Entitlement to tax deed under various circumstances; notice or
requirements; reversion of certificate of sale to county
Sec. 4.5. (a) Except as provided in subsection (d), a purchaser or
the purchaser's assignee is entitled to a tax deed to the property that
was sold only if:
(1) the redemption period specified in section 4(a)(1) of this
chapter has expired;
(2) the property has not been redeemed within the period of
redemption specified in section 4(a) of this chapter; and
(3) not later than nine (9) months after the date of the sale:
(A) the purchaser or the purchaser's assignee; or
(B) in a county where the county auditor and county
treasurer have an agreement under section 4.7 of this
chapter, the county auditor;
gives notice of the sale to the owner of record at the time of the
sale and any person with a substantial property interest of
public record in the tract or real property.
(b) A county is entitled to a tax deed to property on which the
county acquires a lien under IC 6-1.1-24-6 and for which the
certificate of sale is not sold under IC 6-1.1-24-6.1 only if:
(1) the redemption period specified in section 4(b) of this
chapter has expired;
(2) the property has not been redeemed within the period of
redemption specified in section 4(b) of this chapter; and
(3) not later than ninety (90) days after the date the county
acquires the lien under IC 6-1.1-24-6, the county auditor gives
notice of the sale to:
(A) the owner of record at the time the lien was acquired;
and
(B) any person with a substantial property interest of public
record in the tract or real property.
(c) A purchaser of a certificate of sale under IC 6-1.1-24-6.1 is
entitled to a tax deed to the property for which the certificate was
sold only if:
(1) the redemption period specified in section 4(c) of this
chapter has expired;
(2) the property has not been redeemed within the period of
redemption specified in section 4(c) of this chapter; and
(3) not later than ninety (90) days after the date of sale of the
certificate of sale under IC 6-1.1-24, the purchaser gives notice
of the sale to:
(A) the owner of record at the time of the sale; and
(B) any person with a substantial property interest of public
record in the tract or real property.
(d) A purchaser or the purchaser's assignee is entitled to a tax
deed to the property that was sold under IC 6-1.1-24-5.5(b) only if:
(1) the redemption period specified in section 4(a)(4) of this
chapter has expired;
(2) the property has not been redeemed within the period of
redemption specified in section 4(a)(4) of this chapter; and
(3) not later than ninety (90) days after the date of the sale, the
purchaser or the purchaser's assignee gives notice of the sale to:
(A) the owner of record at the time of the sale; and
(B) any person with a substantial property interest of public
record in the tract or real property.
(e) The person required to give the notice under subsection (a),
(b), or (c) shall give the notice by sending a copy of the notice by
certified mail to:
(1) the owner of record at the time of the:
(A) sale of the property;
(B) acquisition of the lien on the property under
IC 6-1.1-24-6; or
(C) sale of the certificate of sale on the property under
IC 6-1.1-24;
at the last address of the owner for the property, as indicated in
the records of the county auditor; and
(2) any person with a substantial property interest of public
record at the address for the person included in the public
record that indicates the interest.
However, if the address of the person with a substantial property
interest of public record is not indicated in the public record that
created the interest and cannot be located by ordinary means by the
person required to give the notice under subsection (a), (b), or (c),
the person may give notice by publication in accordance with
IC 5-3-1-4 once each week for three (3) consecutive weeks.
(f) The notice that this section requires shall contain at least the
following:
(1) A statement that a petition for a tax deed will be filed on or
after a specified date.
(2) The date on or after which the petitioner intends to petition
for a tax deed to be issued.
(3) A description of the tract or real property shown on the
certificate of sale.
(4) The date the tract or real property was sold at a tax sale.
(5) The name of the:
(A) purchaser or purchaser's assignee;
(B) county that acquired the lien on the property under
IC 6-1.1-24-6; or
(C) person that purchased the certificate of sale on the
property under IC 6-1.1-24.
(6) A statement that any person may redeem the tract or real
property.
(7) The components of the amount required to redeem the tract
or real property.
(8) A statement that an entity identified in subdivision (5) is
entitled to reimbursement for additional taxes or special
assessments on the tract or real property that were paid by the
entity subsequent to the tax sale, lien acquisition, or purchase
of the certificate of sale, and before redemption, plus interest.
(9) A statement that the tract or real property has not been
redeemed.
(10) A statement that an entity identified in subdivision (5) is
entitled to receive a deed for the tract or real property if it is not
redeemed before the expiration of the period of redemption
specified in section 4 of this chapter.
(11) A statement that an entity identified in subdivision (5) is
entitled to reimbursement for costs described in section 2(e) of
this chapter.
(12) The date of expiration of the period of redemption
specified in section 4 of this chapter.
(13) A statement that if the property is not redeemed, the owner
of record at the time the tax deed is issued may have a right to
the tax sale surplus, if any.
(14) The street address, if any, or a common description of the
tract or real property.
(15) The key number or parcel number of the tract or real
property.
(g) The notice under this section must include not more than one
(1) tract or item of real property listed and sold in one (1)
description. However, when more than one (1) tract or item of real
property is owned by one (1) person, all of the tracts or real property
that are owned by that person may be included in one (1) notice.
(h) A single notice under this section may be used to notify joint
owners of record at the last address of the joint owners for the
property sold, as indicated in the records of the county auditor.
(i) The notice required by this section is considered sufficient if
the notice is mailed to the address required under subsection (e).
(j) The notice under this section and the notice under section 4.6
of this chapter are not required for persons in possession not shown
in the public records.
(k) If the purchaser fails to:
(1) comply with subsection (c)(3); or
(2) petition for the issuance of a tax deed within the time
permitted under section 4.6(a) of this chapter;
the certificate of sale reverts to the county and may be retained by the
county or sold under IC 6-1.1-24-6.1.
As added by P.L.83-1989, SEC.14. Amended by P.L.62-1991, SEC.3;
P.L.12-1992, SEC.24; P.L.69-1993, SEC.3; P.L.39-1994, SEC.17;
P.L.56-1996, SEC.8; P.L.139-2001, SEC.16; P.L.170-2003, SEC.11.
Last modified: May 28, 2006