This text of Indiana § 6-1.1-23.5-15 (Public auction; proceeds of sale; claims for surplus amounts) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
(a)Except as provided in section 7 of this
chapter, the county treasurer shall, at the time and place designated in
the notice, sell at public auction to the highest bidder each mobile
home that is specified in the order for sale. The county treasurer shall
keep a record of all sales in the form prescribed by the state board of
accounts. The proceeds of the sale shall be paid into the county treasury
and applied as follows:
(1)First, to the collection expenses.
(2)Second, to the payment of the delinquent taxes and penalties.
(3)Third, to the payment of other tax delinquencies of the
taxpayer in the order provided in subsection (b).
(4)Fourth, to the payment of amounts owed to creditors having a
security interest in the mobile home.
(5)Fifth, to the payments of any amounts owed to the
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(a) Except as provided in section 7 of this
chapter, the county treasurer shall, at the time and place designated in
the notice, sell at public auction to the highest bidder each mobile
home that is specified in the order for sale. The county treasurer shall
keep a record of all sales in the form prescribed by the state board of
accounts. The proceeds of the sale shall be paid into the county treasury
and applied as follows:
(1) First, to the collection expenses.
(2) Second, to the payment of the delinquent taxes and penalties.
(3) Third, to the payment of other tax delinquencies of the
taxpayer in the order provided in subsection (b).
(4) Fourth, to the payment of amounts owed to creditors having a
security interest in the mobile home.
(5) Fifth, to the payments of any amounts owed to the owner of a
mobile home community under IC 16-41-27-29.
(6) Sixth, any balance remaining shall be paid to the mobile home
sale surplus fund.
(b) Any surplus funds to be applied to the other delinquent taxes of
a taxpayer under subsection (a)(3) shall be applied as follows:
(1) First, to the payment of delinquent personal property taxes
owed in the county by the taxpayer.
(2) Second, to the payment of delinquent real property taxes owed
in the county by the taxpayer.
(3) Third, to the payment of delinquent personal property taxes
owed by the taxpayer and certified from another county.
(c) The:
(1) owner of record of a mobile home assessed as personal
property at the time the mobile home was placed on the tentative
auction list under section 4 of this chapter, if the owner of record
at the time the mobile home was placed on the tentative auction
list retained ownership of the mobile home until the mobile home
was sold under this chapter; or
(2) purchaser under this chapter of the mobile home assessed as
personal property or the purchaser's assignee, if the owner of
record at the time the mobile home was placed on the tentative
auction list sold the mobile home to a person other than the
purchaser under this chapter before the sale of the mobile home
under this chapter;
may file a verified claim for money that is deposited in the mobile
home sale surplus fund. If the claim is approved by the county auditor
and the county treasurer, the county auditor shall issue a warrant to the
claimant for the amount due.
(d) If the person who claims money deposited in the mobile home
sale surplus fund under subsection (a) is a person other than a person
described in subsection (c), the county auditor may issue a warrant to
the person only as directed by the court having jurisdiction over the
sale of the mobile home assessed as personal property for which the
surplus claim is made.
(e) A court may direct the issuance of a warrant only:
(1) on petition by the claimant; and
(2) within three (3) years after the date of sale under this chapter
of the mobile home assessed as personal property.
(f) If an amount applied to taxes under this section is later paid out
of the county general fund to the purchaser or the purchaser's successor
due to the invalidity of the sale, all the taxes shall be reinstated and
recharged to the tax duplicate and collected in the same manner as if
the mobile home assessed as personal property had not been offered for
sale.
(g) When a refund is made to any purchaser or purchaser's successor
by reason of the invalidity of a sale, the county auditor shall, at the
December settlement immediately following the refund, deduct the
amount of the refund from the gross collections in the taxing district in
which the land lies and shall pay that amount into the county general
fund.