Ind. Code ch. 6-1.1-24.5

Ind. Code ch. 6-1.1-24.5
in effect

Ind. Code § 6-1.1-24.5-1 Definitions

Sec. 1. The following definitions apply throughout this chapter: (1) "Group of affiliated persons" means a group of persons in which each person of the group has a relationship that is described in Section 267(b) of the Internal Revenue Code with at least one (1) other person of the group. (2) "Person" means an individual, a corporation, a limited liability company, a partnership, or other legal entity. As added by P.L.236-2015, SEC.3. Amended by P.L.99-2018, SEC.5.

Ind. Code § 6-1.1-24.5-2 Authorization to file petition

Sec. 2. (a) After the county treasurer certifies the tracts or items of real property as eligible for tax sale under IC 6-1.1-24-1, if the county executive reasonably believes that: (1) ten (10) or more of the tracts or items of real property that appear as eligible for tax sale are owned by: (A) one (1) person; or (B) two (2) or more persons in a group of affiliated persons, in any ownership relation between persons in the group of affiliated persons and the tracts or items of real property; and (2) the tracts or items of real property identified in subdivision (1) were acquired in a previous tax sale under IC 6-1.1-24; the county executive may petition the court for a finding that serial tax delinquencies exist with respect to the tracts or items of real property identified in subdivision (1). (b) If each of the tracts or items of real property described in subsection (a)(1) and (a)(2) are located in the same city or town, the executive of the city or town may petition the court for a finding that serial tax delinquencies exist with respect to the tracts or items of real property identified in subsection (a)(1), if the county executive consents in writing to allow the city or town to file the petition. As added by P.L.236-2015, SEC.3. Amended by P.L.183-2016, SEC.1.

Ind. Code § 6-1.1-24.5-3 Petition elements

Sec. 3. A petition filed with a court under this chapter must include all of the following: (1) The legal description and parcel or property number for each of the tracts or items of real property. (2) A statement that the tracts or items of real property that are the subject of the petition are located within the petitioner's territory. (3) For each tract or item of real property that is the subject of the petition, the names of the persons who own the tract or item of real property. If the petitioner is alleging that the tracts or items of real property are owned by a group of affiliated persons, the petitioner must also specify each person's affiliation with at least one (1) other person in the group of affiliated persons. (4) A statement that each owner of record of a tract or item of real property that is the subject of the petition: (A) acquired the tract or item of real property in one (1) or more tax sales; and (B) subsequently received a deed for the real property. (5) For each tract or item of real property that is the subject of the petition, the amounts of the delinquent property taxes and special assessments that are owed at the time the property is certified as eligible for tax sale under IC 6-1.1-24-1. (6) A statement that the delinquent property taxes and special assessments are payable to the county treasurer. (7) A statement that if: (A) the delinquent property taxes and special assessments on the tracts or items of real property that are the subject of the petition; and (B) the property taxes and special assessments that accrue after the property is certified as eligible for tax sale under IC 6-1.1-24-1; are not paid on or before the appearance date and time, the petitioner will be entitled to an order directing the county auditor to issue a deed to each of the tracts or items of real property to the petitioner, without a right of redemption. (8) A statement that if proof of payment of the total amount of delinquent property taxes and special assessments for all tracts or items of real property specified under subdivision (1) is tendered to the court on or before the appearance date and time, the court will dismiss the petition. (9) If the petitioner is a city or town, a representation that the petitioner has furnished the county executive with a copy of the petition and the county executive consents to the requested relief. As added by P.L.236-2015, SEC.3. Amended by P.L.183-2016, SEC.2.

Ind. Code § 6-1.1-24.5-4 Service of petition

Sec. 4. A petition filed under this chapter must be served on each person who has a substantial property interest of public record in any of the tracts or items of real property that are the subject of the petition in the manner prescribed by the Indiana Rules of Trial Procedure. As added by P.L.236-2015, SEC.3. Amended by P.L.183-2016, SEC.3.

