are considered sufficient notice of the intended application for judgment and of the sale of mobile homes under the order of the court. (c) For mobile homes that are not sold when initially offered for sale under this chapter, the county treasurer may omit the descriptions of the mobile homes specified in section 9(b)(1) and 9(b)(3) of this chapter for those mobile homes when they are for sale at a subsequent auction if: (1) the county treasurer includes in the notice a statement that descriptions of those mobile homes are available on the website of the county government or the county government's contractor and the information may be obtained in an alternative form from the county treasurer upon request; and (2) the descriptions of those mobile homes eligible for sale a second or subsequent time are made available on the website of the county government or the county government's contractor and may be obtained from the county treasurer in an alternative form upon request in accordance with section 11 of this chapter. As added by P.L.235-2017, SEC.9. Amended by P.L.152-2021, SEC.3; P.L.146-2024, SEC.5.

Ind. Code § 6-1.1-23.5-10 Notice of sale; publication and mailing

Note: This version of section effective 7-1-2027. See also preceding version of this section, effective until 7-1-2027. Sec. 10. (a) After preparing the notice described under section 9 of this chapter, the county treasurer shall do the following: (1) Post a copy of the notice at a public place of posting in the county courthouse or in another public county building at least thirty (30) days before the earliest date on which the application for judgment may be made. (2) Publish the notice once in accordance with IC 5-3-1-1.5 at least thirty (30) days before the earliest date on which the application for judgment may be made. The expenses of this publication shall be paid out of the county general fund without prior appropriation. (3) Publish a notice twice in accordance with IC 5-3-1-2(m) or IC 5-3-1-1.5 at the following times stating that the complete listing of mobile homes eligible for sale at auction under this chapter is available on the website of the county government or the county government's contractor: (A) The first time at least seven (7) days after the publication of the notice required under subdivision (2). (B) The second time at least seven (7) days after the publication of the notice required under clause (A). (4) At least thirty (30) days before the earliest date on which the application for judgment may be made, mail a copy of the notice described under section 9 of this chapter by certified mail, return receipt requested, to any party having a substantial property interest of record. (b) The notices mailed under this section are considered sufficient notice of the intended application for judgment and of the sale of mobile homes under the order of the court. (c) For mobile homes that are not sold when initially offered for sale under this chapter, the county treasurer may omit the descriptions of the mobile homes specified in section 9(b)(1) and 9(b)(3) of this chapter for those mobile homes when they are for sale at a subsequent auction if: (1) the county treasurer includes in the notice a statement that descriptions of those mobile homes are available on the website of the county government or the county government's contractor and the information may be obtained in an alternative form from the county treasurer upon request; and (2) the descriptions of those mobile homes eligible for sale a second or subsequent time are made available on the website of the county government or the county government's contractor and may be obtained from the county treasurer in an alternative form upon request in accordance with section 11 of this chapter. As added by P.L.235-2017, SEC.9. Amended by P.L.152-2021, SEC.3; P.L.146-2024, SEC.5; P.L.157-2026, SEC.84.

Ind. Code § 6-1.1-23.5-11 Requests for information in an alternative form

Sec. 11. (a) This section applies to a request for information in an alternative form under this chapter in those circumstances in which a county treasurer may omit descriptions of mobile homes from a published notice of sale under this chapter if the county treasurer makes the information available on the website of the county government or the county government's contractor and in an alternative form upon request. (b) A person who requests information in an alternative form concerning descriptions of mobile homes to which this section applies may specify whether the person prefers to receive the information in an electronic format, on a digital storage medium, or in printed form. A county treasurer who has a duty under this chapter to make the information available in an alternative form upon request shall furnish the information in the alternative form specified by the requesting person. As added by P.L.235-2017, SEC.9. Amended by P.L.1-2025, SEC.83.

Ind. Code § 6-1.1-23.5-12 Notice to owners

Sec. 12. (a) At least thirty (30) days before the earliest date on which the application for judgment and order for sale of mobile homes eligible for sale may be made, the county treasurer shall send a notice of the sale by certified mail, return receipt requested, and by first class mail to: (1) the owner of record of the mobile home with a single owner; or (2) at least one (1) of the owners, as of the date that the tentative auction list is initially prepared under section 4 of this chapter, of a mobile home with multiple owners; at the last address of the owner for the property as indicated in the records of the assessor of the township in which the mobile home community is located, or the county assessor if there is no township assessor for the township, on the date that the tentative auction list is initially prepared under section 4 of this chapter. If both notices are returned, the county treasurer shall take an additional reasonable step to notify the property owner, if the county treasurer determines that an additional reasonable step to notify the property owner is practical. The county treasurer shall prepare the notice in the form prescribed by the department of local government finance. The notice must set forth the make and model of the mobile home and a street address, if any, or other common description of the property other than a legal description where the mobile home was last known to be located. The notice must include the statement set forth in section 5(b)(6) of this chapter. The county treasurer must present proof of this mailing to the court along with the application for judgment and order for sale. (b) Failure by an owner to receive or accept the notice required by this section does not affect the validity of the judgment and order for sale. (c) The notice required under this section is considered sufficient if the notice is mailed to the address or addresses required by this section. As added by P.L.235-2017, SEC.9. Amended by P.L.257-2019, SEC.58.

