§ 6-1.1-22-13 — State liens; civil suits

Indiana § 6-1.1-22-13

• Jurisdiction: Indiana
• Art. 1.1: PROPERTY TAXES
• Ch. 22: General Procedures for Property Tax Collection

Text

(a) The state acquires a lien on each tract of
real property for all property taxes levied against the tract, including
the land under an improvement or appurtenance described in IC 6-1.1-2-4(c), and all subsequent penalties and cost resulting from the
taxes. This lien attaches on the assessment date of the year for which
the taxes are assessed. The lien is not affected by any sale or transfer
of the tract, including the land under an improvement or appurtenance
described in IC 6-1.1-2-4(c), including the sale, exchange, or lease of
the tract under IC 36-1-11.
(b) The lien of the state for taxes, penalties, and cost continues for
ten (10) years from May 10 of the year in which the taxes first become
due. However, if any proceeding is instituted to enforce the lien within
the ten (10) year period, the limitation is extended, if necessary, to
permit the termination of the proceeding.
(c) The lien of the state inures to taxing units which impose the
property taxes on which the lien is based, and the lien is superior to all
other liens.
(d) A taxing unit described in subsection (c) may institute a civil
suit against a person or an entity liable for delinquent property taxes.
The taxing unit may, after obtaining a judgment, collect:
(1) delinquent real property taxes;
(2) penalties due to the delinquency; and
(3) costs and expenses incurred in collecting the delinquent
property tax, including reasonable attorney's fees and court costs
approved by a court with jurisdiction.
[Pre-1975 Property Tax Recodification Citation:
6-1-52-7.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1979,
P.L.61, SEC.1; P.L.60-1988, SEC.2; P.L.68-1993, SEC.2; P.L.51-1997,
SEC.6; P.L.86-2018, SEC.52.