Ind. Code § 6-1.1-24.5-5 Order to appear

Sec. 5. When a court receives a petition from a county, city, or town seeking a determination of serial tax delinquency under this chapter, the court shall issue an order to each owner of record of a tract or item of real property that is the subject of the petition that directs the owner of record to appear before the court at a date and time specified in the order and to show cause as to why the tracts or items of real property that are the subject of the petition should not be found to be serially delinquent. The court's order under this section must do the following: (1) Direct the parties subject to the order to appear before the court at a date and time specified by the court. The date specified under this subdivision must not be: (A) earlier than thirty (30) days; or (B) later than sixty (60) days; after the date of the court's order. (2) Notify the parties subject to the order that any party ordered to appear: (A) may present evidence or objections on the issue of serial delinquency to the court: (i) in writing before the appearance date specified by the court under subdivision (1); or (ii) in writing or by oral testimony at the date and time specified by the court under subdivision (1); and (B) has the right to be represented by an attorney when appearing before the court. (3) Notify the parties subject to the order that if the parties: (A) fail to submit written evidence or objections to the court before the appearance date specified in subdivision (1); and (B) fail to appear before the court at the date and time specified by the court order under subdivision (1); the party's failure to submit evidence or objections or to appear before the court will result in a finding of serial tax delinquencies with respect to the tracts or items of real property that are the subject of the petition. As added by P.L.236-2015, SEC.3. Amended by P.L.183-2016, SEC.4.

Ind. Code § 6-1.1-24.5-6 Order finding that serial tax delinquencies exist

Sec. 6. (a) If an order is entered under this chapter finding that serial tax delinquencies exist with respect to tracts or items of real property that are the subject of a petition under this chapter: (1) the owners of the tracts or items of real property do not have a right of redemption with respect to the tracts or items of real property; and (2) the tracts or items of real property may be disposed of by the petitioner in any lawful manner. (b) If an order is entered under this chapter finding that serial tax delinquencies exist with respect to tracts or items of real property that are the subject of a petition under this chapter: (1) the court shall send a copy of the order to the county auditor; (2) the county auditor shall remove the tracts or items of real property from the tax sale list maintained by the county auditor under IC 6-1.1-24; and (3) the county auditor shall remove the taxes and special assessments for which the tract or item of real property became eligible for tax sale and all subsequent taxes, special assessments, interest, penalties, and costs of sale, from the tax duplicate in the same manner that taxes are removed by certificate of error. As added by P.L.236-2015, SEC.3. Amended by P.L.183-2016, SEC.5.

Ind. Code § 6-1.1-24.5-7 Consequences; lien; entitlement to deed

Sec. 7. (a) If an order is entered under this chapter finding that serial tax delinquencies exist with respect to tracts or items of real property that are the subject of a petition under this chapter: (1) the petitioner acquires a lien against each tract or item of real property in the amount of delinquent property taxes and special assessments; and (2) the petitioner may request that the county auditor execute deeds for the tracts or items of real property and deliver the deeds to the petitioner. (b) A request under subsection (a)(2) along with a copy of the order must be delivered to the county auditor within six (6) months after the date of the court's order. The county auditor shall issue the deeds within sixty (60) days after the date the request is received by the county auditor. If the petitioner does not request the deeds within six (6) months after the date of the order, the order is void. As added by P.L.236-2015, SEC.3.

Ind. Code § 6-1.1-24.5-8 Disposition; distribution of proceeds

Sec. 8. If a petitioner acquires a deed to a tract or item of real property under section 7 of this chapter and the petitioner disposes of the tract or item of real property before the third anniversary of the date on which the deed to the tract or item of real property is issued by the county auditor, the proceeds of the disposition, if any, shall be disbursed in the same manner as if the tract or item of real property had been offered and sold at a tax sale under IC 6-1.1-24. As added by P.L.236-2015, SEC.3.

Ind. Code § 6-1.1-24.5-9 Property interest conveyed

Sec. 9. Subject to section 6(a) of this chapter, a deed issued under section 7 of this chapter conveys the same fee simple interest in a tract or item of real property as a deed issued under IC 6-1.1-25. As added by P.L.236-2015, SEC.3. Amended by P.L.183-2016, SEC.6.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026

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