Ind. Code § 6-1.1-23.5-13 Application for judgment and order for sale

Sec. 13. (a) On the day on which the application for judgment and order for sale is made, the county treasurer shall correct the tentative auction list under section 4 of this chapter, removing mobile homes for which all delinquencies have been paid or installment agreements have been entered into, and shall make and subscribe an affidavit in substantially the following form: State of Indiana ) ) ss County of ____________ ) I, ______________, treasurer of the county of __________, do solemnly affirm that the foregoing is a true and correct list of the mobile homes assessed as personal property within the county of ___________ upon which have remained delinquent uncollected taxes, penalties, and costs, as required by law for the time periods set forth, to the best of my knowledge and belief. ______________________ County Treasurer Dated ____________ I, _____________, treasurer 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 Treasurer Dated ____________ (b) Annually, each county treasurer shall make application for judgment and order for sale. The county treasurer shall make the application as one (1) cause of action to a court with jurisdiction. The application must include the names of at least one (1) of the owners of each mobile home, the dates of mailing of the notice required by section 12 of this chapter, as applicable, the dates of publication required by section 10 of this chapter, and the affidavit and corrected tentative auction 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 9 of this chapter. The county treasurer for the county where the mobile home is located is 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.235-2017, SEC.9.

Ind. Code § 6-1.1-23.5-14 Examination; hearing; objections; judgment and order for sale

Sec. 14. (a) At least fifteen (15) days before the advertised date of the auction, the court shall examine the list of mobile homes as provided under section 13 of this chapter. At least three (3) days before the advertised date of the tax sale, the court shall enter judgment for those taxes, penalties, and costs that appear to be due. This judgment is considered a judgment against each taxpayer for the taxpayer's delinquent personal property taxes, penalties, and collection expenses that are attributable to the taxpayer's mobile home. The affidavit provided under section 13 of this chapter is prima facie evidence of delinquency for purposes of proceedings under this section. The court shall also direct the clerk to prepare and enter an order for the sale of those mobile homes against which judgment is entered. (b) If written objections are timely filed, the court shall conduct a hearing on the written objections at least seven (7) days before the advertised date of the auction. At the hearing, the court shall hear any defense offered by any person interested in any of the mobile homes to the entry of judgment against the person, hear and determine the matter in a summary manner, without pleadings, and enter its judgment. The court shall enter a judgment under this subsection at least three (3) days before the advertised date of the auction. The objection must be in writing, and no person may offer any defense unless the writing specifying the objection is accompanied by an original or a duplicate tax receipt or other supporting documentation. At least seven (7) days before the date set for the hearing, notice of the date, time, and place of the hearing shall be provided by the court to the following: (1) Any person filing a defense to the application for judgment and order of sale. (2) Any person with a substantial property interest of record in a property certified not suitable for tax sale under section 8 of this chapter. (c) If judgment is entered in favor of the respondent under these proceedings or if judgment is not entered for any particular mobile home because of an unresolved objection made under subsection (b), the court shall remove that mobile home from the tentative auction list prepared under section 4 of this chapter. (d) A judgment and order for sale must contain the final listing of affected mobile homes and the name of at least one (1) of the owners of each mobile home, and must state in substantially the following form: "Whereas, notice has been given of the intended application for a judgment against the owners of these mobile homes, and no sufficient defense has been made or cause has been shown why judgment should not be entered against the owners of these mobile homes for taxes, and personal property penalties, and costs due and unpaid on them, therefore it is considered by the court that judgment is hereby entered against the owners of the below listed mobile homes in favor of the state of Indiana for the amount of taxes, penalties, and costs due severally on them; and it is ordered by the court that the several mobile homes be sold as the law directs. Payments for taxes, penalties, and costs made after this judgment but before the sale shall reduce the judgment accordingly.". (e) Except as provided in section 7 of this chapter, the order of the court constitutes the list of mobile homes that shall be offered for sale under section 15 of this chapter. (f) The court that enters judgment under this section shall retain exclusive continuing supervisory jurisdiction over all matters and claims relating to the auction. (g) No error or informality in the proceedings of any of the officers connected with the assessment, levying, or collection of the taxes that does not affect the substantial justice of the tax itself shall invalidate or in any manner affect the tax or the assessment, levying, or collection of the tax. (h) Any irregularity, informality, omission, or defective act of one (1) or more officers connected with the assessment or levying of the taxes may be, in the discretion of the court, corrected, supplied, and made to conform to law by the court, or by the officer (in the presence of the court). (i) At the hearing required by subsection (b), the court shall hear and determine whether properties certified by the county executive under section 8 of this chapter are not suitable for tax sale. The court shall determine a property to be not suitable for tax sale if the property: (1) contains hazardous waste or another environmental hazard; (2) has deteriorated to the extent that it can no longer provide suitable protection from the elements and can no longer be used as a primary place of residence; or (3) has little or no value as a structure to be rehabilitated for use as a primary place of residence; for which the cost of abatement, remediation, or rehabilitation would exceed the fair market value of the mobile home. If such a determination is made, the owner of the real property on which the mobile home is placed may proceed on behalf of and in place of the title owner under IC 6-1.1-7-15. (j) The judgment and order for sale described in subsection (d) must also identify any mobile homes that the court determines are not suitable for tax sale. Judgment shall be entered against these properties as provided in this section, but an order for the sale of these properties may not be entered. As to these properties, the judgment and order shall state in substantially the following form: "Whereas, this court having entered judgment against the owners of these mobile homes, and the court having found that these properties are not suitable for tax sale, it is ordered that, notwithstanding the aforementioned judgment and order, the following tracts shall not be offered for sale under IC 6-1.1-23.5-15.". As added by P.L.235-2017, SEC.9.

