§ 6-1.1-23.5-19 — Disqualified purchasers; certain unpaid liabilities

Indiana § 6-1.1-23.5-19

• Jurisdiction: Indiana
• Art. 1.1: PROPERTY TAXES
• Ch. 23.5: Collection of Delinquent Personal Property Taxes

Text

(a) This section applies to the following:
(1) A person who:
(A) owns a fee interest, a life estate interest, or the equitable
interest of a contract purchaser in an unsafe building or unsafe
premises; and
(B) is subject to an order issued under IC 36-7-9-5(a)(2), IC 36-7-9-5(a)(3), IC 36-7-9-5(a)(4), or IC 36-7-9-5(a)(5)
regarding which the conditions set forth in IC 36-7-9-10(a)(1)
through IC 36-7-9-10(a)(4) exist.
(2) A person who:
(A) owns a fee interest, a life estate interest, or the equitable
interest of a contract purchaser in an unsafe building or unsafe
premises; and
(B) is subject to an order issued under IC 36-7-9-5(a), other
than an order issued under IC 36-7-9-5(a)(2), IC 36-7-9-5(a)(3), IC 36-7-9-5(a)(4), or IC 36-7-9-5(a)(5),
regarding which the conditions set forth in IC 36-7-9-10(b)(1)
through IC 36-7-9-10(b)(4) exist.
(3) A person who is the defendant in a court action brought under
IC 36-7-9-18, IC 36-7-9-19, IC 36-7-9-20, IC 36-7-9-21, or IC 36-7-9-22 that has resulted in a judgment in favor of the plaintiff
and the unsafe condition that caused the action to be brought has
not been corrected.
(4) A person who has any of the following relationships to a
person, partnership, corporation, or legal entity described in
subdivision (1), (2), or (3):
(A) A partner of a partnership.
(B) An officer or majority stockholder of a corporation.
(C) The person who directs the activities or has a majority
ownership in a legal entity other than a partnership or
corporation.
(5) A person who owes:
(A) delinquent taxes;
(B) special assessments;
(C) penalties;
(D) interest; or
(E) costs directly attributable to a previous tax sale;
on a mobile home assessed as personal property that is on the
tentative auction list.
(6) A person who owns a fee interest, a life estate interest, or the
equitable interest of a contract purchaser in a vacant or abandoned
structure subject to an enforcement order under IC 32-30-6, IC 32-30-7, IC 32-30-8, or IC 36-7-9, or a court order under IC 36-7-37.
(7) A person who is an agent of the person described in this
subsection.
(b) A person subject to this section may not purchase a mobile home
assessed as personal property that is offered for sale under this chapter.
However, this section does not prohibit a person from bidding on a
mobile home assessed as personal property that is owned by the person
and offered for sale under this chapter.
(c) The county treasurer shall require each person who will be
bidding at a sale conducted under this chapter to sign a statement in a
form substantially similar to the following:
"Indiana law prohibits a person who owes delinquent taxes,
special assessments, penalties, interest, or costs directly
attributable to a mobile home assessed as personal property that
was acquired in a previous sale under IC 6-1.1-23.5 from
purchasing a mobile home assessed as personal property at a tax
sale. I hereby affirm under the penalties for perjury that I do not
owe delinquent taxes, special assessments, penalties, interest,
costs directly attributable to a mobile home assessed as personal
property that was acquired in a previous tax sale, amounts from
a final adjudication in favor of a political subdivision, any civil
penalties imposed for the violation of a building code or county
ordinance, or any civil penalties imposed by a county health
department. Further, I hereby acknowledge that any successful bid
I make in violation of this statement is subject to forfeiture. In the
event of forfeiture, the amount by which my bid exceeds the
minimum bid on the mobile home assessed as personal property,
if any, shall be applied to the delinquent taxes, special
assessments, penalties, interest, costs, judgments, or civil
penalties I owe.".
(d) If a person purchases a mobile home assessed as personal
property that the person was not eligible to purchase under this section,
the sale of the property is subject to forfeiture. If the county treasurer
determines or is notified not more than six (6) months after the date of
the sale that the sale of the property should be forfeited, the county
treasurer shall:
(1) notify the person in writing that the sale is subject to forfeiture
if the person does not pay the amounts that the person owes
within thirty (30) days of the notice;
(2) if the person does not pay the amounts that the person owes
within thirty (30) days after the notice, apply the surplus amount
of the person's bid to the person's delinquent taxes, special
assessments, penalties, and interest; and
(3) remit the amounts owed from a final adjudication or civil
penalties in favor of a political subdivision to the appropriate
political subdivision.
(e) A county treasurer may decline to forfeit a sale under this section
because of inadvertence or mistake, lack of actual knowledge by the
bidder, substantial harm to other parties with interests in the mobile
home assessed as personal property, or other substantial reasons. If the
treasurer declines to forfeit a sale, the treasurer shall:
(1) prepare a written statement explaining the reasons for
declining to forfeit the sale; and
(2) retain the written statement as an official record.

Legislative History

As added by P.L.235-2017, SEC.9.