Property containing hazardous waste or other environmental
hazards; procedures to obtain title and eliminate hazardous
conditions
Sec. 4.1. (a) If, as provided in section 4(f) of this chapter, the
county auditor does not issue a deed to the county for property for
which a certificate of sale has been issued to the county under
IC 6-1.1-24-9 because the county executive determines that the
property contains hazardous waste or another environmental hazard
for which the cost of abatement or alleviation will exceed the fair
market value of the property, the property may be transferred
consistent with the provisions of this section.
(b) A person who desires to obtain title to and eliminate the
hazardous conditions of property containing hazardous waste or
another environmental hazard for which a county holds a certificate
of sale but to which a deed may not be issued to the county under
section 4(f) of this chapter may file a petition with the county auditor
seeking a waiver of the delinquent taxes, special assessments,
interest, penalties, and costs assessed against the property and
transfer of the title to the property to the petitioner. The petition
must:
(1) be on a form prescribed by the state board of accounts and
approved by the department of local government finance;
(2) state the amount of taxes, special assessments, penalties, and
costs assessed against the property for which a waiver is sought;
(3) describe the conditions existing on the property that have
prevented the sale or the transfer of title to the county;
(4) describe the plan of the petitioner for elimination of the
hazardous condition on the property under IC 13-25-5 and the
intended use of the property; and
(5) be accompanied by a fee established by the county auditor
for completion of a title search and processing.
(c) Upon receipt of a petition described in subsection (b), the
county auditor shall review the petition to determine whether the
petition is complete. If the petition is not complete, the county
auditor shall return the petition to the petitioner and describe the
defects in the petition. The petitioner may correct the defects and file
the completed petition with the county auditor. Upon receipt of a
completed petition, the county auditor shall forward a copy of the
petition to:
(1) the assessor of the township in which the property is
located;
(2) the owner;
(3) all persons who have, as of the date of the filing of the
petition, a substantial interest of public record in the property;
(4) the county property tax assessment board of appeals; and
(5) the department of local government finance.
(d) Upon receipt of a petition described in subsection (b), the
county property tax assessment board of appeals shall, at the county
property tax assessment board of appeals' earliest opportunity,
conduct a public hearing on the petition. The county property tax
assessment board of appeals shall, by mail, give notice of the date,
time, and place fixed for the hearing to:
(1) the petitioner;
(2) the owner;
(3) all persons who have, as of the date the petition was filed,
a substantial interest of public record in the property; and
(4) the assessor of the township in which the property is
located.
In addition, notice of the public hearing on the petition shall be
published one (1) time at least ten (10) days before the hearing in a
newspaper of countywide circulation and posted at the principal
office of the county property tax assessment board of appeals, or at
the building where the meeting is to be held.
(e) After the hearing and completion of any additional
investigation of the property or of the petitioner that is considered
necessary by the county property tax assessment board of appeals,
the county board shall give notice, by mail, to the parties listed in
subsection (d) of the county property tax assessment board of
appeals' recommendation as to whether the petition should be
granted. The county property tax assessment board of appeals shall
forward to the department of local government finance a copy of the
county property tax assessment board of appeals' recommendation
and a copy of the documents submitted to or collected by the county
property tax assessment board of appeals at the public hearing or
during the course of the county board of appeals' investigation of the
petition.
(f) Upon receipt by the department of local government finance
of a recommendation by the county property tax assessment board of
appeals, the department of local government finance shall review the
petition and all other materials submitted by the county property tax
assessment board of appeals and determine whether to grant the
petition. Notice of the determination by the department of local
government finance and the right to seek an appeal of the
determination shall be given by mail to:
(1) the petitioner;
(2) the owner;
(3) all persons who have, as of the date the petition was filed,
a substantial interest of public record in the property;
(4) the assessor of the township in which the property is
located; and
(5) the county property tax assessment board of appeals.
(g) Any person aggrieved by a determination of the department of
local government finance under subsection (f) may file an appeal
seeking additional review by the department of local government
finance and a public hearing. In order to obtain a review under this
subsection, the aggrieved person must file a petition for appeal with
the county auditor in the county where the tract or item of real
property is located not more than thirty (30) days after issuance of
notice of the determination of the department of local government
finance. The county auditor shall transmit the petition for appeal to
the department of local government finance not more than ten (10)
days after the petition is filed.
(h) Upon receipt by the department of local government finance
of an appeal, the department of local government finance shall set a
date, time, and place for a hearing. The department of local
government finance shall give notice, by mail, of the date, time, and
place fixed for the hearing to:
(1) the person filing the appeal;
(2) the petitioner;
(3) the owner;
(4) all persons who have, as of the date the petition was filed,
a substantial interest of public record in the property;
(5) the assessor of the township in which the property is
located; and
(6) the county property tax assessment board of appeals.
The department of local government finance shall give the notices at
least ten (10) days before the day fixed for the hearing.
(i) After the hearing, the department of local government finance
shall give the parties listed in subsection (h) notice by mail of the
final determination of the department of local government finance.
(j) If the department of local government finance decides to:
(1) grant the petition submitted under subsection (b) after initial
review of the petition under subsection (f) or after an appeal
under subsection (h); and
(2) waive the taxes, special assessments, interest, penalties, and
costs assessed against the property;
the department of local government finance shall issue to the county
auditor an order directing the removal from the tax duplicate of the
taxes, special assessments, interest, penalties, and costs for which the
waiver is granted.
(k) After:
(1) at least thirty (30) days have passed since the issuance of a
notice by the department of local government finance to the
county property tax assessment board of appeals granting a
petition filed under subsection (b), if no appeal has been filed;
or
(2) not more than thirty (30) days after receipt by the county
property tax assessment board of appeals of a notice of a final
determination of the department of local government finance
granting a petition filed under subsection (b) after an appeal has
been filed and heard under subsection (h);
the county auditor shall file a verified petition and an application for
an order on the petition in the court in which the judgment of sale
was entered asking the court to direct the county auditor to issue a
tax deed to the real property. The petition shall contain the certificate
of sale issued to the county, a copy of the petition filed under
subsection (b), and a copy of the notice of the final determination of
the department of local government finance directing the county
auditor to remove the taxes, interest, penalties, and costs from the tax
duplicate. Notice of the filing of the petition and application for an
order on the petition shall be given, by mail, to the owner and any
person with a substantial interest of public record in the property. A
person owning or having an interest in the property may appear to
object to the petition.
(l) The court shall enter an order directing the county auditor to
issue a tax deed to the petitioner under subsection (b) if the court
finds that the following conditions exist:
(1) The time for redemption has expired.
(2) The property has not been redeemed before the expiration
of the period of redemption specified in section 4 of this
chapter.
(3) All taxes, special assessments, interest, penalties, and costs
have been waived by the department of local government
finance or, to the extent not waived, paid by the petitioner under
subsection (b).
(4) All notices required by this section and sections 4.5 and 4.6
of this chapter have been given.
(5) The petitioner under subsection (b) has complied with all
the provisions of law entitling the petitioner to a tax deed.
(m) A tax deed issued under this section is uncontestable except
by appeal from the order of the court directing the county auditor to
issue the tax deed. The appeal must be filed not later than sixty (60)
days after the date of the court's order.
As added by P.L.39-1994, SEC.16. Amended by P.L.1-1996, SEC.43;
P.L.6-1997, SEC.90; P.L.139-2001, SEC.15; P.L.90-2002, SEC.213.
Last modified: May 28, 2006