Notice of sale to owner
Sec. 4. (a) Not less than twenty-one (21) days before the earliest
date on which the application for judgment and order for sale of real
property eligible for sale may be made, the county auditor shall send
a notice of the sale by certified mail to:
(1) the owner of record of real property with a single owner; or
(2) to at least one (1) of the owners of real property with
multiple owners;
at the last address of the owner for the property as indicated in the
records of the county auditor. The county auditor shall prepare the
notice in the form prescribed by the state board of accounts. The
notice must set forth the key number, if any, of the real property and
a street address, if any, or other common description of the property
other than a legal description. The notice must include the statement
set forth in section 2(a)(4) of this chapter. The county auditor must
present proof of this mailing to the court along with the application
for judgment and order for sale. Failure by an owner to receive or
accept the notice required by this section does not affect the validity
of the judgment and order. The owner of real property shall notify
the county auditor of the owner's correct address. The notice required
under this section is considered sufficient if the notice is mailed to
the address required by this section.
(b) This subsection applies to a county having a consolidated city.
In addition to the notice required under subsection (a) for real
property on the list prepared under section 1.5(e) of this chapter, the
county auditor shall prepare and mail the notice required under
section 2.2 of this chapter no later than August 15 in the year in
which the property is to be sold under this chapter.
(c) On or before the day of sale, the county auditor shall list, on
the tax sale record required by IC 6-1.1-25-8, all properties that will
be offered for sale.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.73-1987,
SEC.5; P.L.89-1987, SEC.2; P.L.87-1987, SEC.4; P.L.55-1988,
SEC.11; P.L.60-1988, SEC.8; P.L.83-1989, SEC.7; P.L.39-1994,
SEC.6; P.L.139-2001, SEC.4.
Last modified: May 28, 2006