Removal of property from delinquency list
Sec. 1.2. (a) Except as provided in subsection (c), a tract or an
item of real property may not be removed from the list certified
under section 1 of this chapter before the tax sale unless all
delinquent taxes, special assessments, penalties due on the
delinquency, interest, and costs directly attributable to the tax sale
have been paid in full.
(b) A county treasurer may accept partial payments of delinquent
property taxes, assessments, penalties, interest, or costs under
subsection (a) after the list of real property is certified under section
1 of this chapter.
(c) The county auditor in a county having a population of more
than four hundred thousand (400,000) but less than seven hundred
thousand (700,000) may remove a tract or an item of real property
from the list certified under section 1 of this chapter before the tax
sale if the county treasurer and the taxpayer agree to a mutually
satisfactory arrangement for the payment of the delinquent taxes.
(d) The county treasurer may remove the tract or item from the list
certified under section 1 of this chapter if the arrangement described
in subsection (c):
(1) is in writing;
(2) is signed by the taxpayer; and
(3) requires the taxpayer to pay the delinquent taxes in full
within one (1) year of the date the agreement is signed.
(e) If the taxpayer fails to make a payment under the arrangement
described in subsection (c), the county auditor shall immediately
place the tract or item of real property on the list of real property
eligible for sale at a tax sale.
(f) If the tract or item of real property subject to a payment
arrangement is within the jurisdiction of a:
(1) city having a population of more than ninety thousand
(90,000) but less than one hundred five thousand (105,000);
(2) city having a population of more than thirty-two thousand
(32,000) but less than thirty-two thousand eight hundred
(32,800); or
(3) city having a population of more than seventy-five thousand
(75,000) but less than ninety thousand (90,000);
the county auditor shall notify the mayor of the city of the
arrangement.
As added by P.L.50-1990, SEC.3. Amended by P.L.39-1994, SEC.2;
P.L.30-1994, SEC.5; P.L.124-1998, SEC.1; P.L.1-1999, SEC.9;
P.L.170-2002, SEC.22.
Last modified: May 28, 2006