Indiana Code - Taxation - Title 6, Section 6-1.1-25-4.6
Petition to court for issuance of tax deed; court action; effects of
issuance of tax deed
Sec. 4.6. (a) After the expiration of the redemption period
specified in section 4 of this chapter but not later than six (6) months
after the expiration of the period of redemption:
(1) the purchaser, the purchaser's assignee, the county, or the
purchaser of the certificate of sale under IC 6-1.1-24 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
file a verified petition in the same court and under the same cause
number 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 and in the same manner 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(e) of this chapter. Any person
owning or having an interest in the tract or 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.
(b) 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 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, 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.
(c) Upon application by the grantee of a valid tax deed in the same
court and under the same cause number 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
(d) Except as provided in subsections (e) and (f), if 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 requirements of this section, the court
shall order the return of the purchase price minus a penalty of
twenty-five percent (25%) of the amount of the purchase price.
Penalties paid under this subsection shall be deposited in the county
(e) Notwithstanding subsection (d), in all cases in which:
(1) the petitioner under subsection (a) has made a bona fide
attempt to comply with the statutory requirements under
subsection (b) for the issuance of the tax deed but has failed to
comply with these requirements; and
(2) 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;
the county auditor shall not execute the deed but shall refund the
purchase money plus six percent (6%) interest per annum 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 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.
(f) Notwithstanding subsections (d) and (e), the court shall not
order the return 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.
(g) 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. The deed is prima facie evidence of:
(1) the regularity of the sale of the real property described in the
(2) the regularity of all proper proceedings; and
(3) valid title in fee simple in the grantee of the deed.
(h) 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.
Last modified: May 28, 2006