Judgment and order of sale; defense; form of judgment and order;
jurisdiction; official irregularities
Sec. 4.7. (a) No later than fifteen (15) days before the advertised
date of the tax sale, the court shall examine the list of tracts and real
property as provided under section 4.6 of this chapter. No later than
three (3) days before the advertised date of the tax sale, the court
shall enter judgment for those taxes, special assessments, penalties,
and costs that appear to be due. This judgment is considered as a
judgment against each tract or item of real property for each kind of
tax, special assessment, penalty, or cost included in it. The affidavit
provided under section 4.6 of this chapter is prima facie evidence of
delinquency for purposes of proceedings under this section. The
court shall also direct the clerk to prepare and enter an order for the
sale of those tracts and real property against which judgment is
entered.
(b) Not later than seven (7) days before the advertised date of the
tax sale, the court shall conduct a hearing. At the hearing, the court
shall hear any defense offered by any person interested in any of the
tracts or items of real property to the entry of judgment against them,
hear and determine the matter in a summary manner, without
pleadings, and enter its judgment. The court shall enter a judgment
under this subsection not later than three (3) days before the
advertised date of the tax sale. The objection must be in writing, and
no person may offer any defense unless the writing specifying the
objection is accompanied by an original or a duplicate tax receipt or
other supporting documentation. At least seven (7) days before the
date set for the hearing, notice of the date, time, and place of the
hearing shall be provided by the court to any person filing a defense
to the application for judgment and order of sale.
(c) If judgment is entered in favor of the respondent under these
proceedings or if judgment is not entered for any particular tract, part
of a tract, or items of real property because of an unresolved
objection made under subsection (b), the court shall remove those
tracts, parts of tracts, or items of real property from the list of tracts
and real property provided under section 4.6 of this chapter.
(d) A judgment and order for sale shall contain the final listing of
affected properties and shall substantially follow this form:
"Whereas, notice has been given of the intended application for
a judgment against these tracts and real property, and no
sufficient defense has been made or cause has been shown why
judgment should not be entered against these tracts for taxes, and
real property special assessments, penalties, and costs due and
unpaid on them, therefore it is considered by the court that
judgment is hereby entered against the below listed tracts and
real property in favor of the state of Indiana for the amount of
taxes, special assessments, penalties, and costs due severally on
them; and it is ordered by the court that the several tracts or
items of real property be sold as the law directs. Payments for
taxes, special assessments, penalties, and costs made after this
judgment but before the sale shall reduce the judgment
accordingly.".
(e) The order of the court constitutes the list of tracts and real
property that shall be offered for sale under section 5 of this chapter.
(f) The court that enters judgment under this section shall retain
exclusive continuing supervisory jurisdiction over all matters and
claims relating to the tax sale.
(g) No error or informality in the proceedings of any of the officers
connected with the assessment, levying, or collection of the taxes
that does not affect the substantial justice of the tax itself shall
invalidate or in any manner affect the tax or the assessment, levying,
or collection of the tax.
(h) Any irregularity, informality, omission, or defective act of one
(1) or more officers connected with the assessment or levying of the
taxes may be, in the discretion of the court, corrected, supplied, and
made to conform to law by the court, or by the officer (in the
presence of the court).
As added by P.L.83-1989, SEC.10. Amended by P.L.50-1990, SEC.8;
P.L.39-1994, SEC.8.
Last modified: May 28, 2006