State liens; civil suits
Sec. 13. (a) The state acquires a lien on each tract of real property
for all property taxes levied against the tract, including the land
under an improvement or appurtenance described in IC 6-1.1-2-4(b),
and all subsequent penalties and cost resulting from the taxes. This
lien attaches on the assessment date of the year for which the taxes
are assessed. The lien is not affected by any sale or transfer of the
tract, including the land under an improvement or appurtenance
described in IC 6-1.1-2-4(b), including the sale, exchange, or lease
of the tract under IC 36-1-11.
(b) The lien of the state for taxes, penalties, and cost continues for
ten (10) years from May 10 of the year in which the taxes first
become due. However, if any proceeding is instituted to enforce the
lien within the ten (10) year period, the limitation is extended, if
necessary, to permit the termination of the proceeding.
(c) The lien of the state inures to taxing units which impose the
property taxes on which the lien is based, and the lien is superior to
all other liens.
(d) A taxing unit described in subsection (c) may institute a civil
suit against a person or an entity liable for delinquent property taxes.
The taxing unit may, after obtaining a judgment, collect:
(1) delinquent real property taxes;
(2) penalties due to the delinquency; and
(3) costs and expenses incurred in collecting the delinquent
property tax, including reasonable attorney's fees and court
costs approved by a court with jurisdiction.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1979,
P.L.61, SEC.1; P.L.60-1988, SEC.2; P.L.68-1993, SEC.2;
P.L.51-1997, SEC.6.
Last modified: May 28, 2006