Ind. Code § 6-1.1-23.5-15 Public auction; proceeds of sale; claims for surplus amounts

Sec. 15. (a) Except as provided in section 7 of this chapter, the county treasurer shall, at the time and place designated in the notice, sell at public auction to the highest bidder each mobile home that is specified in the order for sale. The county treasurer shall keep a record of all sales in the form prescribed by the state board of accounts. The proceeds of the sale shall be paid into the county treasury and applied as follows: (1) First, to the collection expenses. (2) Second, to the payment of the delinquent taxes and penalties. (3) Third, to the payment of other tax delinquencies of the taxpayer in the order provided in subsection (b). (4) Fourth, to the payment of amounts owed to creditors having a security interest in the mobile home. (5) Fifth, to the payments of any amounts owed to the owner of a mobile home community under IC 16-41-27-29. (6) Sixth, any balance remaining shall be paid to the mobile home sale surplus fund. (b) Any surplus funds to be applied to the other delinquent taxes of a taxpayer under subsection (a)(3) shall be applied as follows: (1) First, to the payment of delinquent personal property taxes owed in the county by the taxpayer. (2) Second, to the payment of delinquent real property taxes owed in the county by the taxpayer. (3) Third, to the payment of delinquent personal property taxes owed by the taxpayer and certified from another county. (c) The: (1) owner of record of a mobile home assessed as personal property at the time the mobile home was placed on the tentative auction list under section 4 of this chapter, if the owner of record at the time the mobile home was placed on the tentative auction list retained ownership of the mobile home until the mobile home was sold under this chapter; or (2) purchaser under this chapter of the mobile home assessed as personal property or the purchaser's assignee, if the owner of record at the time the mobile home was placed on the tentative auction list sold the mobile home to a person other than the purchaser under this chapter before the sale of the mobile home under this chapter; may file a verified claim for money that is deposited in the mobile home sale surplus fund. If the claim is approved by the county auditor and the county treasurer, the county auditor shall issue a warrant to the claimant for the amount due. (d) If the person who claims money deposited in the mobile home sale surplus fund under subsection (a) is a person other than a person described in subsection (c), the county auditor may issue a warrant to the person only as directed by the court having jurisdiction over the sale of the mobile home assessed as personal property for which the surplus claim is made. (e) A court may direct the issuance of a warrant only: (1) on petition by the claimant; and (2) within three (3) years after the date of sale under this chapter of the mobile home assessed as personal property. (f) If an amount applied to taxes under this section is later paid out of the county general fund to the purchaser or the purchaser's successor due to the invalidity of the sale, all the taxes shall be reinstated and recharged to the tax duplicate and collected in the same manner as if the mobile home assessed as personal property had not been offered for sale. (g) When a refund is made to any purchaser or purchaser's successor by reason of the invalidity of a sale, the county auditor shall, at the December settlement immediately following the refund, deduct the amount of the refund from the gross collections in the taxing district in which the land lies and shall pay that amount into the county general fund. As added by P.L.235-2017, SEC.9.

