Indiana Code
Chapter 24. Sale of Real Property When Taxes or Special Assessments Become Delinquent
6-1.1-24-6.3. Conditions of Sale of Certificates of Sale

Sec. 6.3. (a) The sale of certificates of sale under section 6.1 of this chapter must be held at the time and place stated in the notice of sale.
(b) A certificate of sale may not be sold under section 6.1 of this chapter if the following are paid before the time of sale:
(1) All the delinquent taxes, penalties, and special assessments on the tract or an item of real property.
(2) The amount prescribed by section 2(b)(3)(D) of this chapter, reflecting the costs incurred by the county due to the sale.
(c) The county executive shall sell the certificate of sale, subject to the right of redemption, to the highest bidder at public auction. The public auction may be conducted as an electronic sale in conformity with section 5(i) of this chapter.
(d) The county auditor shall serve as the clerk of the sale.
As added by P.L.170-2003, SEC.4. Amended by P.L.169-2006, SEC.25; P.L.89-2007, SEC.7; P.L.56-2012, SEC.7; P.L.247-2015, SEC.19; P.L.251-2015, SEC.12.

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 Repealed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 Repealed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 Repealed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 Repealed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 Repealed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 Repealed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