§ 6-1.1-22-13.5 — Political subdivision liens; civil suits

Indiana § 6-1.1-22-13.5

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

Text

5. (a) A political subdivision acquires a
lien on each tract of real property for:
(1) all special assessments levied against the tract, including the
land under an improvement or appurtenance described in IC 6-1.1-2-4(c); and
(2) all subsequent penalties and costs resulting from the special
assessments.
The lien attaches on the installment due date of the year for which the
special assessments are certified for collection. 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), and
including the sale, exchange, or lease of the tract under IC 36-1-11.
(b) The lien of the political subdivision for special assessments,
penalties, and costs continues for ten (10) years from May 10 of the
year in which special assessments 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 political subdivisions that impose
the special assessments on which the lien is based, and the lien is
superior to all other liens except the lien of the state for property taxes.
(d) A political subdivision described in subsection (c) may institute
a civil suit against a person or an entity liable for delinquent special
assessments. The political subdivision may, after obtaining a judgment,
collect:
(1) delinquent special assessments;
(2) penalties due to the delinquency; and
(3) costs and expenses incurred in collecting the delinquent
special assessments, including reasonable attorney's fees and
court costs approved by a court with jurisdiction.

Legislative History

As added by P.L.169-2006, SEC.12. Amended by P.L.10-2019, SEC.38.