Indiana Code
Chapter 24. Sale of Real Property When Taxes or Special Assessments Become Delinquent
6-1.1-24-2.3. Notice of Sale of Vacant or Abandoned Property

Sec. 2.3. (a) This section applies to an item of real property for which a court order or a determination by a hearing authority has been obtained under IC 36-7-37 that the real property is vacant or abandoned under section 1.5 of this chapter.
(b) If the executive of the county, city, or town that has jurisdiction of the property plans to certify an item of real property as vacant or abandoned under section 1.5 of this chapter and a notice was not sent with regard to the real property as permitted by IC 36-7-37, the executive of the county, city, or town that has jurisdiction of the property shall send a notice to the owner of record and to any person with a substantial property interest of public record in the real property at least one hundred twenty (120) days before the date of the certification under section 1.5 of this chapter. The notice must contain at least the following:
(1) A statement that an abandoned property sale will be held on or after a specified date.
(2) A description of the real property to be sold.
(3) A statement that to prevent the sale of the real property at the abandoned property sale, the owner must pay all delinquent taxes and special assessments on the real property before the date of the abandoned property sale.
(4) A statement that if the real property is sold at the abandoned property sale, a deed will be issued to the purchaser that provides the purchaser with a fee simple interest in the real property.
(5) The street address, if any, or a common description of the real property.
(6) The key number or parcel number of the real property.
A notice required by this section is in addition to the notice required by section 1.5 of this chapter.
(c) A notice under this section may not include more than one (1) item of real property listed to be sold in one (1) description. However, when more than one (1) item of real property is owned by one (1) person, all of the items of real property that are owned by that person may be included in one (1) notice.
(d) 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.
(e) The notice required by this section is considered sufficient if the notice is mailed by certified mail, return receipt requested, to:
(1) all owners of record of real property 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;
as of the date that the tax sale list is certified.
(f) The notice under this section is not required for persons in possession not shown in the public records.
As added by P.L.66-2014, SEC.8. Amended by P.L.247-2015, SEC.11.

Structure Indiana Code

Indiana Code

Title 6. Taxation

Article 1.1. Property Taxes

Chapter 24. Sale of Real Property When Taxes or Special Assessments Become Delinquent

6-1.1-24-1. Delinquency List; Certification

6-1.1-24-1.2. Removal of Property From Delinquency List; Arrangement for Payment of Delinquent Taxes

6-1.1-24-1.4. Orders for Necessary Repairs

6-1.1-24-1.5. Vacant or Abandoned Real Property List; Auction; Notice

6-1.1-24-1.7. Properties Not Suitable for Tax Sale; Notice

6-1.1-24-1.9. Repealed

6-1.1-24-2. Notice of Tax Sale; Information Required in Notice; County Recovery of Unpaid Costs; Combined Sale or Redemption

6-1.1-24-2.1. Repealed

6-1.1-24-2.2. Repealed

6-1.1-24-2.3. Notice of Sale of Vacant or Abandoned Property

6-1.1-24-3. Notice of Auction Sale

6-1.1-24-3.4. Requests for Information in an Alternative Form

6-1.1-24-3.5. Repealed

6-1.1-24-4. Notice of Sale to Owner; Other Notices; Listing of Properties on Tax Sale Record

6-1.1-24-4.1. Repealed

6-1.1-24-4.2. Repealed

6-1.1-24-4.5. Urban Homesteading Agency; List of Real Property With Delinquent Taxes

6-1.1-24-4.6. Corrected Delinquency List; County Auditor Affidavit; Application for Judgment and Order for Sale as Cause of Action; Defenses

6-1.1-24-4.7. Judgment and Order for Sale; Procedure

6-1.1-24-5. Conduct of Sale; Parcels Subject to Sale; Minimum Sale Price; Sale by Electronic Means

6-1.1-24-5.1. Ineligible Purchasers; Registration to Bid

6-1.1-24-5.2. Repealed

6-1.1-24-5.3. Persons Barred From Bidding on or Purchasing Tracts Offered for Sale

6-1.1-24-5.4. Foreign Business Associations

6-1.1-24-5.5. Repealed

6-1.1-24-5.6. Repealed

6-1.1-24-5.7. Signed Statement; Forfeiture

6-1.1-24-6. Lien by County; Tax Sale Certificate

6-1.1-24-6.1. Public Sale by County Executive of Certificates of Sale; Notice

6-1.1-24-6.2. Transfer of Property to the City or Town in Which the Property Is Located

6-1.1-24-6.3. Conditions of Sale of Certificates of Sale

6-1.1-24-6.4. Distribution of Proceeds of Sale of Certificates of Sale; Tax Sale Surplus Fund; County Auditor Duty on Assignment of Certificate

6-1.1-24-6.5. Repealed

6-1.1-24-6.6. Repealed

6-1.1-24-6.7. Transfer of Property to a Nonprofit Entity

6-1.1-24-6.8. Transfer of Parcels and Certificates of Sale to Adjacent Homeowners

6-1.1-24-6.9. Transfer of Property to a Person Able to Repair and Maintain the Property

6-1.1-24-7. Payment of Sale Price; Application of Payment; Tax Sale Surplus Fund; Claims Procedure; Fund Transfers; Invalidity of Sale

6-1.1-24-7.5. Limitations on Agreements for Recovery of Money Deposited in the Tax Sale Surplus Fund; Enforcement by Attorney General

6-1.1-24-8. Failure to Pay Bid; Effect

6-1.1-24-9. Certificate of Sale; Contents; Purchaser's Lien; Assignments

6-1.1-24-10. Guarantee by Treasurer

6-1.1-24-11. Certificate of Sale as Presumptive Evidence

6-1.1-24-12. Priority of Purchaser's Lien at Subsequent Sale

6-1.1-24-13. Placement of Costs on Tax Duplicate of Unsold Tract; Execution of Deed of Unsold Vacant and Abandoned Property to Municipal or County Executive

6-1.1-24-14. Duties Regarding Conduct of Tax Sale

6-1.1-24-15. Repealed

6-1.1-24-16. Paddle Fee

6-1.1-24-17. Assignment of a Certificate of Sale to a Nonprofit Entity

6-1.1-24-17.5. Sale of Real Property to Eligible Nonprofit Entities for Low or Moderate Income Housing Project