Indiana Code
Chapter 2. Acquisition of Tax Delinquent Land for Conservation Purposes
14-17-2-5. Fee Simple Title Created in the State

Sec. 5. If real property designated as conservation land has not been redeemed at the end of the two (2) year period, a fee simple title to the real property, unencumbered in any way except by the liens for school fund mortgages that are prior to the lien of the state for taxes, is created ipso facto in the state. All existing tax liens of the state upon the real property are considered terminated, and the county auditor shall so certify to the Indiana department of administration.
[Pre-1995 Recodification Citation: 4-17-11-2 part.]
As added by P.L.1-1995, SEC.10.