Sec. 1. (a) If:
(1) a state lien for delinquent taxes, penalties, or interest exists upon real property outside a city or town that:
(A) has been offered for sale for delinquent taxes, interest, and penalty by the treasurer of the county for two (2) successive years; and
(B) has not been sold at tax sale for all or a part of the taxes, penalties, or interest; and
(2) the real property can, in the opinion of the commission, be used for conservation or land use purposes;
the commission may, subject to subsection (b), designate the real property as conservation land.
(b) Real property upon which delinquent taxes are being paid in installments according to law may not be designated as conservation land unless an installment is due and unpaid.
[Pre-1995 Recodification Citation: 4-17-11-1 part.]
As added by P.L.1-1995, SEC.10.
Structure Indiana Code
Title 14. Natural and Cultural Resources
Article 17. Property Acquisition
Chapter 2. Acquisition of Tax Delinquent Land for Conservation Purposes
14-17-2-1. Designation of Conservation Land
14-17-2-2. List of Conservation Land
14-17-2-3. Duties of County Auditors
14-17-2-4. Redemption of Property
14-17-2-5. Fee Simple Title Created in the State
14-17-2-6. Certificate of Title
14-17-2-7. Title in the State Not Invalidated by Certain Irregularities
14-17-2-8. Action to Invalidate Title in the State
14-17-2-9. State Considered in Possession of Unoccupied Conservation Land
14-17-2-10. Payment in Lieu of Redemption Required Upon Judgment Invalidating Title in the State
14-17-2-11. Use of Conservation Land