Certificate of sale as presumptive evidence
Sec. 11. (a) A certificate of sale issued under section 9 of this
chapter is presumptive evidence of:
(1) the truth of the statements contained in the certificate;
(2) the interest of the purchaser in the real property described in the
certificate;
(3) the regularity and validity of all proceedings related to the taxes
or special assessments for which the real property was sold; and
(4) the regularity and validity of all proceedings related to the sale
of the real property.
(b) After two (2) years from the issuance of a certificate of sale,
evidence may not be admitted in any court to rebut a presumption
prescribed in subsection (a) of this section unless the certificate of
sale was fraudulently procured. After four (4) years from the
issuance of the certificate of sale, evidence may not under any
circumstances be admitted in any court to rebut such a presumption.
(Formerly: Acts 1975, P.L.47, SEC.1.)
Last modified: May 28, 2006