Refunds
Sec. 11. (a) Subsequent to the issuance of the order directing the
county auditor to issue a tax deed to real property sold under
IC 6-1.1-24, a county auditor shall refund the purchase money plus
six percent (6%) interest per annum from the county treasury to the
purchaser, the purchaser's successors or assigns, or the purchaser of
the certificate of sale under IC 6-1.1-24 if it is found by the court that
entered the order for the tax deed that:
(1) the real property described in the deed was not subject to the
taxes for which it was sold;
(2) the delinquent taxes or special assessments for which the
real property was sold were properly paid before the sale; or
(3) the legal description of the real property in the tax deed is
void for uncertainty.
(b) The grantee of an invalid tax deed, including the county, to
whom a refund is made under this section shall execute,
acknowledge, and deliver to the owner a deed conveying whatever
interest the purchaser may have acquired by the tax sale deed. If a
county is required to execute a deed under this section, the deed shall
be signed by the county board of commissioners and acknowledged
by the clerk of the circuit court.
(c) A refund may not be made under this section while an action
initiated under either section 14 or 16 of this chapter is pending.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.1-1993,
SEC.33; P.L.39-1994, SEC.23; P.L.139-2001, SEC.22;
P.L.170-2003, SEC.16.
Last modified: May 28, 2006