Ind. Code § 6-1.1-23.5-16 Failure to pay bid

Sec. 16. If a person who purchases a mobile home assessed as personal property in a sale under this chapter fails to pay the bid, the county treasurer shall offer the mobile home for sale again. A purchaser who fails to pay the bid shall pay a civil penalty in an amount equal to twenty-five percent (25%) of the bid. The prosecuting attorney of the county in which the sale was conducted shall initiate an action in the name of the treasurer of state to recover the civil penalty. A civil penalty collected under this section shall be deposited in the county general fund. As added by P.L.235-2017, SEC.9.

Ind. Code § 6-1.1-23.5-17 Insufficient bids

Sec. 17. If a mobile home assessed as personal property is offered for sale under this chapter and an amount is received that is less than the sum of delinquent property taxes, penalties, and collection expenses that are attributable to the mobile home, the county treasurer shall: (1) prepare the information in the form of a court order; and (2) present the information to the court described in section 14(f) of this chapter; for the court's authorization to remove the unpaid amounts from the tax duplicate. As added by P.L.235-2017, SEC.9.

Ind. Code § 6-1.1-23.5-18 Mobile home not sold; statement of collection costs

Sec. 18. (a) Whenever: (1) a mobile home assessed as personal property is offered for sale under this chapter; and (2) no bid is received; the county auditor shall prepare a certified statement of the actual collection costs incurred by the county. (b) The county auditor shall place the amount specified in the certified statement prepared under subsection (a) on the tax duplicate of the mobile home assessed as personal property that is offered but not sold at the sale. The amount shall be collected as personal property taxes are collected and paid into the county general fund. (c) The taxpayer who is delinquent in the payment of taxes causing the tax sale maintains ownership of the mobile home and liability for the delinquent taxes. As added by P.L.235-2017, SEC.9. Amended by P.L.257-2019, SEC.59.

Ind. Code § 6-1.1-23.5-19 Disqualified purchasers; certain unpaid liabilities

Sec. 19. (a) This section applies to the following: (1) A person who: (A) owns a fee interest, a life estate interest, or the equitable interest of a contract purchaser in an unsafe building or unsafe premises; and (B) is subject to an order issued under IC 36-7-9-5(a)(2), IC 36-7-9-5(a)(3), IC 36-7-9-5(a)(4), or IC 36-7-9-5(a)(5) regarding which the conditions set forth in IC 36-7-9-10(a)(1) through IC 36-7-9-10(a)(4) exist. (2) A person who: (A) owns a fee interest, a life estate interest, or the equitable interest of a contract purchaser in an unsafe building or unsafe premises; and (B) is subject to an order issued under IC 36-7-9-5(a), other than an order issued under IC 36-7-9-5(a)(2), IC 36-7-9-5(a)(3), IC 36-7-9-5(a)(4), or IC 36-7-9-5(a)(5), regarding which the conditions set forth in IC 36-7-9-10(b)(1) through IC 36-7-9-10(b)(4) exist. (3) A person who is the defendant in a court action brought under IC 36-7-9-18, IC 36-7-9-19, IC 36-7-9-20, IC 36-7-9-21, or IC 36-7-9-22 that has resulted in a judgment in favor of the plaintiff and the unsafe condition that caused the action to be brought has not been corrected. (4) A person who has any of the following relationships to a person, partnership, corporation, or legal entity described in subdivision (1), (2), or (3): (A) A partner of a partnership. (B) An officer or majority stockholder of a corporation. (C) The person who directs the activities or has a majority ownership in a legal entity other than a partnership or corporation. (5) A person who owes: (A) delinquent taxes; (B) special assessments; (C) penalties; (D) interest; or (E) costs directly attributable to a previous tax sale; on a mobile home assessed as personal property that is on the tentative auction list. (6) A person who owns a fee interest, a life estate interest, or the equitable interest of a contract purchaser in a vacant or abandoned structure subject to an enforcement order under IC 32-30-6, IC 32-30-7, IC 32-30-8, or IC 36-7-9, or a court order under IC 36-7-37. (7) A person who is an agent of the person described in this subsection. (b) A person subject to this section may not purchase a mobile home assessed as personal property that is offered for sale under this chapter. However, this section does not prohibit a person from bidding on a mobile home assessed as personal property that is owned by the person and offered for sale under this chapter. (c) The county treasurer shall require each person who will be bidding at a sale conducted under this chapter to sign a statement in a form substantially similar to the following: "Indiana law prohibits a person who owes delinquent taxes, special assessments, penalties, interest, or costs directly attributable to a mobile home assessed as personal property that was acquired in a previous sale under IC 6-1.1-23.5 from purchasing a mobile home assessed as personal property at a tax sale. I hereby affirm under the penalties for perjury that I do not owe delinquent taxes, special assessments, penalties, interest, costs directly attributable to a mobile home assessed as personal property that was acquired in a previous tax sale, amounts from a final adjudication in favor of a political subdivision, any civil penalties imposed for the violation of a building code or county ordinance, or any civil penalties imposed by a county health department. Further, I hereby acknowledge that any successful bid I make in violation of this statement is subject to forfeiture. In the event of forfeiture, the amount by which my bid exceeds the minimum bid on the mobile home assessed as personal property, if any, shall be applied to the delinquent taxes, special assessments, penalties, interest, costs, judgments, or civil penalties I owe.". (d) If a person purchases a mobile home assessed as personal property that the person was not eligible to purchase under this section, the sale of the property is subject to forfeiture. If the county treasurer determines or is notified not more than six (6) months after the date of the sale that the sale of the property should be forfeited, the county treasurer shall: (1) notify the person in writing that the sale is subject to forfeiture if the person does not pay the amounts that the person owes within thirty (30) days of the notice; (2) if the person does not pay the amounts that the person owes within thirty (30) days after the notice, apply the surplus amount of the person's bid to the person's delinquent taxes, special assessments, penalties, and interest; and (3) remit the amounts owed from a final adjudication or civil penalties in favor of a political subdivision to the appropriate political subdivision. (e) A county treasurer may decline to forfeit a sale under this section because of inadvertence or mistake, lack of actual knowledge by the bidder, substantial harm to other parties with interests in the mobile home assessed as personal property, or other substantial reasons. If the treasurer declines to forfeit a sale, the treasurer shall: (1) prepare a written statement explaining the reasons for declining to forfeit the sale; and (2) retain the written statement as an official record. As added by P.L.235-2017, SEC.9.

