Indiana Code - Taxation - Title 6, Section 6-1.1-24-2.2

County having a consolidated city; metropolitan development
commission properties; notice

Sec. 2.2. (a) This section applies to a county having a
consolidated city.
(b) Whenever a notice required under section 2 of this chapter
includes real property on the list prepared under section 1.5(e) of this
chapter, the notice must also contain a statement that:
(1) the property is on the alternate list prepared under section
1.5(e) of this chapter;
(2) the owner of the property may file an affidavit with the
county auditor no later than twenty (20) days following the date
of the notice indicating that the residential structure located on
the property is:
(A) habitable under state law and any ordinance of the
political subdivision where the property is located; and
(B) has been occupied as a permanent residence for the six
(6) month period preceding the date of the notice;
(3) if the auditor determines that the statements made in the
affidavit are correct, the auditor will remove the property from
the list prepared under section 1.5(e) of this chapter and restore
the parcel to the delinquent tax list prepared under section 1 of
this chapter;
(4) if the property is not redeemed within one hundred twenty
(120) days after the date of sale the county auditor shall execute
and deliver a deed for the property to the purchaser or
purchaser's assignee; and
(5) if the property is offered for sale and a bid is not received
for at least the amount required under section 5 of this chapter,
the county auditor may execute and deliver a deed for the
property to the purchasing agency under IC 36-7-17, subject to
IC 6-1.1-25.

As added by P.L.87-1987, SEC.2. Amended by P.L.83-1989, SEC.4.

Last modified: May 28, 2006