§ 6-1.1-23-12 — Setting aside judgment; grounds

(a) A judgment entered under section 9 or
section 11 of this chapter may be set aside only for one (1) of the
following reasons:
(1) The person against whom the judgment was entered was not
liable for the delinquent taxes, penalties, and collection expenses
for which the judgment was entered.
(2) The delinquent taxes, penalties, and collection expenses have
been paid either in whole or in part.
(3) The required written demand was not given in the manner
prescribed in section 1 of this chapter.
(4) The person against whom the judgment was entered is
deceased, as evidenced by a certificate of death.
(5) The corporation against whom the judgment was entered has
been formally dissolved or is no longer in business.
(6) The judgment is uncollectible as a result of bankruptcy.
(7) The county treasurer has exhausted all reasonable efforts to
collect the delinquent taxes, penalties, and collection expenses for
the period specified in IC 6-8.1-8-2(f) without success.
For purposes of subdivision (2), if only part of the items have been
paid, the judgment may be set aside only in the amount of the payment.
(b) A judgment may be set aside under this section only under a
finding entered of record by a court which has jurisdiction.
[Pre-1975 Property Tax Recodification Citation:
6-1-55-4.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by
P.L.56-1996, SEC.3.