Delinquent list
Sec. 1. (a) On or before July 1 of each year, the county treasurer
shall certify to the county auditor a list of real property on which any
of the following exist:
(1) Any property taxes or special assessments certified to the
county auditor for collection by the county treasurer from the
prior year's spring installment or before are delinquent as
determined under IC 6-1.1-37-10.
(2) Any unpaid costs are due under section 2(b) of this chapter
from a prior tax sale.
(b) The county auditor shall maintain a list of all real property
eligible for sale. Unless the taxpayer pays to the county treasurer the
amounts in subsection (a), the taxpayer's property shall remain on the
list. The list must:
(1) describe the real property by parcel number and common
address, if any;
(2) for a tract or item of real property with a single owner,
indicate the name of the owner; and
(3) for a tract or item with multiple owners, indicate the name
of at least one (1) of the owners.
(c) Except as otherwise provided in this chapter, the real property
so listed is eligible for sale in the manner prescribed in this chapter.
(d) Not later than fifteen (15) days after the date of the county
treasurer's certification under subsection (a), the county auditor shall
mail by certified mail a copy of the list described in subsection (b) to
each mortgagee who requests from the county auditor by certified
mail a copy of the list. Failure of the county auditor to mail the list
under this subsection does not invalidate an otherwise valid sale.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1979,
P.L.63, SEC.1; P.L.60-1988, SEC.4; P.L.83-1989, SEC.1;
P.L.50-1990, SEC.2; P.L.39-1994, SEC.1; P.L.88-1995, SEC.1;
P.L.139-2001, SEC.1.
Last modified: May 28, 2006