§ 32-21-7-1 — Establishing title; payment of taxes and special assessments by adverse possessor; exception for governmental entities and exempt organizations

Indiana § 32-21-7-1

• Jurisdiction: Indiana
• Title 32: PROPERTY
• Art. 21: CONVEYANCE PROCEDURES FOR REAL
• Ch. 7: Adverse Possession

Text

(a) Except as provided in subsection (b), in an
action to establish title to real property, possession of the real property
is not adverse to the owner in a manner as to establish title to the real
property unless the adverse possessor pays all taxes and special
assessments that the adverse possessor reasonably believes in good
faith to be due on the real property during the period the adverse
possessor claims to have adversely possessed the real property.
However, this section does not relieve any adverse possessor from
proving all the elements of title by adverse possession required by law.
(b) A governmental entity or an entity exempt from federal income
taxation under Section 501 of the Internal Revenue Code may claim
title to real property by adverse possession without having paid all
taxes and special assessments due on the real property during the
period of adverse possession if an adjacent property owned by the
entity was exempt from the payment of property taxes and special
assessments during the period of adverse possession.
[Pre-2002 Recodification Citation: 32-1-20-1.]

Legislative History

As added by P.L.2-2002, SEC.6. Amended by P.L.171-2006, SEC.7; P.L.94-2014, SEC.6; P.L.51-2017, SEC.1.