Ind. Code § 6-1.1-23.5-20 Disqualified purchasers; unauthorized business associations

Sec. 20. (a) This section applies to the following: (1) A business association that: (A) has not obtained a certificate of authority from, or registered with, the secretary of state in accordance with the procedures described in IC 23, as applicable; or (B) has obtained a certificate of authority from, or registered with, the secretary of state in accordance with the procedures described in IC 23, as applicable, but is not in good standing in Indiana as determined by the secretary of state. (2) A person who is an agent of a person described in this subsection. (b) As used in this section, "business association" means a corporation, professional corporation, nonprofit corporation, limited liability company, partnership, or limited partnership. (c) A person subject to this section may not purchase a mobile home assessed as personal property that is offered for sale under this chapter. However, this section does not prohibit a person from bidding on a mobile home assessed as personal property that is owned by the person and offered for sale under this chapter. (d) If a person purchases a mobile home assessed as personal property that the person was not eligible to purchase under this section, the sale of the property is subject to forfeiture. If the county treasurer determines or is notified not more than six (6) months after the date of the sale that the sale of the property should be forfeited under this section, the county treasurer shall: (1) notify the person in writing that the sale is subject to forfeiture within thirty (30) days after the notice if: (A) the person does not obtain a certificate of authority from, or register with, the secretary of state in accordance with the procedures described in IC 23, as applicable; or (B) the person does not otherwise cure the noncompliance that is the basis of the person's failure to be in good standing in Indiana as determined by the secretary of state; and (2) if the person does not meet the conditions described in subdivision (1) within thirty (30) days after the notice, refund the surplus amount of the person's bid to the person. (e) A county treasurer may decline to forfeit a sale under this section because of inadvertence or mistake, lack of actual knowledge by the bidder, substantial harm to other parties with interests in the tract or item of real property, or other substantial reasons. If the treasurer declines to forfeit a sale, the treasurer shall: (1) prepare a written statement explaining the reasons for declining to forfeit the sale; and (2) retain the written statement as an official record. As added by P.L.235-2017, SEC.9.

Ind. Code § 6-1.1-23.5-21 Performance of duties of county treasurer or county auditor by other persons

Sec. 21. Duties of a county treasurer or county auditor under this chapter that are the responsibility of the respective officer regarding the conduct of a tax sale may not be performed under contract or by another person or entity (except staff persons), unless consented to in writing by the respective officers. As added by P.L.235-2017, SEC.9.

Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026