§ 6-1.1-22-2 — Description of real property; sufficiency

Indiana § 6-1.1-22-2

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

Text

(a) Real property is sufficiently described for
the purpose of listing, assessing, and collecting the taxes on it when it
is described by:
(1) reference to the name of the subdivision and lot number, if the
tract of land has been platted into lots or subdivided and a plat of
the tract has been recorded in the office of the county recorder; or
(2) use of an abbreviated description which indicates its key
number, if any, and the quarter section in which the land lies and
the number of acres it contains if the land is unplatted.
(b) Real property is sufficiently described for the purpose of
conveying title to it when it is sold for the nonpayment of taxes if it is
described by:
(1) reference to the name of the subdivision and lot number if the
tract of land has been platted into lots or subdivided and a plat of
the tract has been recorded in the office of the county recorder;
(2) reference to its key number, if any, and the description,
including the number of acres, contained in a deed, mortgage,
will, or other public record of the county; or
(3) reference to a description prepared by the county surveyor
under subsection (c) of this section.
(c) Whenever a sufficient description is not available for real
property which is to be sold for nonpayment of taxes, the county
surveyor, at the request of the county auditor, shall survey and plat the
land and prepare a correct description of it. The county surveyor shall
file a certified copy of the plat and the description with the county
recorder, who shall record the instrument in the deed record. The
county recorder shall not charge a fee for this service.
[Pre-1975 Property Tax Recodification Citation:
6-1-51-6.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by
P.L.60-1988, SEC.1.