Sec. 3. (a) Each county auditor who receives a list of real property designated as conservation land shall note the designation upon the auditor's register of sales for taxes in a manner similar to that in which tax sales of real property are noted. The designated real property:
(1) shall continue to be carried upon the tax duplicate;
(2) is subject to taxation until title is created in the state as provided in this chapter; and
(3) unless redeemed within the time provided in this chapter, may not be offered for sale at a tax sale.
(b) Each county auditor shall provide the commission with all information pertaining to the assessment, collection, and redemption of real property in the county that is necessary to administer this chapter.
[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