Indiana Code - Taxation - Title 6, Section 6-1.1-24-6.3

Conditions of sale of certificates of sale

Sec. 6.3. (a) The sale of certificates of sale under this chapter must

be held at the time and place stated in the notice of sale.
(b) A certificate of sale may not be sold under this chapter if the
following are paid before the time of sale:
(1) All the delinquent taxes, penalties, and special assessments
on the tract or an item of real property.
(2) The amount prescribed by section 2(a)(3)(D) of this chapter,
reflecting the costs incurred by the county due to the sale.
(c) The county commissioners shall sell the certificate of sale,
subject to the right of redemption, to the highest bidder at public
auction.
(d) The county auditor shall serve as the clerk of the sale.
As added by P.L.170-2003, SEC.4.

Last modified: May 28, 2006