County having a consolidated city; metropolitan development
commission list; affidavit of owner
Sec. 4.1. (a) This section applies to a county having a
consolidated city.
(b) The owner of real property placed on the list prepared by the
county auditor under section 1.5(e) of this chapter may file an
affidavit with the county auditor no later than twenty (20) days after
the date of the notice. The affidavit must state under affirmation that
the residential structure located on the property:
(1) is habitable under state law and any ordinance of the
political subdivision where the property is located; and
(2) has been occupied as a permanent residence for the six (6)
month period preceding receipt of the notice.
(c) The county auditor may conduct a hearing to determine the
accuracy of the statements made in the affidavit.
(d) If the county auditor determines that the statements made in
the affidavit filed under subsection (b) are correct, the auditor shall
remove the property from the list prepared under section 1.5(e) of
this chapter and restore the property to the delinquent tax list
prepared under section 1 of this chapter.
As added by P.L.87-1987, SEC.5.
Last modified: May 28, 2006