Reserved
IC 6-1.1-36-16
Approval upon finding all property taxes paid; certificate of
clearance; other evidence of payment
Sec. 16. (a) A court may allow or approve a final report or
account of:
(1) a receiver;
(2) a trustee in dissolution;
(3) a trustee in bankruptcy;
(4) a commissioner appointed for the sale of real estate; or
(5) any other officer acting under the authority and supervision
of a court;
only if the account or final report shows and the court finds that all
property taxes on real property have been paid or otherwise satisfied.
(b) A fiduciary described in subsection (a) shall provide proof to
a court that all property taxes on real property for which the due date
has passed as of the date that the account or report is approved have
been paid or satisfied. The fiduciary shall request the county
treasurer of the county where real property is located to issue a
certificate of clearance certifying that all property taxes that are due
and payable have been paid or satisfied. The certificate shall be
issued by the county treasurer within three (3) business days after
request on a form provided by the state board of accounts. When
issued, the certificate is conclusive proof that property taxes are not
due.
(c) If the county treasurer of the county where real property is
located fails to issue a certificate of clearance under subsection (b)
within thirty (30) days after request, a fiduciary may provide
evidence to a court that demonstrates that property taxes on real
property are not due. Upon approval by the court, the evidence is
conclusive proof of payment or satisfaction of the tax imposed by
this article.
(d) The state board of accounts shall provide forms to county
treasurers, as needed, to carry out subsection (b).
As added by P.L.56-1996, SEC.9.
Last modified: May 28, 2006