Indiana Code - Taxation - Title 6, Section 6-1.1-24-6.7

List of properties; proposed transfer of properties; hearing;
resolution by county commissioners; receipt of property by
nonprofit corporation; deeds

Sec. 6.7. (a) After each tax sale conducted under this chapter, the
county auditor shall prepare and deliver to the county commissioners
a list of all properties:
(1) that have been offered for sale in two (2) consecutive tax
sales;
(2) that have not received a bid for at least the amount required
under section 5 of this chapter;
(3) that are not subject to the provisions of section 6.5 of this

chapter;
(4) on which the county has acquired a lien under section 6 of
this chapter; and
(5) for which the county is eligible to take title.
(b) The county commissioners shall:
(1) by resolution, identify the property described under
subsection (a) that the county commissioners desire to transfer
to a nonprofit corporation for use for the public good; and
(2) set a date, time, and place for a public hearing to consider the
transfer of the property to a nonprofit corporation.
(c) Notice of the list prepared under subsection (b) and the date,
time, and place for the hearing on the proposed transfer of the
property on the list shall be published in accordance with IC 5-3-1.
The notice must include a description of the property by:
(1) legal description; and
(2) parcel number or street address, or both.

The notice must specify that the county commissioners will accept
applications submitted by nonprofit corporations as provided in
subsection (f) and hear any opposition to a proposed transfer.
(d) After the hearing set under subsection (b), the county
commissioners shall by resolution make a final determination
concerning:
(1) the properties that are to be transferred to a nonprofit
corporation;
(2) the nonprofit corporation to which each property is to be
transferred; and
(3) the terms and conditions of the transfer.
(e) This subsection applies only to a county having a consolidated
city. The resolution of the county commissioners prepared under
subsection (d) shall be forwarded to the county executive for
approval. The county executive may remove any properties from the
list of properties to be transferred that is prepared under subsection
(d). The final list of properties to be transferred to nonprofit
corporations shall be approved by the county executive and returned
to the county commissioners.
(f) To be eligible to receive property under this section, a nonprofit
corporation must file an application with the county commissioners.
The application must state the property that the corporation desires
to acquire, the use to be made of the property, and the time period
anticipated for implementation of the use. The application must be
accompanied by documentation verifying the nonprofit status of the
corporation and be signed by an officer of the corporation. If more
than one (1) application for a single property is filed, the county
commissioners shall determine which application is to be accepted
based on the benefit to be provided to the public and the
neighborhood and the suitability of the stated use for the property
and the surrounding area.
(g) After the hearing set under subsection (b) and the final
determination of properties to be transferred under subsection (d) or
(e), whichever is applicable, the county commissioners, on behalf of

the county, shall cause all delinquent taxes, special assessments,
penalties, interest, and costs of sale to be removed from the tax
duplicate and the county auditor to prepare a deed transferring the
property to the nonprofit corporation. The deed shall provide for:
(1) the use to be made of the property;
(2) the time within which the use must be implemented and
maintained;
(3) any other term and conditions that are established by the
county commissioners; and
(4) the reversion of the property to the county if the grantee
nonprofit corporation fails to comply with the terms and
conditions.
If the grantee nonprofit corporation fails to comply with the terms
and conditions of the transfer and title to the property reverts to the
county, the property may be retained by the county or disposed of
under any of the provisions of this chapter or IC 6-1.1-24, or both.
As added by P.L.39-1994, SEC.13.

Last modified: May 28, 2006